How To Download Updated JAMB Principle Of Accounts Syllabus 2026/2027

How to Download Updated JAMB principle of accounts Syllabus:- If you’re preparing for the JAMB UTME in 2026/2027 and principles of accounts is one of your subjects, then the JAMB principle of accounts syllabus is your key resource for focused study. Understanding and using the syllabus effectively will ensure that you cover all the relevant topics and are fully prepared for your exam.

In this post, we’ll cover everything you need to know about the updated JAMB principle of accounts syllabus, how to download it, recommended textbooks, tips for studying, and some frequently asked questions.

Table of Contents

How to Download Updated JAMB principle of accounts Syllabus For Free

To download JAMB principle of accounting syllabus for free simply click the blue button below.

Download Principles-of-Accounts Syllabus Here

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Updated JAMB Principle of accounts Syllabus 2026/2027

Below are the updated JAMB syllabus/ topics to read for the 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) Advertisements 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; Advertisements 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 Advertisements c. Accounting equation d. Ledger and its classifications e. Trial balance f. Types and correction of errors Advertisements 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; Advertisements 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 Advertisements 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 Advertisements 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; Advertisements 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 Statementsa. Instrument of bank transactions Advertisements 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; Advertisements 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.

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)

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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;

Advertisements

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

Advertisements

c. Accounting equation

d. Ledger and its classifications

e. Trial balance

f. Types and correction of errors

Advertisements

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;

Advertisements

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

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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

Advertisements

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;

Advertisements

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
Statementsa. Instrument of bank transactions

Advertisements

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;

Advertisements

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.

Recommended Textbooks for JAMB principle of accounts 2026/2027

Here are some recommended textbooks that can help you prepare effectively for JAMB principle of accounts:

Modern Financial Accounting, by Abdullahi D. Z.
Financial Accounting Right. Book One, by Adeifa O., Ajileye, J. O. and Oluwasanna, R. O.
Financial Accounting Right, Book Two, by Ajileye, J. O. and Adetifa O.
Basic Accounting, by Akinduko, A. O.
A Guide to Government Accounting and Internal Audit, by Awoyemi, E. O.
Foundation of Business Accounting (Second Edition), by Dodge, R.
Contemporary Accounting, by Ekwere, A. B.
Principles of Accounts, Book 1 & 2, by Ekwue K. C.
Simplified Financial Accounting by O.A. Longe

These textbooks cover the main concepts and topics in the syllabus and are recommended for comprehensive learning.

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Frequently Asked Questions (FAQs) on JAMB principle of accounts Syllabus 2026/2027

Is the JAMB Principle of accounts syllabus for 2026/2027 out?

Yes, the JAMB principle of accounts syllabus for 2026/2027 is officially available for download on the JAMB website.

How many questions come from principle of accounts in JAMB?

In the JAMB UTME, principle of accounts typically has 40 multiple-choice questions.

What are the most repeated topics in JAMB principle of accounts?

The most frequently tested topics are Introduction to Accounting, Bookkeeping, Bank Reconciliation, Trial Balance and Error Correction, Final Accounts, Partnership and Company Accounts, Public Sector Accounting

Can I pass principle of accounts without studying directly from the syllabus?

While it’s possible, studying directly from the syllabus ensures you cover all the necessary topics and avoid missing any critical areas.

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Is principle of accounts hard in JAMB?

Princple of accounts can be challenging, but with consistent study and practice, it’s definitely manageable. Understanding key concepts and applying them to real-life scenarios will make it easier.

Conclusion

The JAMB Principle of accounts syllabus for 2026/2027 is your ultimate guide to success in the UTME. By downloading the syllabus, following the recommended textbooks, and practicing regularly, you’ll set yourself up for success. Start preparing early, stay focused, and make sure you cover every topic in the syllabus. By doing so, you’ll increase your chances of performing excellently in the exam.