-
Ikiodiete George
- 3 Min Read
Jamb Accounting Cbt Exam (2025/2026): Full List Of Most Repeated Topics & Past Questions
Are you getting ready for the JAMB Accounting CBT exam in 2025 or 2026? You’re not alone — Accounting is a major subject for students targeting courses like Accounting, Banking & Finance, Economics, and Business Administration in Nigerian universities.
To pass JAMB Accounting with 250+, you don’t have to study everything. You just need to focus on the most repeated topics and understand how JAMB sets its questions.
JAMB Accounting CBT Exam Overview
| Details | Information |
|---|---|
| Exam Format | Computer-Based Test (CBT) |
| Number of Questions | 40–50 Multiple Choice Questions |
| Time Duration | 45–60 minutes |
| Key Focus | Principles, Double Entry, Balance Sheet |
Most Repeated Topics in JAMB Accounting
Based on trends from past JAMB exams (2016–2024), here are the top topics that keep repeating in Accounting:
| Topic | What to Study |
|---|---|
| Principles of Double Entry | Debit & credit rules, T-accounts, trial balance |
| Ledger and Posting | Sales ledger, purchases ledger, general ledger |
| Final Accounts | Trading, Profit & Loss, and Balance Sheet |
| Bank Reconciliation Statement | Causes of differences, adjustments |
| Control Accounts & Suspense A/C | Uses, corrections, and reconciliation |
| Depreciation of Assets | Straight-line, reducing balance, provision for depreciation |
| Inventory Valuation | FIFO, LIFO, Weighted Average |
| Source Documents & Books of Original Entry | Invoices, credit notes, daybooks |
| Errors and Corrections | Errors not affecting trial balance, suspense account |
| Partnership Accounts | Profit-sharing ratios, admission, retirement |
| Public Sector Accounting | Features, differences from private sector |
| Cash Book & Petty Cash Book | Contra entries, imprest system |
Sample Past JAMB Accounting Questions
Here are some realistic practice questions that reflect past JAMB trends:
1. Which of the following errors will NOT affect the trial balance?
A. Omission of a transaction
B. Posting to the wrong account
C. Double posting
D. Addition error in trial balance
✅ Correct Answer: A
2. In the double-entry system, every debit entry must have a corresponding...
A. Ledger entry
B. Journal entry
C. Credit entry
D. Balance sheet entry
✅ Correct Answer: C
3. The provision for depreciation is usually shown in the...
A. Trial balance only
B. Profit and Loss account and Balance Sheet
C. Income and Expenditure account
D. Petty Cash Book
✅ Correct Answer: B
4. A source document used for returning goods is called...
A. Invoice
B. Debit Note
C. Credit Note
D. Receipt
✅ Correct Answer: C
Topic Recurrence Table (Based on 2018–2024 JAMB Questions)
| Topic | Frequency |
|---|---|
| Double Entry Principles | ✅✅✅✅✅✅✅ |
| Final Accounts | ✅✅✅✅✅✅ |
| Depreciation | ✅✅✅✅✅ |
| Bank Reconciliation | ✅✅✅✅✅ |
| Source Documents | ✅✅✅✅ |
| Control & Suspense Accounts | ✅✅✅✅ |
| Public Sector Accounting | ✅✅✅ |
JAMB Accounting Success Tips
To pass the Accounting CBT with confidence, follow these proven tips:
-
Master Double Entry – This is the backbone of Accounting and shows up every year.
-
Practice with Real JAMB Past Questions – Focus on 2015 to 2024 papers.
-
Use Diagrams & Tables – They help you understand formats like the Trading Account.
-
Time Yourself While Practicing – Simulate CBT settings for better speed and accuracy.
-
Study the Logic Behind Transactions – Don’t just cram. Understand why entries are made.
Must-Know Definitions for JAMB Accounting
| Term | Definition |
|---|---|
| Trial Balance | A summary of all debit and credit balances |
| Ledger | A book of final entry used to prepare accounts |
| Petty Cash Book | A record for small expenses, usually under imprest system |
| Suspense Account | A temporary account for correcting errors |
| Reconciliation Statement | Used to match bank and cash book balances |
Frequently Asked Questions (FAQs)
Q1: Is JAMB Accounting CBT difficult?
A: No, it's straightforward if you focus on past questions and understand basic principles.
Q2: How many questions are asked in JAMB Accounting?
A: Usually 40–50 multiple-choice questions.
Q3: Can I pass JAMB Accounting without a background in commerce?
A: Yes. Start with the basics and use past questions to guide your study.
Q4: Where can I get past JAMB Accounting questions?
A: You can use mobile apps like JAMB CBT Practice or download free PDFs from trusted academic sites.
Final Words
The key to passing JAMB Accounting in 2025 or 2026 is preparation with a strategy. Don’t waste time studying everything. Focus on highly repeated topics, practice past questions, and understand the logic behind each topic.
Study smart. Practice hard. Stay consistent.
Your Accounting score can be your ticket to your dream university.
