Course Title: ACCOUNTING

Course Description

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Subject Combination for JAMB

Here are the courses to combine when filling this course for JAMB UTME

Mathematics, Economics and any other Social Science subject

Course Cut of Point

180 is the minimum cut off point for ACCOUNTING as specified by JAMB.

Also, the required cut-of-points for this course (ACCOUNTING) depends on the school you are applying for, basically many schools have a different minimum cut of marks for accepting students in this area, which may be higher or even lower than JAMB recommend. Also, it is important to note that your O'level result (WAEC, NECO, GCE etc) is a primary criteria for screening, continue reading to know the required subjects you must have on your O'Level result


Five (5) SSC credit passes including English Language, Mathematics, Economics, and two (2) other relevant subjects.

ACCOUNTING Requirements Direct Entry

Two (2)'A' Level passes including Economics.

Schools offering ACCOUNTING

School Cut-of-points
A.D. Rufa’I College for Legal and Islamic Studies,
Adekunle Ajasin University,
Bayaro University Kano
University of Benin
University of Calabar (UNICAL).
Federal University, Dutse, Jigawa State
Federal University, Gashua, Yobe State
Federal University, Gusau, Zamfara State
Federal University, Birnin-Kebbi, Kebbi State
Federal University, Lafia
University of Ilorin
Nigerian Defence Academy Kaduna, Kaduna State
Nigerian Police Academy
Federal University of Agriculture, Makurdi
Kaduna State University
Kogi State University
Umaru Musa Yaradua University
Kwara State University
Lagos State University
Ibrahim Badamasi Babangida University
Nasarawa State University
Niger Delta University
Olabisi Onabanjo University
Plateau State University
Osun State University
Chukwuemeka Odumegwu Ojukwu University
Taraba State University
Yobe State University
Enugu State University of Science and Technology
Rivers State University of Science and Technology
Afe Babalola University
Achievers University
Anchor University
Augustine University
Al- Hikmah University
Adeleke University
American University
Ajayi Crowther University
Arthur Jarvis University
Babcock University, Ilishan-Remo
Baze University
Bells University of Technology
Bingham University
Benson Idahosa University
Bowen University
Caleb University
Carits University
Christopher University
Clifford University
Crawford University of Apostolic Faith Mission
Chrisland University
Crescent University
Coal City University
Covenant University, Canaan Land
Crown Hill University,
Dominican University
Edwin Clark University
Elizade University
Eastern Palm University
Evangel University
Fountain University
Godfrey Okoye University
Adamawa State University
Air Force Institution of Technology
Alex Ekwueme Federal University Ndufu Alike Ikwo
Ambrose Alli University
Admiralty University of Nigeria
Hallmark university ijebu Itele Ogun state
Akwa Ibom State University
Igbinedion university Okada,Benin city Edo state
Hezekiah University ,Umudi Imo state
Joseph Ago Balabalo University
Koladaisi University,Ibadan Oyo state
Kings university
Kwararafa University wukari,taraba state
Landmark university
Leadcity university Ibadan Oyo state
Madonna university
Michael and Cecilia Ibru university
Mountain top University
Bauchi State University
Benue State University
Delta State University, Abraka
Ebonyi State University
Ekiti State University, Ado Ekiti
Gombe State University
Imo State University
Mcpherson University
Nile University of Nigeria
Novena University
Obong University
Oduduwa University
Pan-Atlantic University
Paul University
Precious Cornerstone University
Redeemer's University
Renaissance University
Ritman University
Salem University
Skyline University Nigeria
Southwestern University, Nigeria
Spiritan University, Nneochi
Summit University Offa
Tansian University
University of Mkar
Veritas University
Wellspring University
Wesley University of Science and Technology
Yusuf Maitama Sule University Kano
Auchi Polytechnic, Auchi

ACCT Special Consideration

(i) AAU accepts

a. BSc, BA or HND in other programme

b. ND upper credit in Accounting.

c. Foundation of ICAN


a. For Accounting acceptsat least three (3) ‘A’ level passes (not less than grade ’C’ (12 Points) including Accounting and at least one of Mathematics, Business Management, Economics, Statistics, Geography and Government.

b. UNILORIN Diploma in Accounting and Data Processing with Upper Credit pass.

c. HND with minimum of Lower Credit pass.

d. ND in Accountancy with Upper Credit or ND with Lower Credit with ICAN (ATS)

e. ICAN (ACA).

f. For Business Administration acceptsNDupper credit in Business Studies/Business Management.

g. For Finance requires'A' Level passes not less than grade ‘C’ including Accounting and one(1) of Mathematics, Business Management, Economics, Statistics, Geography and Government, at least twelve (12) Points. Accepts ND upper credit in Banking and Finance in addition to meeting the UTME requirements.

(iii) BINGHAM, AJAYI and AAU require 'A' Level pass in Accounts, accept ND in Accounting, Banking and Finance or Business Management. For Business Administration, AJAYI accepts 'A' Level or equivalents in Economics and one(1) of Business Management, Accounting, Statistics, Mathematics, Geography and Government plus 'O' Levelcredit passes in English Language and Mathematics

(iv) CUAB requires

(a) two (2) 'A' Level passes to include Mathematics and either Economics or Account.

