JAMB Syllabus for Principles of Accounts

JAMB Syllabus for Principles of Accounts 2025/2026 | Download Here

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JAMB syllabus for Principles of Accounts 2025 is now out. Do you plan on taking on Accounting as one of your subject combinations in the forthcoming UTME? Then this guide is solely for you.

Examination TypeUTME / Direct Entry
Examination Year2025/2026
SyllabusPrinciples of Accounts
File FormatPDF
File Size98KB

The JAMB Principles of Accounts syllabus is designed to assess candidates’ understanding of the fundamentals of financial accounting, principles of bookkeeping, and the preparation of financial statements.  

General Objectives

  1. Stimulate and sustain their interest in Principles of Accounts;
  2. Use the basic knowledge of and practical skills in Accounting;
  3. Apply the knowledge and interpretation of accounting information to decision making;
  4. Determine the relevance of accounting information to business and governments;
  5. Use information and communication technology for present and future challenges.
  6. Use current accounting principles in financial reporting

JAMB Syllabus for Principles of Accounts 2025

TOPICS/CONTENTS/NOTESOBJECTIVES
1. Nature and Significance of Book keeping and Accounting

a. Development of Accounting (including
branches of accounting)

b. Objectives of Book Keeping and
accounting

c. Users and characteristics of Accounting
information

d. Principles, concepts and conventions of
Accounting (nature, significance and
application)

e. Role of Accounting records and
information
Candidates should be able to:

i. differentiate between Book Keeping and Accounting;

ii. understand the historical background of Book Keeping and Accounting;

iii. apply the right principles, concepts and conventions to solving Accounting problems;

iv. understand the role of Accounting information in decision making;

v. identify the types/branches of Accounting such as Cost Accounting, Management Accounting, Auditing,
Financial Accounting, Forensic Accounting, Social and Environmental Accounting, Government Accounting and Taxation; and
2. Principles of Double Entry

a. Source documents

b. Books of original entry

c. Accounting equation

d. Ledger and its classifications

e. Trial balance

f. Types and correction of errors

g. Suspense Account
Candidates should be able to:

i. identify various source documents and their uses;

ii. relate source documents to the various books of original entry;

iii. determine the effect of changes in elements of Accounting equation;

iv. understand the role of double entry principles in treating financial transactions;

v. extract a trial balance from ledger accounts;

vi. identify various types of errors and their corrections; and

vii. correct errors using suspense account
3. Ethics in Accounting

a. Objectives

b. Qualities of an Accountant
Candidates should be able to:

i. understand the ethics required in preparing and presenting Accounting information;

ii. understand qualities of an Accountant such as honesty, integrity, transparency, accountability and fairness;
4. Cash Book

a. Columnar Cash Books:
i. single column
ii. double column
iii. three column

b. Discounts

c. Petty Cash Book and imprest system
Candidates should be able to:

i. determine the cash float;

ii. differentiate between two and three columnar cash books and how transactions are recorded in them;

iii. differentiate between trade and cash discounts;

iv. examine the effects of trade and cash discounts in the books of accounts; and

v. identify various petty cash expenses.
5. Bank Transactions and Reconciliation
Statements


a. Instrument of bank transactions

b. e-banking system

c. Causes of discrepancies between cash
book and bank statement

d. Bank reconciliation statement
Candidates should be able to:

i. identify various instruments of bank transactions such as cheques, pay-in-slips, credit cards, debit cards, internet banking and their uses;

ii. assess the impact of automated credit system, credit transfers, interbank transfers and direct debit on cash balances;

iii. identify factors that cause discrepancies between cash book balance and bank statement; and

iv. determine adjusted cash book balance.

Download JAMB 2025 Syllabus for Principles of Accounts

Click the button below to download the full 2025 Principles of Accounts syllabus on your smartphone or laptop.

Frequently Asked Questions

Focus on financial statements, double-entry principles, and bank reconciliation.

Yes, expect numerical questions on ledger accounts, trial balances, and final accounts.

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There are usually 40–50 multiple-choice questions.

Use JAMB-approved textbooks like *Simplified Financial Accounting* by O.A. Longe.

Practice past questions, understand the basics of bookkeeping, and master financial statement preparation.

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