JAMB Subject Combination for Accounting 2025/2026

Accounting remains one of the most in-demand courses in Nigeria, opening doors to numerous career paths for graduates. Many students across the country aspire to study Accounting, and several universities—both private and public—offer this program. If you plan to study Accounting in the 2025/2026 academic session, it’s essential to understand the correct JAMB subject combination for Accounting as well as the necessary O’Level requirements.

Before securing admission into any Nigerian university, you must participate in the Unified Tertiary Matriculation Examination (UTME) organized by the Joint Admissions and Matriculation Board (JAMB). This exam plays a key role in determining your eligibility for the course.

Although pursuing a degree in Accounting can be exciting, choosing the right subjects and fulfilling admission criteria is vital. This article walks you through the official JAMB subject combination for Accounting, the O’Level qualifications required, and a list of Nigerian universities offering the course in the upcoming academic year.

 JAMB Subject Combination for Accounting

To qualify for admission into Accounting or Accountancy in any Nigerian university, you must select the correct subject combination during your JAMB registration. The recommended JAMB subjects for Accounting are:

• English Language (compulsory for all courses)
• Mathematics
• Economics
• One of the following:
  • Commerce
  • Government
  • Accounting

Scoring at least 180 in UTME is the minimum requirement. However, some universities may demand a higher score based on their internal cut-off marks. Therefore, it’s advisable to aim higher than the general benchmark.

Also, check with your preferred university to know their specific subject preference among Commerce, Government, or Accounting.

 O’Level Requirements for Accounting (2025/2026 Session)

Besides JAMB, candidates must meet the required O’Level subjects before being considered for admission. The O’Level subject combination for Accounting typically includes:

• English Language (compulsory)
• Mathematics (required for all Accounting programs)
• Economics
• Accounting
• One of the following:
  • Commerce
  • Government
  • Any other relevant subject

These subjects must be passed at credit level in either WAEC (West African Examination Council) or NECO (National Examination Council). Most universities accept results from one or two sittings. Therefore, you may combine results if necessary, as long as both sittings meet the requirement of five credit passes.

 What You Should Know

There are a few important points you should keep in mind when applying for Accounting:

• Scoring above 180 in UTME increases your admission chances, even though 180 is the baseline.
• You must obtain five credits in your O’Level results, including English, Mathematics, Economics, and Accounting.
• Results can be combined from two sittings if allowed by the university you’re applying to.
• Universities may differ in their JAMB subject preferences, so verify details with your chosen institution.
• A solid performance in the Post-UTME is also vital in securing admission.

List of Institutions In Nigeria that Offers Accounting

Here is a comprehensive list of universities in Nigeria that offer Accounting as a course for the 2025/2026 academic session:

Public Universities:

• University of Benin (UNIBEN)
• University of Calabar (UC)
• Federal University, Gashua (FUG)
• Federal University, Gusau (FUG)
• Federal University, Kashere (FUK)
• Federal University, Birnin Kebbi (FUBK)
• Federal University of Agriculture, Abeokuta (FUNAAB)
• Gombe State University (GSU)
• University of Ilorin (UI)
• Kwara State University (KWASU)
• Obafemi Awolowo University (OAU)
• Kaduna State University (KASU)
• Kogi State University (KSU)
• Niger Delta University (NDU)
• Federal University, Ndifu-Alike (FUNA)
• Federal University, Otuoke (FUO)

Private Universities:

• Ambrose Alli University (AAU)
• Afe Babalola University (ABU)
• Augustine University (AU)
• Akwa Ibom State University of Technology (AKUTECH)
• Al-Hikmah University (AHU)
• Babcock University (BU)
• Bayero University (BU)
• Baze University (BU)
• Bells University of Technology (BUT)
• Bowen University (BU)
• Caleb University (CU)
• Chrisland University (CU)
• Christopher University (CU)
• Edwin Clark University (ECU)
• Godfrey Okoye University (GOU)
• Gregory University (GU)
• Hallmark University (HU)
• Landmark University (LU)
• Mountain Top University (MTU)
• Nigerian Defence Academy (NDA)
• Northwest University (NWU)
• Obong University (OU)
• Olabisi Onabanjo University (OOU)
• Renaissance University (RU)
• Rhema University (RU)
• Ritman University (RU)
• Southwestern University (SWU)
• Summit University (SU)
• Kings University (KU)
• Veritas University (VU)
• Western Delta University (WDU)
• Wesley University of Science & Technology (WUST)
• Mcpherson University (MU)
• Nigerian-Turkish Nile University (NTNU)
• Achievers University (AU)
• Adamawa State University (ADSU)
• Ajayi Crowther University (ACU)
• Bingham University (BU)
• Benson Idahosa University (BIU)
• Covenant University (CU)
• Crawford University (CU)
• Joseph Ayo Babalola University (JABU)
• Fountain University (FU)
• Redeemer’s University (RU)
• Samuel Adegboyega University (SAU)
• Salem University (SU)
• Tansian University (TU)
• Kwararafa University (KU)
• Al-Qalam University (AU)
• Rhema University (RU)

Some universities, such as Kwararafa University, offer specialized courses like Auditing and Forensic Accounting within their Accounting programs.

 General Admission Requirements

Each Nigerian university may have its unique admission criteria. While JAMB and O’Level combinations are mandatory, you also need to pass:

• The Post-UTME screening
• Meet the university’s specific cut-off mark
• Present correct documentation and fulfill other internal requirements

These requirements can be found in the JAMB brochure or on the official websites of the respective institutions. Ensure you go through these guidelines thoroughly before applying.

 Conclusion

Studying Accounting in Nigeria offers a rewarding path for students passionate about numbers and financial systems. With the 2025/2026 academic session around the corner, prospective candidates must stay informed about the JAMB subject combination for Accounting, the O’Level criteria, and the general admission guidelines for various universities.

Take time to select a university that aligns with your personal and professional aspirations. Whether public or private, Nigerian universities present various options that suit your goals. Most importantly, ensure that you meet all the necessary requirements before applying.

 Thank You for Reading. We appreciate you for taking the time to read this guide. If you have any questions about the JAMB Subject Combination for Accounting, feel free to leave a comment below. We’d be happy to help. Also, don’t hesitate to share this article with your friends preparing for JAMB. Wishing you all the best in your admission journey!

FAQs

Q1: What is the correct JAMB subject combination for Accounting?
A: English Language, Mathematics, Economics, and one of Commerce, Government, or Accounting.

Q2: Can I use two sittings to meet O’Level requirements?
A: Yes, most universities accept combined results from two sittings if they include the required five credits.

Q3: What is the minimum UTME score required for Accounting?
A: The general minimum is 180, but scoring higher improves your chances of admission.

Q4: Is Accounting offered in both private and public universities?
A: Yes, many private and public institutions in Nigeria offer Accounting programs.

Q5: Is Commerce compulsory for Accounting in JAMB?
A: No, Commerce is optional. You can choose between Commerce, Government, or Accounting.

Q6: Do all universities require the same subject combination?
A: No, some universities may have specific preferences. Always check their admission guidelines.

Q7: Can I study Accounting without Economics?
A: Economics is usually required, but some universities may have slight variations. Confirm with your target school.

Q8: Is Mathematics compulsory for Accounting?
A: Yes, Mathematics is compulsory for both JAMB and O’Level in Accounting.

Q9: What happens if I don’t pass the Post-UTME?
A: You may not be offered admission. It’s essential to prepare and perform well.

Q10: Where can I find more information on Accounting programs in Nigeria?
A: Check the JAMB brochure or visit the official websites of universities you’re interested in.