(b) IJMB at acceptable grades.

(c) NCE credit, ND lower credit, and approved equivalent of may be admitted to the appropriate level.

(v) JOS accepts

a. two (2) Principal and one(1) subsidiary passes in any of the following subjects: Principles of Accounts, Marketing, Finance, Economics, Government and Commerce. In addition to the IJMB/'A' Level, candidates should have credit passes in three (3) UTME subjects as per 'O' Level requirements other than the ones obtained at IJMB/'A' Level.

b. i. Candidates must have completed from a recognised institution with a minimum of lower credit in any of the following programmes of studies: Business Administration, Accounting, Accounting/Auditing, banking, Finance, Marketing, Purchasing and Supply, Actuarial Science/Insurance, Secretarial Administration, Office Management, Psychology, Public Business Studies, Administration, Catering and Hotel Management and Statistics, Financial Studies.

ii. In addition,HND candidates must have a minimum of five (5) credit passes in 'O' Level subjects as inUTME requirements.

c. In addition to 'O' Level requirements as in A above, candidates must have a merit in any of the following: Business Education, Mathematics/Economics, Geography/Economics, Secretarial Studies, Financial Studies.

d. In addition to the UTME requirement, candidates must pass any of the following professional courses. I.C.A.N, CI.B., A.C.I.S., A.C.C.A., N.I.M. and C.M.A. Institute of Certified Public Accounting of Nigeria.

(vi) LASU accepts

a. ND/HND not admissible for Direct Entry.

b. For Public Administration two (2) 'A' Level passes chosen from Economics, Accounts, Business Management, Government, Geography and Statistics.

c. For Marketing and Business Administration two (2) 'A' Level passes chosen from Accounts, Business Management, Government, Geography, Business Methods and Economics.

d. For Accounting two (2) 'A' Level passes chosen from Economics, Accounts, Business Management, Government and Mathematics.

e. For Insurance two (2) 'A' Level passes chosen from Economics, Accounts, Business Management, Government, Geography and Statistics.

(vii) UNN accepts for three (3) year programme Direct Entry candidates to possess any of the following qualifications:

a. Two (2) 'A' Level passes or its equivalent in any of the following subjects: Government, History, Economics, Business Management, Accounting and Geography plus the UTME requirements.

b. ND from recognised institutions in Law, Secretarial studies or its equivalent plus the UTME requirements.

c. HNDlower credit of recognised institutions plus the UTME requirements.

(viii) BIU requires in addition to the 'O' Level requirements specified, a minimum of two (2) relevant subjects passed at 'A' Level or NCE three (3) merits or NDcredit in relevant programme.

(ix) BOWEN accepts two (2) 'A' Level passes which must include Economics, IJMB/NCE/ND or approved equivalent in relevant subject(s).

(x) UNIOSUN accepts

a. For Accounting:

'A' Level passes in Economics and any one(1) of the following subjects: Geography, Government and Accounting in addition to the UTME requirements. ND lower credit and approved equivalent in relevant programmesmay be considered. ICAN ATS Final level and Foundation pass of recognised professional bodies i.e. ICAN, ACCA (London), CIMA (UK), CIBN, CITN and other members of IFAC may be considered.

b. For Business Administration:

'A' Level passes in two (2) of the following subjects: Economics, Geography, Business Studies, Government, Accounting and Book-Keeping, in addition to the UTME requirements. ND lower credit and approved equivalents in relevant programmes may be considered.

(xi) CALABAR accepts

a. For Accounting:

(i). CALABAR DBA, ND upper credit in relevant programmes; HND lower credit in relevant programme

(ii). does not accept IJMB or 'A' Level paper or NCE for Direct Entry.

b. For Marketing:

(i) Two (2) 'A' Level passes chosen from Economics or Mathematics, Government and Geography. ND in Business Administration.

(ii) Does not accept IJMB and NCE

c. For Business Management:

(i) ND credit in any Management programme including Accounting, Banking and Finance, Business Management, Marketing and Computer science.

(ii) 'A' Levelpasses in any three (3) of Accounting, Business Management, Economic and Mathematics plus 'O' Level credit passes in English Language, Mathematics, Commerce or Economics.

(xii) BENIN accepts

a. For Insurance and Actuarial Science:

i. Applicant should possess five (5) 'O' Level credit passes or equivalent, two (2) of which shall be at the 'A' Level or 'O' Level credit passes at least three (3) of which shall be at the 'A' Level provided that subjects are not counted at both levels of the examination. Credit passes at the 'O' Level must include English Language and Mathematics.

ii. ND upper credit in relevant programme in addition to five (5) 'O' Level credit passes.

iii. HND lower credit in relevant programmes in addition to five (5) 'O' Level credit passes.

iii. Final Certificate of relevant Professional Bodies in addition to five (5) 'O' Level credit passes.

b. For Marketing:


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