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A syllabus (/ˈsɪləbəs/; plural syllabuses or syllabi) or specification is a document that communicates information about a specific academic course or class and defines expectations and responsibilities. It is generally an overview or summary of the curriculum. A syllabus may be set out by an examination board or prepared by the tutor or instructor who teaches or controls the course. In the case of jamb principles of account   syllabus, it is an official document containing outlines of relevant topic as mark out by Jamb (link) to aid student preparation for the unified tertiary matriculation examination simply known as UTME.


Easy Combat: Jamb principles of account contains RELEVANT AND HOT TOPICS to help you combat conundrum question you will found on your system in the Exam Hall, and believe me sincerely jamb examiners are very technical, logical and … when it comes to setting question.

Familiarizing yourself with the jamb principles of account syllabus is a sure bet to scoring high in jamb.

Study the syllabus thoroughly gives you the confidence that you are studying the right thing the right way at the very right time.

HOW TO GET THE MOST OUT OF THIS COURSE.                                                             

1.      Read from cover to cover, from topic to topic

2.     Create a study schedule.

3.      Attend jamb tutorials.

4.     Brainstorm with friends

5.     Have a positive mentality that you will come out in flying colours


The aim of the Unified Tertiary Matriculation Examination syllabus in principles of account   is to prepare aspirant of various higher institution in Nigeria whether university, polytechnics, monotechnics & colleges of education for the Board’s examination. It is designed to test their achievement of the course objectives,

Which are to:

1. Stimulate and sustain their interest in Principles of Accounts;

2. Use the basic knowledge of and practical skills in Accounting;

3. Apply the knowledge and interpretation of accounting information to decision making;

4. Determine the relevance of accounting information to business and governments;

5. Use information and communication technology for present and future challenges.

6. Use current accounting principles in financial reporting.


 1. Nature and Significance of Accounting

a. Development of accounting (including branches of accounting);

b. Objectives of bookkeeping and accounting;

c. Users and characteristics of Accounting information;

d. Principles, concepts and conventions of accounting (nature, significance and application);

e. Role of accounting records and information.

2. Principles of Double Entry

a. Functions of source documents

b. Books of original entry

c. Accounting equation

d. The ledger and its classifications

e. Trial balance

f. Types and treatment of errors and uses of suspense account

3. Ethics in Accounting

a. Objectives

b. Qualities of an Accountant

4. Cashbook

a. Columnar cashbooks

b. Discounts

c. Petty cashbook and the imprest system

5. Bank Transactions and Reconciliation Statements

a. Instrument of bank transactions

b. e-banking system

c. Causes of discrepancies between cashbook and bank statement

d. Bank reconciliation statement

6. The Final Accounts of a Sole Trader

a. Income statement (Trading and profit and loss account)

b. Statement of financial position (Balance sheet)

c. Adjustments:

i. Provision for bad and doubtful debt

ii. Provision for discounts

iii. Provision for depreciation using straightline and reducing balance methods

iv. Accruals and prepayments

7. Stock Valuation

a. Methods of cost determination using FIFO, LIFO and simple average

b. The advantages and disadvantages of the methods

 c. The importance of stock valuation

8. Control Accounts and Self-balancing Ledgers

a. Importance of control accounts

b. Purchases ledger control account

c. Sales ledger control account

9. Incomplete Records and Single Entry

a. Conversion of single entry to double entry

b. Determination of missing figures

c. Preparation of final accounts from incomplete records

10. Manufacturing Accounts

a. Cost classification

b. Cost apportionment

c. Preparation of manufacturing account

11. Accounts of Not-For-Profit-Making Organizations.

a. Objectives of Not-For-Profit-Making organizations

b. Receipts and payments account

c. Income and expenditure account

d. Statement of financial position (Balance sheet)

12. Departmental Accounts

a. Objectives

b. Apportionment of expenses

c. Departmental trading and profit and loss account

13. Branch Accounts

a. Objectives

b. Branch accounts in the head office books

c. Head office account

d. Reconciliation of branch and head office books

14. Joint Venture Accounts

a. Objectives

b. Personal accounts of venturers

c. Memorandum Joint venture accounts

15. Partnership Accounts

a. Formation of partnership

b. Profit and loss account

c. Appropriation account

d. Partners current and capital accounts

e. Treatment of goodwill

f. Admission/retirement of a partner

g. Dissolution of partnership

h. Conversion of a partnership to a company

16. Introduction to Company Accounts

a. Formation and classification of companies

b. Issue of shares and debentures

c. Final accounts of companies

d. Interpretation of accounts using ratios.

e. Distinction between capital and revenue reserves

17. Public Sector Accounting

a. Comparison of cash and accrual basis of accounting

b. Sources of government revenue

c. Capital and recurrent expenditure

d. Consolidated revenue fund

e. Statement of assets and liabilities

f. Responsibilities and powers of:

i. The Accountant General

ii. The Auditor General

iii. The Minister of Finance

iv. The Treasurer of local government

g. Instruments of financial regulation

18. Information Technology in Accounting

a. Manual and computerized accounting processing system

b. Processes involved in data processing

c. Computer hardware and software

d. Advantages and disadvantages of manual and computerized accounting processing system.


Abdullahi D. Z. (2014). Modern Financial Accounting, Husab Global Press Concept Ltd.

Adeifa O. Ajileye, J. O and Oluwasanna, R. O (2001). Get your Financial Accounting Right. Book One: Oyo: Tenlad Press International.

Ajileye, J. O. and Adetifa O. (2001). Get your Financial Accounting Right, Book Two: Lagos: De Hadey Printing Services.

Akinduko, A. O (2001). Basic Accounting: Akure: Spetins.

Awoyemi, E. O. (1989). A guide to Government Accounting and Internal Audit, Ibadan: Onibonoje Press

Dodge, R. (2002). Foundation of Business Accounting, (Second Edition), Bershire: Chapman and Hall.

Ekwere, A. B. (1997). Contemporary Accounting, Abuja: Aflon Finance (Control and Management) Act 1959

Ekwue K. C. (2010). Principles of Accounts, Book 1 & 2, Onitsha: Adson Publishing Company,

Femi L. (2013). Simplified and Amplified Financial Accounting.

Frankwood and Alan S. (2002). Frankwood’s Business Accounting, Prentice Hall International Edition.

Hassan M. M. (2001). Government Accounting, Lagos: Malthouse Press Limited.

Igben, R. O. (2004). Financial Accounting Made Simple (Vol. I) Lagos: Roi Publishers.

Longe, O. A. and Kazeem, R. A (2006). Essential Financial Accounting for Senior Secondary Schools: Lagos: Tonad Publishers Limited.

Millichamp, A. H. (1989). Foundation Accounting: An Introduction manual for Accounting Students, London: DP Publications

Okwoli, A. A. (1995). Financial Accounting, Zaria: Tamaza Publishers.

Oshisami, K. (1997). Government Accounting and Financial Control: Ibadan: Spectrum.



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