Accounting is a core commercial and social science course that focuses on recording, analyzing, interpreting, and reporting financial information. It plays a vital role in business management, taxation, auditing, financial planning, and corporate governance. Graduates of Accounting work in banks, private firms, government agencies, audit companies, and multinational organizations.
Because Accounting is a competitive course in many Nigerian universities, candidates must carefully select the correct JAMB subject combination during UTME registration. Choosing the wrong subjects may prevent admission, even with a high UTME score.
This guide explains the approved JAMB subject combination for Accounting for the 2026/2027 academic session, universities offering the course, admission requirements for UTME and Direct Entry candidates, and frequently asked questions.
JAMB Subject Combination for Accounting 2026/2027
UTME candidates applying for Accounting must register and sit for:
- English Language
- Mathematics
- Economics
- Any other Social Science or Commercial subject
Acceptable fourth subjects may include Government, Commerce, Accounting, Geography, or Business Studies (depending on the institution).
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Nigerian Universities Offering Accounting
Below are Nigerian universities known to offer Accounting:
- University of Lagos
- University of Ibadan
- Obafemi Awolowo University
- Ahmadu Bello University
- University of Benin
- University of Nigeria, Nsukka
- Lagos State University
- Bayero University Kano
- Covenant University
Accounting is widely available in federal, state, and private universities across Nigeria.
Admission Requirements for Accounting
O’Level Requirements
Candidates must possess five (5) credit passes in:
- English Language
- Mathematics
- Economics
- Any two other relevant subjects (Commercial or Social Science subjects preferred)
Credits must be obtained in not more than two sittings in WAEC, NECO, NABTEB, or equivalent examinations.
UTME Requirements
To qualify for UTME admission into Accounting, candidates must:
- Choose Accounting as their preferred course during JAMB registration
- Sit for English Language, Mathematics, Economics, and one other approved subject
- Meet the institution’s minimum cut-off mark
- Pass the post-UTME screening exercise (where applicable)
Because Accounting is competitive in top universities, higher UTME scores improve admission chances.
Direct Entry Requirements
Direct Entry candidates may be admitted into 200-level if they possess:
- Two (2) A’Level passes in Economics, Accounting, Mathematics, or other related subjects
- Acceptable IJMB or JUPEB results in relevant subjects
- ND/HND in Accounting, Banking and Finance, Business Administration, or related commercial fields (subject to institutional approval)
All Direct Entry candidates must also meet the basic O’Level requirements.
Frequently Asked Questions (FAQs)
Ques: Is Mathematics compulsory for Accounting?
Ans: Yes. Mathematics is compulsory for both UTME and O’Level.
Ques: Is Economics required for Accounting?
Ans: Yes. Economics is a core subject required in UTME.
Ques: Can I study Accounting without Government?
Ans: Yes. Government is not compulsory unless required as the fourth subject by a specific institution.
Ques: Is Financial Accounting compulsory in JAMB?
Ans: No. It is not compulsory in UTME but may be accepted as the fourth subject.
Ques: Can I combine WAEC and NECO results?
Ans: Yes. Most universities accept results from not more than two sittings.
Ques: Does Accounting accept Direct Entry?
Ans: Yes. Candidates with A’Level, IJMB, JUPEB, ND, or HND in related fields may apply.
Ques: What UTME score is competitive for Accounting?
Ans: Competitive scores vary by institution, but higher scores significantly improve admission chances.
Ques: Can I change to Accounting with a wrong subject combination?
Ans: No. Wrong subject combinations may disqualify you during screening.
Ques: Is Accounting offered in polytechnics?
Ans: Yes. Polytechnics also offer Accounting, though university admission requirements may differ.
Ques: Are admission requirements the same across all universities?
Ans: Not always. Some institutions may set higher cut-off marks or additional screening criteria.