JAMB Subject Combination for Accounting 2026/2027 Academic Session. If you’re planning to study Accounting in any Nigerian university, one of the most important steps is choosing the correct JAMB UTME subject combination. Selecting the wrong subjects — even with a high score — can cost you your admission chances. This article explains everything you need to know about the JAMB subject combination for Accounting, O-Level requirements, Direct Entry requirements, and a comprehensive list of universities offering Accounting in Nigeria.

About Accounting

Accounting is a field of study within management sciences that focuses on analyzing, recording, and reporting financial transactions. It helps organizations manage their finances effectively and is one of the most in-demand business courses in Nigerian tertiary institutions.

Why Choose the Right JAMB Subject Combination For Accounting

Choosing the right JAMB subject combination for Accounting is crucial because your UTME score will not be considered if you select incorrect subjects. Always cross-check with the official JAMB brochure and school requirements during the screening.

JAMB Subject Combination for Accounting 2026/2027

To pursue a degree in Accounting through the Unified Tertiary Matriculation Examination (UTME), you must register for the following JAMB subjects:

• English Language

• Mathematics

• Economics

• Any other Social Science or Commercial subject (e.g., Commerce, Government, Geography, or Statistics)

Note: Some universities, like the University of Lagos (UNILAG), accept Economics, Mathematics, and any Science, Social Science, or Arts subject. Obafemi Awolowo University (OAU) may require Principles of Accounts as part of the subject list.

O-Level Requirements for Accounting

For admission into the Faculty of Administration or Faculty of Social/Management Sciences, UTME candidates must have five (5) credit passes in their SSCE (WAEC, NECO, or NABTEB), including:

• English Language

• Mathematics

• Economics

• Two other relevant subjects, such as Principles of Accounts, Commerce, Government, Office Practice, or Secretarial Duties

Meeting these minimum O-Level results is mandatory for Accounting programs. Some institutions may also specify individual subject requirements, so always verify with the specific university admissions office.

Direct Entry Requirements for Accounting

If you plan to apply via Direct Entry (DE), you must have advanced qualifications beyond O-Level, such as:

For the Faculty of Administration

• Two A-Level passes in relevant subjects like:

  • Economics

  • Accounting

  • Business Management

  • Government

  • Geography

For the Faculty of Social/Management Sciences

• A-Level passes in:

  • English

  • Mathematics

  • Economics

  • One other relevant Social Science subject

Direct Entry may also accept equivalents like ND, HND, IJMB, or JUPEB qualifications in related business or accounting fields. Always consult your target university’s DE policy for specifics.

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Universities Offering Accounting in Nigeria

Here’s a list of Nigerian universities offering Accounting programs, ranging from federal, state, and private institutions.

Federal Universities Offering Accounting

• Ahmadu Bello University, Zaria

• University of Lagos (UNILAG)

• University of Benin (UNIBEN)

• University of Ibadan (UI)

• University of Nigeria, Nsukka (UNN)

• University of Uyo (UNIUYO)

• University of Port Harcourt (UNIPORT)

• University of Jos (UNIJOS)

• University of Calabar (UNICAL)

• University of Abuja (UNIABUJA)

• Federal University of Agriculture, Makurdi (FUAM)

• Federal University, Dutsin-Ma (FUDMA)

• Federal University, Kashere (FUKASHERE)
  … and more

State Universities Offering Accounting

• Abia State University, Uturu (ABSU)

• Adekunle Ajasin University, Akungba-Akoko (AAUA)

• Ebonyi State University, Abakaliki (EBSU)

• Lagos State University, Ojo (LASU)

• Plateau State University, Bokkos (PLASU)
  … and more

Private Universities Offering Accounting

• Babcock University, Ilishan-Remo (BU)

• Bowen University, Iwo (BU)

• Covenant University, Ota (CU)

• Caritas University, Amorji-Nike, Enugu (CARITAS)

• Nile University of Nigeria, Abuja (NILE)

• Igbinedion University, Okada (IGBINEDION)

• Madonna University, Okija (MADONNA)
  … and more

This selection demonstrates the wide availability of Accounting programs across Nigeria’s tertiary institutions.

Frequently Asked Questions (FAQ)

1. Why is the correct JAMB subject combination so important for Accounting?
Selecting the correct subjects ensures your UTME score is valid for Accounting admission — choosing the wrong subjects will make your application ineligible.

2. Can I study Accounting without Economics in JAMB?
No. Economics is a core subject for Accounting — failing to include it may lead to disqualification in many schools.

3. Can I combine WAEC and NECO results for admission?
Yes. Most universities accept combined results from WAEC and NECO as long as all required subjects are included.

4. Is Post-UTME required for Accounting admission?
Yes. Most Nigerian universities require candidates to sit for a Post-UTME screening after the UTME qualification.

5. What career opportunities are available for Accounting graduates?
Accounting graduates can work as accountants, auditors, tax consultants, financial analysts, and management accountants, among other roles.

Surmary

Understanding the JAMB subject combination for Accounting is essential for your application to be considered during admissions. Register and write English Language, Mathematics, Economics, plus any relevant Social Science or Commercial subject, to remain eligible. Pair these with strong O-Level results and meet Direct Entry requirements if applicable. Planning early and choosing correctly will maximize your chances of gaining admission into an Accounting program in Nigeria.

If you have questions to ask regarding JAMB Subject Combination for Accounting, please drop them in the comment box, or visit the official JAMB website for more details from the JAMB Brochure.

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