JAMB subject combination for Accounting 2026 is a key requirement for candidates seeking admission into Nigerian universities. Selecting the correct UTME subjects ensures eligibility for admission and compliance with JAMB CAPS screening procedures.
Accounting is a highly competitive business course, offered by federal, state, and private universities across Nigeria. Understanding the approved JAMB subject combination for Accounting 2026/2027 helps candidates plan their UTME registration and maximize their chances of admission.
Each year, thousands of students apply for Accounting, making it crucial to choose the right subjects. Using incorrect UTME subjects can lead to automatic disqualification, even with excellent scores.
The correct subject combination prepares students for the analytical, financial, and managerial aspects of the accounting profession. These subjects ensure applicants are academically ready for courses in auditing, taxation, financial management, and corporate reporting.
Below is the official Accounting JAMB subject combination for 2026, which candidates must follow to remain eligible for admission.
Official JAMB Subject Combination for Accounting
JAMB subject combination for Accounting 2026 includes four UTME subjects that all candidates must select to be eligible for admission. These subjects are chosen to ensure students have a solid foundation in mathematics, business studies, and analytical reasoning.
The first compulsory subject is Use of English, which every candidate must take. English is essential for communication, report writing, and understanding financial documents in university-level Accounting courses.
Mathematics is the second required subject and forms the backbone of Accounting and finance studies. It equips students with the necessary skills to handle calculations, statistics, and financial analysis, making it non-negotiable for admission.
The third subject is Economics, which provides students with insights into market trends, financial systems, and resource allocation. Knowledge of Economics is crucial for understanding accounting principles and business decision-making.
The fourth subject can be Any one of Government, Commerce, or Financial Accounting to complete the UTME combination. Selecting Use of English, Mathematics, Economics, and a relevant business/social science subject aligns with the official JAMB requirements for Accounting 2026/2027 admission.
O’Level Requirements for Accounting 2026/2027 Admission
To gain admission into Accounting for the 2026/2027 academic session, candidates must meet the O’Level requirements for Accounting 2026/2027. These requirements ensure that applicants possess the necessary foundation in mathematics, English, and business-related subjects.
Applicants are required to have at least five credit passes in WAEC, NECO, or NABTEB, including English Language, Mathematics, Economics, and any other relevant subject like Commerce or Government. These credits must be obtained in not more than two sittings, depending on the university’s admission policy.
The core subjects – English, Mathematics, and Economics – equip students with analytical, financial, and communication skills needed for Accounting programs. Without these subjects, candidates are not eligible for admission into any reputable Nigerian university.
Universities may also accept additional subjects such as Government, Commerce, or Financial Accounting to strengthen applications. These subjects help students grasp business concepts, accounting principles, and decision-making processes.
Meeting both the UTME subject combination and O’Level requirements significantly improves a candidate’s chances of admission. Students are strongly advised to verify their results against their preferred universities’ standards for the 2026/2027 academic session.
Top Universities Offering Accounting in Nigeria 2026/2027
Many accredited universities across Nigeria offer Accounting programs for the 2026/2027 academic session. These institutions provide quality training in financial management, auditing, taxation, and corporate reporting to prepare students for the business world.
Top federal universities with reputable Accounting departments include University of Lagos (UNILAG), University of Ibadan (UI), University of Nigeria Nsukka (UNN), and Ahmadu Bello University (ABU Zaria). These schools are highly competitive and attract top-performing candidates from across the country.
State universities also offer excellent Accounting programs with strong academic support and practical exposure. Notable examples include Lagos State University (LASU), Delta State University (DELSU), and Nnamdi Azikiwe University (UNIZIK).
Private universities provide Accounting courses with modern facilities, smaller class sizes, and personalized mentorship. Covenant University, Babcock University, and Afe Babalola University (ABUAD) are among the top private institutions for Accounting in Nigeria.