The syllabus for Commerce in the upcoming JAMB 2026/2027 examination has officially been released, offering candidates a clear roadmap to excel in one of the most important subjects in the UTME. If you are aiming for top scores in Commerce, understanding what to read, how to study, and where to focus your energy is necessary and this syllabus provides just that.
Syllabus Overview
| Examination Type | UTME / Direct Entry |
| Examination Year | 2026/2027 |
| Subject | Commerce |
| File Format | |
| File Size | 190KB |
The JAMB syllabus helps you with your preparation. Instead of relying on random materials or outdated notes, the JAMB syllabus for Commerce outlines the exact topics, themes, and concepts that will be tested. This saves time and ensures that you are always on the right path.
General Objectives
The aim of the Unified Tertiary Matriculation Examination (UTME) syllabus in Commerce is to prepare the candidates for the Board’s examination. It is designed to test their understanding of the course objectives, which are to:
- Acquire the basic knowledge of Commerce;
- Examine the relationship between Commerce and other related fields;
- Apply the principles of Commerce in the Nigerian economy and
- Appreciate dynamic and positive changes in commercial activities.
| TOPICS/CONTENTS/NOTES | OBJECTIVES |
|---|---|
| 1. Commerce (i) Meaning and scope (ii) Characteristics (iii) Functions 2. Occupation (i) Meaning and importance (ii) Types (industrial, commercial and services) (iii) Factors that determine choice of occupation 3. Production (i) Factors, characteristics and rewards (land, labour, capital and entrepreneur) (ii) Division of Labour and specialization (iii) Types (primary, secondary and tertiary) | Candidates should be able to: (i) differentiate between Commerce and other related subjects; (ii) describe the characteristics of Commerce; (iii) Identify the functions of Commerce. Candidates should be able to: (i) State the importance of occupation; (ii) Compare the different types of occupation; (iii) Identify the factors determining the choice of occupation. Candidates should be able to: (i) identify the Factors of Production and their rewards; (ii) distinguish between Division of Labour and Specialization; (iii) classify the types of production. |
| 4. Trade a. Home Trade (i) Retail trade: – Types of retailers – Functions of retailers – Factors to be considered in setting up retail trade – Trends in retailing (branding, self – service, vending machines, the use of luncheon, fuel vouchers, etc) – Advantages and disadvantages of retailers (ii) Wholesale trade: – Types of wholesalers (merchant, agent, general, etc) – Functions of wholesalers – Advantages and disadvantages of wholesalers b. Foreign trade (i) Basic issues in foreign trade (balance of trade, balance of payments and counter trade) (ii) Procedures and documents used in export, import and entrepôt trade (iii) Barriers to international trade (iv) Role of Customs and Excise Authority, Ports Authority, etc in foreign trade | Candidates should be able to: (i) compare the various types of retailers; (ii) identify the functions of retailers; (iii) highlight the factors in setting up retail trade; (iv) classify modern retailing practices; (v) identify the advantages and disadvantages of retail business; (vi) classify the types of wholesalers; (vii) discuss the functions of wholesalers; (viii) outline the merits and demerits of the middleman; (ix) analyse the basic issues in foreign trade; (x) explain the procedures and documents used in foreign trade; (xi) identify the barriers to international trade; (xii) appraise the role of government agencies in foreign trade. |
| 5. Purchase and Sale of Goods (i) Procedure and documentation (enquiry, quotation, order, invoice, proforma invoice, statement of accounts, indent, consular invoice, bill of lading, certificate of origin, consignment note, etc) (ii) Terms of trade (trade discount, quantity discount, cash discount, warranties, C.O.D., C.I.F., F.O.B., and E.O.E.etc) (iii) Terms of payments a. Cash – Legal tender b. Credit – Types and functions | Candidates should be able to: (i) examine the procedures and documents used in the purchase and sale of goods; (ii) determine the terms of trade; (iii) distinguish between cash and credit forms of payment; (iv) identify the types of credit; (v) analyse the merits and demerits of credit transactions. |
Download JAMB 2026 Syllabus for Commerce
For your convenience, the official JAMB syllabus for Commerce 2026/2027 is available in PDF format. You can download it using the link below and begin your preparation immediately:
Frequently Asked Questions
There may be slight adjustments or emphasis on new areas, so it is always best to use the most current syllabus to ensure you are studying the right material.
Yes, covering the entire syllabus gives you a better chance of scoring high. JAMB questions can come from any section of the syllabus, so skipping topics is not advisable.
Not directly word-for-word, but most questions are based on the topics and objectives listed in the syllabus. As a result, studying it increases your chances of encountering familiar content in the exam.
Yes, in many cases. For example, WAEC and NECO Commerce syllabi share similarities with JAMB’s. Therefore, using the JAMB syllabus can also support preparation for other senior secondary exams.
You can ask questions in online forums, educational apps, social media study groups, or from your school teachers. More importantly, make sure your sources are reliable and syllabus-based.
Yes, many students do well by studying independently. However, if you struggle with certain topics, it might be helpful to seek guidance from a tutor, join a study group, or use online video tutorials, while using the syllabus as your main guide.
