To study accounting in any Nigerian university, you need to register and sit for the Unified Tertiary Matriculation Examination (UTME) conducted by the Joint Admissions and Matriculation Board (JAMB). The UTME is a computer-based test that assesses your knowledge about four subjects of a subject which is a combination. For Accounting candidates, your subject combination are provided on this page.
JAMB Subject Combination for Accounting 2025
Accounting UTME candidates are to register for the following subjects:
- English Language
- Mathematics
- Economics
- Any other relevant subject (Commerce, Government, Financial Accounting, or Business Studies)
O’Level Requirements for Accounting
UTME candidates are also required to be in possession of at least 5 credits in the following O’Level subjects;
- English Language
- Mathematics
- Economics
- Any two from Accounting, Commerce, Government, Business Studies, or Financial Accounting
You must have also obtained these credits in not more than two sittings
Direct Entry Requirements for Accounting
Candidates can also apply to join the program through Direct Entry, however, they must possess any of the following qualifications: A-Level passes in Economics, Accounting, Business Studies, or Mathematics; OND, HND, or NCE in Accounting, Finance, Banking, or related fields; A recognized B.Sc. degree in a relevant discipline may be considered for advanced placement.
Duration of the Accounting Program 2025
For UTME candidates, the B.Sc. in Accounting typically lasts four years in Nigerian universities. Direct Entry candidates usually spend minimum years as opposed to UTME candidates. It could be year(s) having 1 minus from the normal years for UTME candidates.
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Top Nigerian Universities Offering Accounting 2025
| S/N | Nigerian Universities to Study Accounting |
|---|---|
| 1 | University of Nigeria, Nsukka (UNN) |
| 2 | University of Benin (UNIBEN) |
| 3 | Nnamdi Azikiwe University (UNIZIK), Awka |
| 4 | University of Lagos (UNILAG) |
| 5 | Obafemi Awolowo University (OAU), Ile-Ife |
| 6 | Bayero University, Kano (BUK) |
| 7 | Ahmadu Bello University (ABU), Zaria |
| 8 | Covenant University, Ota |
| 9 | University of Ilorin (UNILORIN) |
| 10 | Lagos State University (LASU) |
FAQs
Can I study Accounting without Economics in JAMB?
No, Economics is a compulsory subject for Accounting in most universities.
What is the minimum JAMB cut-off mark for Accounting?
The general cut-off mark varies between 160 and 200, depending on the institution.
Can I combine WAEC and NECO results for admission?
Yes, most universities accept a combination of WAEC and NECO results as long as all required subjects are included.
Is post-UTME required for Accounting?
Yes, most universities conduct post-UTME screenings before granting admission.
What career opportunities are available for Accounting graduates?
Graduates can work as accountants, auditors, tax consultants, investment analysts, forensic accountants, and financial managers.
Do polytechnics offer Accounting?
Yes, many polytechnics offer OND and HND programs in Accounting.
Can I study Accounting without Commerce in O’Level?
Yes, Commerce is not compulsory, but it is an added advantage. Other subjects like Government or Financial Accounting can be used instead.
What is the difference between Accounting and Finance?
Accounting focuses on financial reporting, auditing, and taxation, while Finance deals with investment, banking, and financial risk management.
Can I switch from another course to Accounting?
Yes, many universities allow inter-departmental transfers if you meet the subject and credit requirements.
Is Accounting a lucrative course in Nigeria?
Yes, Accounting is a highly rewarding field, especially for graduates who become chartered accountants, auditors, and financial analysts.
Remember, to increase you chances of getting admitted, you must select the correct JAMB subject combination, meet other requirements, and aim for a higher JAMB and post-UTME score.
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