
Accounting is one of the most popular and competitive courses in Nigerian universities. It focuses on financial reporting, auditing, taxation, business management, and the interpretation of financial data. If you want to study Accounting, choosing the correct JAMB subject combination is the first step toward gaining admission.
In this guide, you will learn the correct UTME subjects, O’level requirements, Direct Entry options, and helpful admission tips.
What Is Accounting?
Accounting is the process of recording, analyzing, and interpreting financial transactions. It plays a vital role in businesses, government institutions, and non-profit organizations.
Graduates of Accounting can work as:
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Chartered accountants
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Auditors
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Tax consultants
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Financial analysts
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Bankers
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Business managers
Correct JAMB Subject Combination for Accounting
To study Accounting in any Nigerian university, the required JAMB subject combination is:
English Language, Mathematics, Economics, and one other Social Science subject
The fourth subject can be:
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Commerce
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Government
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Geography
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Accounting (if available)
O’Level Requirements for Accounting
Candidates must have at least five credit passes in WAEC, NECO, or NABTEB. The required subjects usually include:
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English Language
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Mathematics
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Economics
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Any two of the following: Accounting, Commerce, Government, Geography, or another relevant social science subject
Some universities may also require Financial Accounting as a compulsory subject, so it is important to check the specific requirements of your chosen institution.
Results are usually accepted in not more than two sittings.
Direct Entry Requirements for Accounting
Candidates applying through Direct Entry may be considered if they have:
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ND or HND in Accounting, Business Administration, Banking and Finance, or related fields
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A-level passes in Economics, Accounting, or Mathematics
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IJMB or JUPEB in relevant commercial subjects
Direct Entry applicants must also meet the O’level subject requirements.
Important Tips for Gaining Admission into Accounting
1. Choose the Right JAMB Subjects: Many students lose admission because they choose the wrong UTME combination. Make sure you select Mathematics and Economics along with English.
2. Aim for a High JAMB Score: Accounting is highly competitive, especially in top universities. A high JAMB score increases your chances.
3. Have a Strong O’level Result: Good grades in Mathematics, Economics, and Financial Accounting give you an advantage.
4. Prepare for Post-UTME: Some universities conduct Post-UTME exams or screening. Practice past questions and stay updated on your school’s admission process.
Frequently Asked Questions About Studying Accounting
1. What are the required JAMB subjects for Accounting?
The required JAMB subjects are English Language, Mathematics, Economics, and one other Social Science subject such as Commerce, Government, Geography, or Accounting.
2. Is Mathematics compulsory for Accounting in JAMB?
Yes, Mathematics is compulsory because Accounting involves calculations, financial analysis, and data interpretation.
3. Can I study Accounting without Economics in JAMB?
No, Economics is a key requirement for most universities offering Accounting. It provides foundational knowledge about financial systems and business environments.
4. What is the best fourth subject for Accounting in JAMB?
Commerce and Financial Accounting are the most relevant fourth subjects, but Government or Geography may also be accepted depending on the university.
5. What O’level subjects are required to study Accounting?
You need at least five credits including English Language, Mathematics, Economics, and two other relevant social science or commercial subjects such as Accounting, Commerce, or Government.
6. How many sittings are accepted for O’level results?
Most universities accept results from not more than two sittings.
Final Thoughts
To study Accounting in Nigeria, you must register English, Mathematics, Economics, and one other social science subject in JAMB. Meeting the correct O’level requirements and scoring high in UTME will greatly improve your chances of admission.

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