JAMB SYLLABUS FOR PRINCIPLES OF ACCOUNT 2026/2027. Sometimes, preparing for JAMB examinations is no different from carrying a glass of water full to the brim in your hand while walking through a rough road.
One wrong move and it pours away or the glass falls down and shatters, then everything is spilled away. Well, the good thing is, studying for JAMB does not have to be that delicate.
This article will guide you through everything you need to know about JAMB Syllabus for Principles of Account otherwise known as “Financial Accounting” or simply “Accounting”.
What Is The JAMB Syllabus for Principles of Accounts?
JAMB syllabus functions exactly the same way a road map functions. A map does not literarily carry you everywhere in the world, but it guides you where you need to go if properly used. The JAMB Principles of Accounts syllabus is a guide that tells you the exact topics JAMB will set questions from, the sub-topics under each major topic, what you are expected to understand, and the skills you should develop before writing UTME.
Students who use the syllabus as their guide score higher because it completely removes guesswork and the uncertainty of what topic(s) to expect.
Why The JAMB Syllabus for Principles of Accounts Is Important
The JAMB syllabus for accounting is so important because, JAMB will never ask anything outside the syllabus. This makes the syllabus a powerful weapon for every candidate. It helps you target your reading, predict questions, save time and reduce examination fear because there is a certain level of confidence that one develops after his/her study through the syllabus.
Is It Compulsory to Use the JAMB Syllabus for Principles of Accounts?
The truth is, no one will arrest you or stop you from writing the exam if you did not study with the syllabus. However, practically speaking, if you genuinely want a high score, using the syllabus is compulsory.
General Objectives of the JAMB Syllabus for Principles of Accounts
- After studying the syllabus, you are expected to be able to:
- Understand fundamental accounting principles
- Apply double entry properly
- Prepare and interpret financial statements
- Understand business transactions and recording processes
- Solve practical accounting problems
- Analyze accounting data
- Understand public sector financial systems
- Make basic financial judgments
Full JAMB Syllabus For Principles Of Accounts 2026/2027
| TOPICS/CONTENTS/NOTES | OBJECTIVES |
|---|---|
| 1. Nature and Significance of Book keeping and Accounting a. Development of Accounting (including branches of accounting) b. Objectives of Book Keeping 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 | Candidates should be able to: i. differentiate between Book Keeping and Accounting; ii. understand the historical background of Book Keeping and Accounting; iii. apply the right principles, concepts and conventions to solving Accounting problems; iv. understand the role of Accounting information in decision making; v. identify the types/branches of Accounting such as Cost Accounting, Management Accounting, Auditing, Financial Accounting, Forensic Accounting, Social and Environmental Accounting, Government Accounting and Taxation; and |
| 2. Principles of Double Entry a. Source documents b. Books of original entry c. Accounting equation d. Ledger and its classifications e. Trial balance f. Types and correction of errors g. Suspense Account | Candidates should be able to: i. identify various source documents and their uses; ii. relate source documents to the various books of original entry; iii. determine the effect of changes in elements of Accounting equation; iv. understand the role of double entry principles in treating financial transactions; v. extract a trial balance from ledger accounts; vi. identify various types of errors and their corrections; and vii. correct errors using suspense account |
| 3. Ethics in Accounting a. Objectives b. Qualities of an Accountant | Candidates should be able to: i. understand the ethics required in preparing and presenting Accounting information; ii. understand qualities of an Accountant such as honesty, integrity, transparency, accountability and fairness; |
| 4. Cash Book a. Columnar Cash Books: i. single column ii. double column iii. three column b. Discounts c. Petty Cash Book and imprest system | Candidates should be able to: i. determine the cash float; ii. differentiate between two and three columnar cash books and how transactions are recorded in them; iii. differentiate between trade and cash discounts; iv. examine the effects of trade and cash discounts in the books of accounts; and v. identify various petty cash expenses. |
| 5. Bank Transactions and Reconciliation Statements a. Instrument of bank transactions b. e-banking system c. Causes of discrepancies between cash book and bank statement d. Bank reconciliation statement | Candidates should be able to: i. identify various instruments of bank transactions such as cheques, pay-in-slips, credit cards, debit cards, internet banking and their uses; ii. assess the impact of automated credit system, credit transfers, interbank transfers and direct debit on cash balances; iii. identify factors that cause discrepancies between cash book balance and bank statement; and iv. determine adjusted cash book balance. |
How To Access and Download the JAMB Syllabus for Principles of Accounts
- Visit the Official JAMB portal
- Go to the Syllabus Section
- Choose the Syllabus Option and click “Download Syllabus”.
- Select “Principles of Accounts” or in general, scroll to find any subject.
- Click it to download it in PDF format
- You can also click on the Download button below too.
The Most Appropriate Way to Use the JAMB Syllabus for Principles of Accounts for Study
Most students are guilty of downloading the syllabus and never to open it after then. Don’t be that student. Do the following;
- Familiarize yourself with the content of each topic by reading them all from start to finish.
- When studying, mix theory with practice. You cannot learn accounting by reading alone.
- Solve past questions per topic. This is the secret to understanding how JAMB thinks.
- Keep a “corrections notebook” when answering past questions.
- Keep notes of your mistakes. When you miss a question especially when answering past questions, note down the correction.
Mistakes to Avoid When Studying for JAMB Principles of Accounts in 2026
- Avoid reading randomly. Ensure to follow the syllabus order.
- Avoid ignoring solved examples because accounting questions repeat patterns.
- Do not memorize what is meant to be understood. Especially for topics like adjustments and depreciation.
- Avoid skipping Public Sector Accounting. JAMB LOVES this topic.
- Avoid fearing mathematics in accounting. Accounting math is quite simple and straight forward.
- Avoid relying solely on textbooks. Use YouTube and other online resources for difficult topics.
- Avoid using fire brigade approach to your reading. Take your time and break your reading into sections, bit by bit.
- Avoid wasting time on difficult questions during the exam. It will be to your best benefit to start with simpler questions.
Conclusion
Whether you are aiming to study accounting, banking, finance, business admin, or economics, this syllabus serves as your foundational roadmap. You can score high in Principles of Accounts in JAMB 2026/2027, and it does not have to be tedious. Use the syllabus as a road map with the right textbooks. Practice consistently, and seek to understand the patterns JAMB uses.
Study smart and walk into the exam hall like someone who already knows that victory is guaranteed.