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JAMB subject combination for Accounting

Checked against JAMB's brochure on 9 October 2026. Faculty in the brochure: Administration.

UTME subjects and WAEC (O'level) requirements for Accounting

You write four subjects in the UTME. Use of English is compulsory for every course.

  1. 1Use of English
  2. 2Mathematics
  3. 3Economics
  4. 4Any Social Science subject

In plain words: Use of English, Mathematics, Economics and any one Social Science subject.

Mathematics, Economics plus any Social Science subject.
JAMB's brochure, word for word. Use of English is added for every course.

WAEC or NECO (O'level): Five credits: English Language, Mathematics, Economics and any two other subjects. More on O'level below.

O'level requirements

Five credits: English Language, Mathematics, Economics and any two other subjects.

Five (5) SSC credit passes including English Language, Mathematics, Economics and any other two (2) other subjects. For NBC holders, the other two (2) relevant subjects could be from any of Principles of Accounts, Commerce, Office Practice and Secretarial Duties.
JAMB's brochure, word for word

Rules for every course at these schools

  • University of Ibadan: All candidates need at least five SSC credit passes at ONE sitting, including English Language and Mathematics, except where otherwise stated.
  • University of Abuja: Credit passes in English Language and Mathematics are required for all programmes; an ordinary pass in Mathematics may be accepted for Law and all Arts programmes.
  • Delta State University, Abraka: Five O'level credit passes including English Language and Mathematics at not more than two sittings.

Direct Entry

Two 'A' Level passes chosen from Economics, Accounting, Business Management, Government and Geography (the brochure's Social Sciences section: two 'A' Level passes including Economics).

From the Direct Entry column of JAMB's brochure.

JAMB past questions for Accounting students

Practise the UTME subjects for Accounting. Each page has ten questions with answers and explanations; the rest are in the app.

Your other subjects come from a group (any social science subject). Find each one on JAMB past questions.

What JAMB score do you need for Accounting?

The answer depends on the school, and on what its list measures. From the schools' own 2026/2027 lists:

  • UTME score (out of 400): the Accounting mark we hold runs from 160 at AAU and EBSU to 200 at FUNAAB and UNIJOS.
  • Aggregate worked out by the school: the mark runs from 57.4 at LAUTECH to 73 at UNILAG. Each school works out its aggregate in its own way, so compare a school only with itself.

JAMB's lowest mark for any university is 150, and a course can ask for more than the school's general mark. See the Accounting cut-off mark at each of the 12 universities.

How big schools differ

JAMB's live brochure lists 259 degree-awarding institutions for this course.

Offered at big schools including: University of Lagos, University of Ibadan, Obafemi Awolowo University, University of Nigeria, Nsukka, Ahmadu Bello University, University of Benin, University of Ilorin, Nnamdi Azikiwe University, University of Port Harcourt, Lagos State University, University of Calabar, University of Jos, University of Uyo, Bayero University Kano, University of Maiduguri, University of Abuja, Ladoke Akintola University of Technology, Olabisi Onabanjo University, Ekiti State University, Delta State University, Abraka, Rivers State University, Osun State University, Kwara State University, Niger Delta University, Covenant University, Babcock University.

Accounting at UNILAG

  • UTME subjects: accepts Mathematics, Economics plus one (1) subject from Financial Accounting, Further Mathematics, Geography, Government, Literature in English and Biology (live brochure: English, Mathematics, Economics and any one of Financial Accounting, Geography, Government and Biology)
  • O'level: five credits to include English Language, Mathematics, Economics and any two (2) from Financial Accounting/Principles of Accounting, Further Mathematics, Literature in English, Geography, Government, Biology, Business Management, Data Processing/Computer Studies; one sitting for all UNILAG programmes

Accounting at UI

  • UTME subjects: live brochure entry: 'English Language, Mathematics and any two Social or Management science subjects' (Economics not required)
  • O'level: University of Ibadan requires five (5) SSC credits at one sitting including English Language and Mathematics for all programmes

Accounting at OAU

  • UTME subjects: requires Principles of Accounts not Commerce

Accounting at UNN

  • O'level: English Language, Mathematics, Economics and any other two (2) relevant subjects (NBC: from Accounting, Principles of Accounts, Commerce, Office Practice and Secretarial Duties)

Accounting at ABU

  • UTME subjects: requires Mathematics, Economics plus any Management or Social Science subject

Accounting at UNILORIN

  • UTME subjects: for Accounting requires Mathematics, Economics and any one of Financial Accounting, Book Keeping, Commerce, Government, Geography
  • O'level: for Accounting: English Language, Mathematics, Economics and two (2) of Financial Accounting/Book Keeping, Commerce, Government, Geography

Accounting at UNIPORT

  • UTME subjects: requires Mathematics, Economics plus any other subject from Government/History, Geography, Commerce, Literature in English, CRK/IRK, Accounting (Financial/Business), Biology/Agricultural Science, Chemistry, Physics
  • O'level: English Language, Mathematics, Economics and two (2) from Government/History, Geography, Commerce, Literature in English, CRK/IRK, Accounting, Biology/Agricultural Science, Chemistry, Physics; does not accept commercial subjects except Financial Accounting or Business Methods/Management

Accounting at UNIJOS

  • O'level: in addition requires two (2) credits in any of Business Studies, Commerce, Government, Principles of Accounts, Geography and Biology

Accounting at UNIMAID

  • UTME subjects: requires Mathematics, any of Principles of Accounting/Economics and any other Social Science subject

Accounting at UNIABUJA

  • UTME subjects: requires Mathematics, Economics/Commerce plus other Social Science subject

Other schools have their own rules too. Requirements differ between schools and can change each year. Before you register, check your chosen school's entry in the official JAMB brochure on ibass.jamb.gov.ng (Brochure, then View by institution) and the school's own admission notice.

From JAMB's brochure, checked 9 October 2026. How we check these figures

Practise these subjects

Past questions with answers and full JAMB mock exams for your UTME subjects, in the Skolra app.