The short answer
| Accounting (BSc) | |
|---|---|
| UTME subjects | Use of English, Mathematics, Economics, and one other subject |
| National minimum (universities, 2026/27) | 150 |
| A safe target at a competitive federal university | 240+ |
| O'level | Five credits including English Language, Mathematics and Economics |
The target is our guidance, not an official figure. Departmental cut-offs are set by each institution every year, and many state and private universities admit well below it. Always confirm your combination in the JAMB brochure and on your chosen institution's admission page.
JAMB subject combination for Accounting
Use of English, Mathematics and Economics, plus one more subject. Commerce, Accounting (Principles of Accounts), Government and Geography are the usual choices.
Mathematics is the one arts-leaning candidates try to avoid, and for Accounting it is required almost everywhere. A fully arts combination will not work.
JAMB cut-off mark for Accounting
The minimum JAMB set for universities for the 2026/2027 session is 150. For Accounting that number tells you very little: it only means you are allowed to apply.
Accounting is among the most popular management science courses, and competition at federal universities pushes the departmental cut-off well above the minimum.
Set your own target: take last year's departmental cut-off at the institution you want, add 20 to 30 marks as a buffer, and divide by four. That is your per-subject average to train for. How cut-offs work explains the three different numbers involved.
O'level requirements
Five credits including English Language, Mathematics and Economics, usually at no more than two sittings. Some institutions insist on one sitting for competitive courses. Your O'level is checked separately from your UTME, so a strong JAMB score does not rescue a missing credit.
How to prepare for Accounting in JAMB
- Mathematics decides most Accounting candidates' scores. Start with the topics that keep coming back.
- Economics has lots of recall and a few calculations. Past questions show which ones JAMB favours.
- Commerce or Accounting as the fourth subject is a good choice if you already take it at school. It overlaps with first-year courses.
Questions people ask
What is the JAMB subject combination for Accounting?
Use of English, Mathematics, Economics, and one other subject, commonly Commerce, Accounting, Government or Geography.
What is the JAMB cut-off mark for Accounting?
The national minimum for universities in 2026/27 is 150. Competitive universities need much more. Aim for 240 or above, and check your institution's departmental cut-off.
Can I study Accounting without Mathematics?
At almost every Nigerian university, no. Mathematics is a core requirement for Accounting in both UTME and O'level.
Know how far off 240 you are. Sit a timed UTME mock and get your score out of 400, with the topics costing you most. Mathematics, Economics, Commerce and Accounting are all in the JAMBUDDY question bank. Free for 14 days, inside Telegram. Open @jamb_buddy_bot.