If you're preparing for JAMB Accounting in the 2025/2026 exam session, understanding the syllabus and CBT exam pattern is essential. Accounting is a vital subject for candidates aiming to study courses like Accounting, Finance, Banking, Business Administration, and related fields. This guide provides the official JAMB Accounting syllabus, CBT exam format, proven success tips, and frequently asked questions to help you pass easily.
JAMB Accounting Syllabus (2025/2026)
The JAMB Accounting syllabus focuses on evaluating candidates' understanding of basic accounting principles, concepts, conventions, and practices relevant to both sole proprietorship and corporate organizations.
1. Nature and Significance of Accounting
| Topics |
What to Focus On |
| Definition of Accounting |
Meaning, objectives, uses, users of accounting |
| Accounting Principles |
Consistency, materiality, business entity, etc. |
| Accounting Concepts |
Accrual, matching, going concern, dual aspect |
| Branches of Accounting |
Financial, cost, management, auditing, tax |
2. Principles of Double Entry
| Topics |
What to Study |
| Double Entry Principle |
Debit and credit concepts |
| Accounting Equation |
Assets = Liabilities + Capital |
| Ledger and Trial Balance |
Posting to ledger, balancing accounts, trial balance preparation |
3. Cash Book and Bank Reconciliation
| Topics |
Focus Points |
| Types of Cash Book |
Single, double, triple column cash books |
| Bank Reconciliation Statement |
Steps to reconcile cash book with bank statement |
4. Final Accounts of Sole Trader
| Topics |
What to Study |
| Trading Account |
Calculation of Gross Profit/Loss |
| Profit and Loss Account |
Calculation of Net Profit/Loss |
| Balance Sheet |
Statement of financial position |
5. Control Accounts and Correction of Errors
| Topics |
What to Study |
| Sales and Purchases Control Accounts |
Purpose and preparation |
| Types of Errors |
Errors of omission, commission, principle, compensating errors |
| Correction of Errors |
Journal entries to correct errors |
6. Accounting for Non-Profit Organizations
| Topics |
Focus Points |
| Receipts and Payments Account |
Preparation and interpretation |
| Income and Expenditure Account |
Differences from receipts and payments account |
| Balance Sheet |
Assets and liabilities of non-profit organizations |
7. Incomplete Records and Single Entry
| Topics |
What to Study |
| Meaning of Incomplete Records |
Features and limitations |
| Conversion to Double Entry |
Methods of converting to double entry system |
8. Manufacturing Accounts
| Topics |
What to Focus On |
| Manufacturing Account |
Purpose and preparation |
| Calculation of Cost of Production |
Prime cost, factory overheads, work-in-progress |
9. Departmental and Branch Accounts
| Topics |
What to Study |
| Departmental Accounts |
Allocation and apportionment of expenses |
| Branch Accounts |
Accounting for branches |
10. Introduction to Public Sector Accounting
| Topics |
What to Focus On |
| Meaning of Public Sector Accounting |
Objectives and characteristics |
| Sources of Public Revenue |
Taxes, grants, loans |
| Types of Government Expenditure |
Capital vs. recurrent expenditure |
11. Information and Communication Technology (ICT) in Accounting
| Topics |
What to Study |
| Role of ICT in Accounting |
Benefits, limitations, and examples of accounting software |
| E-Accounting |
Meaning and importance |
JAMB Accounting CBT Exam Format
| Exam Section |
Details |
| Number of Questions |
40 multiple-choice questions |
| Exam Type |
Computer-Based Test (CBT) |
| Question Format |
Objective, 4-option answers |
| Exam Duration |
Combined with other subjects (Total 2 hours) |
Top Success Tips for JAMB Accounting CBT Exam
| Success Tip |
Why It’s Important |
| Study the Official Syllabus |
Focus on JAMB-approved topics only |
| Understand Debit and Credit Rules |
They are tested repeatedly |
| Master Final Accounts Preparation |
Trading, P&L, and balance sheets carry marks |
| Practice Past JAMB Questions |
Helps spot repeated topics and question styles |
| Solve Numerical Problems Regularly |
Increases speed and accuracy |
| Learn Correction of Errors Well |
A common question area |
| Understand Control Accounts |
Simplifies ledger balancing |
| Revise Accounting Concepts & Principles |
Frequent in theory questions |
| Attempt CBT Mock Exams |
Get used to timing and screen-based answering |
| Avoid Guesswork, Think Carefully |
Many questions are logical, not random |
FAQs About JAMB Accounting Exam
1. How many questions are asked in JAMB Accounting?
40 multiple-choice questions in the CBT format.
2. Are calculations involved in JAMB Accounting?
Yes. You’ll solve simple numerical problems like preparing accounts, balancing ledgers, and computing profit/loss.
3. Are past questions useful?
Yes! JAMB repeats questions, and solving past questions improves your understanding and speed.
4. What are recommended textbooks for JAMB Accounting?
-
Principles of Financial Accounting by Longe
-
Essential Financial Accounting by Ogunjimi
-
JAMB Accounting Past Questions & Answers
5. How can I pass JAMB Accounting easily?
Focus on syllabus topics, master calculations, revise control accounts, solve past questions, and practice CBT mock exams.
Conclusion
Accounting in JAMB is not difficult if you follow the official syllabus and focus your preparation on key areas like Double Entry, Final Accounts, and Control Accounts. Practice calculations, solve past questions, and revise accounting principles consistently.
With serious preparation and CBT practice, you can confidently target 70+ marks in JAMB Accounting and secure admission into your desired course.
Ikiodiete George
