The Joint Admissions and Matriculation Board (JAMB) is responsible for conducting Nigeria’s Unified Tertiary Matriculation Examination (UTME), which is a gateway for students seeking admission into tertiary institutions. As the exam date approaches, candidates actively look for effective preparation tools. One of the most essential resources for success is the JAMB syllabus for the respective subjects. This article provides a comprehensive overview of the JAMB syllabus for Principles of Accounting for the 2025/2026 academic session, helping candidates plan their studies efficiently.
Importance of the JAMB Syllabus for Principles of Accounting
y stress. The syllabus is divided into four key sections, which highlight major areas of focus:
- Basic Accounting Concepts and Principles
- Financial Statements and Analysis
- Cost Accounting and Budgeting
- Auditing and Assurance
JAMB Syllabus Breakdown for Principles of Accounting (2025/2026)
Below is a detailed breakdown of the syllabus content:
1. Nature and Significance of Bookkeeping and Accounting
- Definition and objectives of accounting
- Differences between bookkeeping and accounting
- Users of accounting information
2. Principles of Double Entry
- Understanding debit and credit entries
- Balancing accounts
- Accounting equation and its application
3. Ethics in Accounting
- Professional ethics and standards
- Importance of transparency in accounting
- Avoiding fraud and manipulation
4. Cash Book and Bank Transactions
- Types of cash books (single, double, and three-column cash books)
- Handling petty cash
- Bank reconciliation statements
5. Final Accounts of a Sole Trader
- Preparation of trading, profit and loss accounts
- Balance sheet preparation
- Adjustments for accruals, prepayments, and depreciation
6. Stock Valuation
- Methods of stock valuation: FIFO, LIFO, and Weighted Average
- Impact on financial statements
7. Control Accounts and Self-Balancing Ledgers
- Uses of control accounts
- Reconciling accounts
8. Incomplete Records and Single Entry
- Methods of determining profit
- Conversion to double-entry system
9. Manufacturing Accounts
- Concepts of prime cost and overheads
- Preparing manufacturing accounts
10. Accounts of Not-For-Profit Organizations
- Receipts and payments accounts
- Income and expenditure accounts
- Balance sheet preparation
11. Departmental Accounts
- Allocation and apportionment of expenses
- Preparation of departmental profit and loss accounts
12. Branch Accounts
- Home office and branch accounts
- Preparation of branch accounts
13. Partnership Accounts
- Admission, retirement, and death of a partner
- Profit-sharing ratios
- Dissolution of a partnership
14. Public Sector Accounting
- Features of public sector accounting
- Differences between public and private sector accounting
15. Information Technology in Accounting
- Role of computers in accounting
- Basics of accounting software
- Cybersecurity in financial data
Download the JAMB Syllabus for Principles of Accounting (PDF)
To make preparation seamless, the complete syllabus is available in PDF format for download. Accessing the document will provide a structured guide to your study plan.
Download the JAMB Syllabus for Principles of Accounting 2025/2026 PDF
Exam Format for Principles of Accounting
The JAMB examination for Principles of Accounting includes objective and theory questions. The objective sectiontests basic knowledge of accounting principles, while the theory section evaluates analytical skills, such as the ability to interpret financial statements and solve cost accounting problems. Familiarizing yourself with the format can greatly enhance your confidence during the exam.
Study Tips
for the JAMB Examination
- Understand the Syllabus: Use the syllabus as your primary guide. Focus on the key topics outlined above.
- Consult Recommended Textbooks: Study reliable textbooks that align with the syllabus.
- Practice Past Questions: Regular practice with past questions can help identify patterns and improve time management.
- Seek Guidance: Engage your accounting teacher or mentor for clarity on complex topics.
- Create a Study Plan: Allocate sufficient time for each topic and stick to your schedule.
- Leverage Online Resources: Utilize online tutorials, videos, and forums for additional support.
Final Thoughts
Preparing for the JAMB examination can seem challenging, but having access to the right resources simplifies the process. The JAMB syllabus for Principles of Accounting serves as a reliable guide, helping you concentrate on critical topics and effectively plan your study sessions. Download the syllabus today, stay updated on any changes, and approach your preparation with confidence.
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