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20 Most Common Topics In Principles of Accounting in JAMB (2023)

Principles of Accounting is one of the subjects to be written in JAMB. Though candidates who wants to study Accounting or any administrative course in Nigeria do not need to write Accounts as a subject. However, there are courses that require Financial Accounting as a requirement for admission, which is why I included accounting in my research.

Principles of Accounting pass rate is usually low because most candidates sitting for the Joint Admissions Matriculation Board (JAMB) because they fail to prepare properly for this subject. One strategy of passing Accounting in JAMB is studying hard and most importantly, knowing the compulsory questions that the examiners test students on yearly. That is why I have here, the list of 20 compulsory JAMB topics in Principles of Accounting examination for you.

The importance of Principles of Accounting as a requirement for admission is quite important. In as much as it is not a needed subject to study accounting or any management course in all tertiary institutions in Nigeria, it is best you understand and pass this subject in JAMB because it will be the most important course for all candidates seeking to study Accounting as a discipline.

Passing Accounting in JAMB is very simple so long as you are prepared for the questions ahead. Getting prepared as a result of being aware of the most common Principles of Accounting questions in JAMB makes it even more interesting.

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Unlike WAEC and NECO exams, the UTME is strictly objective questions from start to finish. You will be timed to finish within 1hr. To further break it down, I have listed the most common topics for objective questions for ease of understanding. Knowing the most compulsory topics in Accounting in your UTME is not enough as adequate preparedness is key to passing the subject in your exam that is why you are advised to get JAMB past questions and answer papers and test yourself on the under-listed topics below to ascertain your strengths and weaknesses.

JAMB examiners are very smart, they know it is very impossible to attempt all questions adequately with the allotted time so they present you with time wasting questions like Public sector Accounting that carries equal marks with other simpler and direct ones. In this case, you are advised to skip questions on trading profit and loss account or any question you know will waste your time when seen under objective section and come back to them after being done with the simpler ones. However, strengths and weaknesses differ so if you know you are very good at word problems, you could go ahead with it when confronted with one.

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One last thing to note is that different marks are allotted to different questions. In the Unified Tertiary Matriculation Examination (UTME) questions on Company account carry the highest mark as well as time wasting so you must maintain a balance when attempting questions on this topic.

Much has been said not just about the 20 compulsory topics in Principles of Accounting in JAMB but how to attempt them and which question must be given priority in the Unified Tertiary Matriculation Examination. Now I will be listing the most common topics in Accounting in JAMB you must come across when writing Accounting in the 2023 UTME. These topics when mastered MUST guarantee you a distinction in Accounting in WAEC or any examination in Nigeria or abroad.

20 Most Compulsory Topics in Principles of Accounting JAMB

The topics listed below are:

  • Introduction to Principles of Accounting
  • The Accounting Equation and Double Entry Principles
  • Accounting Concepts
  • The Final Accounts of a Sole Trader/proprietorship
  • Provisions and Reserves
  • Manufacturing Accounts
  • Control Accounts and Self-balancing Ledgers
  • Single Entry and Incomplete Records
  • Accounts of Not-for-Profit Making Organizations
  • Partnership Accounts
  • Company Accounts
  • Accounting for Value Added Tax
  • Departmental and Branch Accounts
  • Public Sector Accounting
  • Information Technology in Accounting
  • Miscellaneous Accounts
  • Financial system
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Please take the above topics very seriously. If you are willing and determined to pass Accounting in JAMB, your mastery of the 20 compulsory topics with the approved JAMB text books and attempts on various past questions would do you a lot of positives in passing this subject.

Do you have any questions as regards the above? Kindly reach out to us via the comment section below and we shall respond immediately. Note that the most common topics for Principles of Accounting examination in JAMB examination listed above does not mean you should avoid other topics, remember that the examiner isn’t testing you for Accounting topics in SS 3 classes only but on all Accounting topics ranging from SS 1 first term to the completion of your SS3. It is as a result of its cumbersomeness that I thought it necessary to list the exact topics that must come out yearly after thorough research.

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