JAMB Subject Combination for Accounting 2025/2026

Are You Thinking of Studying Accounting in Nigeria? Here’s What You Need to Know About JAMB Subject Combination for Accounting and Admission Requirements

If you’re planning to study Accounting at a Nigerian university, you’re making a smart choice. Accounting is one of the most sought-after courses in the country because every business, whether big or small, needs professionals who can manage finances and maintain accurate records.

But before that, there’s one major thing you need to get right from the start for your application process to go smoothly. This is your JAMB subject combination. Picking the wrong subjects can cost you your admission, even if you score high in the exam. In this guide, we’ll walk you through everything you need to know, including:

The correct JAMB subject combination for Accounting
O’Level and Direct Entry requirements
A list of universities in Nigeria that offer Accounting
Helpful tips to boost your chances of admission

Why is it important to choose the right subject combination for Accounting

It is very important to choose the right subject combination because universities use this to screen applicants. If your JAMB subjects aren’t the standard requirement for studying accounting in Nigeria or the institution you chose, you will be disqualified, even if you have excellent scores in the JAMB exams. So, make sure you’re properly guided before you register.

JAMB Subject Combination for Accounting

Below is the JAMB subject combination for Accounting

To study Accounting using JAMB UTME, you’ll need the following subjects:

English Language (compulsory for all courses)
Mathematics
Economics
One other subject from: Commerce, Government, Geography, Principles of Accounting, or Statistics

O’Level Requirements for Accounting

To be eligible for admission into any university in Nigeria to study Accounting, you must have at least five credit passes in your WAEC, NECO, or an equivalent exam. However, the exact subject requirements can vary slightly based on the faculty your chosen school places Accounting under.

If the course falls under the Faculty of Administration, you’ll need credit passes in:

English Language
Mathematics
Economics
Any two of the following: Principles of Accounting, Commerce, Office Practice, or Secretarial Duties

If the course is under the Faculty of Social or Management Sciences, you’ll need credit passes in:
English Language

Mathematics
Economics
Any two relevant subjects, such as Government, Commerce, or other Social Science-related subjects

Direct Entry Requirement for Accounting

If you’re applying through Direct Entry (DE), here’s what you should have:

Two (2) A-Level passes in any of the following subjects:

Economics
Accounting
Business Management
Government
Geography

Plus one additional relevant Social Science subject.

Keep in mind that each university may have slightly different subject requirements, so it’s always a good idea to check the official admission guidelines or JAMB brochure of your preferred school before applying.

Universities Offering Accounting

Federal Universities Offering Accounting

Ahmadu Bello University, Zaria
University of Gusau (FUGUS)
Federal University of Agriculture, Makurdi (FUAM)
Federal University of Agriculture, Abeokuta (FUNAAB)
Federal University, Ndufu-Alike, Ebonyi State (FUNAI)
Federal University, Dutsin-Ma (FUDMA)
Federal University, Kashere (FUKASHERE)
Federal University, Wukari (FUWUKARI)
Federal University, Birnin Kebbi (FUBK)
Federal University, Lafia (FULAFIA)
Federal University, Oye-Ekiti (FUOYE)
Federal University, Gusau (FUGUS)
Federal University of Agriculture, Makurdi (FUAM)
Federal University of Agriculture, Abeokuta (FUNAAB)
Federal University, Ndufu-Alike, Ebonyi State (FUNAI)
Federal University, Dutsin-Ma (FUDMA)
Federal University, Kashere (FUKASHERE)
Federal University, Wukari (FUWUKARI)
University of Lagos (UNILAG)
University of Benin (UNIBEN)
University of Ibadan (UI)
University of Nigeria, Nsukka (UNN)
University of Uyo (UNIUYO)
University of Port Harcourt (UNIPORT)
University of Jos (UNIJOS)
University of Maiduguri (UNIMAID)
University of Calabar (UNICAL)
University of Abuja (UNIABUJA)
University of Lafia (FULAFIA)
University of Oye-Ekiti (FUOYE)

State Universities Offering Accounting

Abia State University, Uturu (ABSU)
Adekunle Ajasin University, Akungba-Akoko (AAUA)
Adamawa State University, Mubi (ADSU)
Anambra State University, Uli (ANSU)
Bauchi State University, Gadau (BASU)
Benue State University, Makurdi (BSU)
Chukwuemeka Odumegwu Ojukwu University, Uli (COOU)
Cross River University of Technology, Calabar (CRUTECH)
Ebonyi State University, Abakaliki (EBSU)
Ekiti State University, Ado-Ekiti (EKSU)
Imo State University, Owerri (IMSU)
Kaduna State University, Kaduna (KASU)
Kogi State University, Anyigba (KSU)
Lagos State University, Ojo (LASU)
Plateau State University, Bokkos (PLASU)
Rivers State University, Port Harcourt (RSU)
Taraba State University, Jalingo (TSU)
University of Osun, Osogbo (UNIOSUN)
Yobe State University, Damaturu (YSU)

Private Universities Offering Accounting

Admiralty University of Nigeria, Ibusa, Delta State (ADUN)
American University of Nigeria, Yola (AUN)
Babcock University, Ilishan-Remo (BU)
Evangel University, Akaeze, Ebonyi State (EVANGEL)
Bowen University, Iwo (BU)
Covenant University, Ota (CU)
Caritas University, Amorji-Nike, Enugu (CARITAS)
Elizade University, Ilara-Mokin, Ondo State (ELIZADE)
Igbinedion University, Okada (IGBINEDION)
Kwararafa University, Wukari (KWARARAFA)
Madonna University, Okija (MADONNA)
McPherson University, Seriki Sotayo, Ogun State (MCU)
Nile University of Nigeria, Abuja (NILE)
Samuel Adegboyega University, Ogwa, Edo State (SAU)
Western Delta University, Oghara (WESTERN-DEL)
Wellspring University, Benin City (WELLSPRING)

That’s all. For more information on Accounting, kindly refer to the JAMB Brochure. Feel free to ask any questions in the comment section.