Are you an aspiring accountant preparing for the JAMB 2026/2027 UTME? One of the most important decisions you will make as you plan for your university admission is choosing the correct subject combination for Accounting. This is a crucial step because selecting the wrong subjects could disqualify you from gaining admission into your desired university, even if you score high in the exam. Whether you dream of becoming a chartered accountant, a financial analyst, or a corporate finance executive, choosing the right subject combination sets the foundation for your future career.
To gain admission into any of these institutions, you must meet the subject requirements specified by JAMB and the universities themselves. Let us break down the essential JAMB subject combination and related requirements to guide your preparation.
JAMB Subject Combination for Accounting
According to JAMB guidelines and the admission requirements of top Nigerian universities, the correct subject combination for Accounting is:
- English Language (Compulsory for all candidates)
- Mathematics
- Economics
- Any other Social Science subject – such as Government, Commerce, or Geography
O’Level Requirements for Accounting
You must also meet the O’Level requirement. Candidates are expected to have at least five (5) credit passes in the following subjects:
- English Language
- Mathematics
- Economics
- Any two from Accounting, Commerce, Government, Business Studies, or Financial Accounting
Note that some universities might be strict about specific subjects in O’Level results, so it is wise to check the detailed requirements of your chosen institution.
Direct Entry Requirements for Accounting
To be eligible for Direct Entry into Accounting, you must possess at least one of the following qualifications:
- Two (2) A-Level passes in Accounting, Economics, or Business Management.
- OND (Ordinary National Diploma) in Accounting, Banking & Finance, or Business Administration with at least Upper Credit from a recognized polytechnic or institution.
- NCE (National Certificate in Education) in relevant business or economics subjects.
- IJMB or JUPEB A-Level passes in at least two relevant subjects (usually Economics, Accounting, or Business Studies).
- HND (Higher National Diploma) in Accounting or related fields may also be accepted by some universities (especially for top-up programs).
Top Nigerian Universities Offering Accounting
| S/N | Nigerian Universities to Study Accounting |
| 1 | University of Lagos (UNILAG) |
| 2 | Bayero University, Kano (BUK) |
| 3 | Covenant University, Ota |
| 4 | University of Ilorin (UNILORIN) |
| 5 | University of Nigeria, Nsukka (UNN) |
| 6 | Lagos State University (LASU) |
| 7 | Obafemi Awolowo University (OAU), Ile-Ife |
| 8 | Nnamdi Azikiwe University (UNIZIK), Awka |
| 9 | Ahmadu Bello University (ABU), Zaria |
| 10 | University of Benin (UNIBEN) |
Frequently Asked Questions
No. Economics is compulsory for Accounting. You can only choose Commerce as your fourth subject, not as a replacement for Economics.
Yes, Government is an acceptable fourth subject as long as you have English, Mathematics, and Economics.
The general JAMB cut-off mark for Accounting is usually 200, but top universities may require 220–250 or higher due to competition.
No. Mathematics is compulsory for Accounting in both JAMB and O’Level. Without it, you will not be eligible for admission.
Accounting is a commercial (social science) course, not a science course. It is best suited for students from the commercial or arts departments with strong math and business backgrounds.
Yes, most universities accept a combination of WAEC and NECO results as long as you meet the required credits in both.
Yes, Accounting is very competitive in Nigeria. That is why it is important to choose the right subject combination, score high in JAMB, and have strong O’Level results.
