JAMB Syllabus for Principles of Accounts 2026/2027: The Joint Admissions and Matriculation Board has released the official JAMB syllabus for Principles of Accounts for the JAMB 2026/2027 UTME. It is available as text and as a PDF. At the end of this article, you can choose to download the JAMB Principles of Accounts Syllabus PDF.
If you’re looking for where to download the official JAMB syllabus for Principles of Accounts to use for your JAMB 2026 exam preparation, then this article has got you covered.
Right on this page, you will see the full text format of the JAMB 2026 Principles of Accounts Syllabus and the corresponding PDF document for the syllabus. All you have to do is keep reading till then.
What Does JAMB Syllabus For Principles of Accounts Mean and Why Do You Need It?
The JAMB Syllabus For Principles of Accounts is more like a guide or area of concentration that you should focus on when you’re reading in preparation against JAMB 2026 UTME.
It is a must for you to use this syllabus because it’s the only secret that can guarantee you a high score in JAMB Principles of Accounts.
Moreover, the JAMB Principles of Accounts Syllabus contains topics and their objectives, and those objectives are what you need to foster your high JAMB score.
JAMB Syllabus for Principles of Accounts 2026/2027
Below is the officially approved JAMB Syllabus for Principles of Accounts for the JAMB 2026/2027 UTME:
| TOPICS/CONTENTS/NOTES | OBJECTIVES |
|---|---|
| 1. Nature and Significance of Book keeping and Accounting a. Development of Accounting (including branches of accounting) b. Objectives of Book Keeping and c. Users and characteristics of Accounting d. Principles, concepts and conventions of e. Role of Accounting records and | Candidates should be able to: i. differentiate between Book Keeping and Accounting; ii. understand the historical background of Book Keeping and Accounting; iii. apply the right principles, concepts and conventions to solving Accounting problems; iv. understand the role of Accounting information in decision making; v. identify the types/branches of Accounting such as Cost Accounting, Management Accounting, Auditing, Financial Accounting, Forensic Accounting, Social and Environmental Accounting, Government Accounting and Taxation; and |
| 2. Principles of Double Entry a. Source documents b. Books of original entry c. Accounting equation d. Ledger and its classifications e. Trial balance f. Types and correction of errors g. Suspense Account | Candidates should be able to: i. identify various source documents and their uses; ii. relate source documents to the various books of original entry; iii. determine the effect of changes in elements of Accounting equation; iv. understand the role of double entry principles in treating financial transactions; v. extract a trial balance from ledger accounts; vi. identify various types of errors and their corrections; and vii. correct errors using suspense account |
| 3. Ethics in Accounting a. Objectives b. Qualities of an Accountant | Candidates should be able to: i. understand the ethics required in preparing and presenting Accounting information; ii. understand qualities of an Accountant such as honesty, integrity, transparency, accountability and fairness; |
| 4. Cash Book a. Columnar Cash Books: b. Discounts c. Petty Cash Book and imprest system | Candidates should be able to: i. determine the cash float; ii. differentiate between two and three columnar cash books and how transactions are recorded in them; iii. differentiate between trade and cash discounts; iv. examine the effects of trade and cash discounts in the books of accounts; and v. identify various petty cash expenses. |
| 5. Bank Transactions and Reconciliation Statements a. Instrument of bank transactions b. e-banking system c. Causes of discrepancies between cash d. Bank reconciliation statement | Candidates should be able to: i. identify various instruments of bank transactions such as cheques, pay-in-slips, credit cards, debit cards, internet banking and their uses; ii. assess the impact of automated credit system, credit transfers, interbank transfers and direct debit on cash balances; iii. identify factors that cause discrepancies between cash book balance and bank statement; and iv. determine adjusted cash book balance. |
How To Download JAMB Syllabus for Principles of Accounts PDF 2026
Follow the simple steps below to download the syllabus for this year’s JAMB:
- Visit the JAMB official website at www.jamb.gov.ng.
- Look for the “Syllabus” area on the homepage.
- Choose Principles of Accounts from the list of subjects shown.
- Then click on the “Download PDF” button to save the document to your phone or computer.
- You can alternatively download it from this website below 👇
Download JAMB Syllabus for Principles of Accounts PDF 2026/2027
To download the JAMB syllabus for Principles of Accounts and have it saved as a PDF document, kindly click on the download button below.
DOWNLOAD
How To Score High In JAMB Principles of Accounts 2026/2027
To get a high score in your JAMB Principles of Accounts subject for the JAMB 2026 UTME, follow the simple tips listed below:
- Make sure to use the official Syllabus for Principles of Accounts
- Try and understand every topic you see in the syllabus
- Practice JAMB Past Questions using the JAMB Principles of Accounts series or practice applications
- Understand the JAMB Principles of Accounts Exam Format
- Use JAMB Recommended Textbooks for Accounting
What Are the JAMB Recommended Textbooks for Principles of Accounts 2026?
Below are the recommended texts for studying Principles of Accounts in preparation for the JAMB 2026:
- Adekunle, K. O. (2014). Bounty financial accounting for schools and colleges. Ibadan: Bounty Press Ltd.
- Agbasiere, E. A., Ufot, C. I., & Olugbenga, T. E. (2015). New age financial accounting SSS textbooks. Anambra: New Age Press Ltd.
- Ayodele, A. (2015). Financial accounting for schools and colleges. Ibadan: Spectrum Books Ltd.
- Ekwue, K. C. (2010). Principles of accounts, Book 1 & 2. Onitsha: Adson Publishing Company.
- Femi, L. (2013). Simplified and amplified financial accounting.
- Frankwood, A., & Sangster, A. (2002). Frankwood’s business accounting (Prentice Hall International Edition). Harlow: Prentice Hall.
- Hassan, M. M. (2001). Government accounting. Lagos: Malthouse Press Limited.
- Ibrahim, R. A., & Kazeem, R. A. (2018). Essential financial accounting for senior secondary schools (6th ed.). Ogun State: Tonad Publishers Limited.
- Igben, R. O. (2004). Financial accounting made simple (Vol. I). Lagos: ROI Publishers.
- Institute of Chartered Accountants of Nigeria (ICAN). (2021). Foundation-level financial accounting study text. Lagos: Institute of Chartered Accountants of Nigeria.
- Ono, D. I., Oshunnira, M., & Ozurigbo, P. M. (2015). Financial accounting for senior secondary schools. Ibadan: HEBN Publishers Plc.
FAQs
How Many Questions Will JAMB Ask in Accounting?
JAMB usually asks 40 questions in accounting exam in the UTME.
Can I Read Any Textbook for JAMB Accounting?
No! it is best to read only the JAMB Accounting recommended textbooks.