JAMB Syllabus for Principles of Accounts 2025

The 2025/2026 JAMB syllabus for principles of accounts is now available! Candidates planning to write the JAMB exam and want to take Principles of Accounts as one of their subjects are to read this article carefully and follow the information provided to guide them through the process. The JAMB syllabus for Principles of Accounts tells you exactly what topics to study, how the questions will be asked, and what you should focus on. It helps you prepare and avoid wasting time on topics that won’t be tested.

The JAMB syllabus is like a map from JAMB (Joint Admissions and Matriculation Board) that shows candidates the exact topics, concepts, and skills they need to know for each subject in the UTME. It helps you know what to read, what to expect, and how to prepare for the exam. With the right preparation and understanding of the syllabus, candidates will ensure they pass JAMB and gain admission into the university. Read this article carefully to know more about the JAMB Syllabus for Principles of Accounts for the upcoming UTME examination.

JAMB Syllabus for Principles of Accounts 2025/2026

The JAMB syllabus for Principles of Accounts is designed to assess candidates’ understanding of fundamental accounting concepts and their ability to apply these principles in various financial scenarios. Here are the key topics in the syllabus:

Nature and Significance of Accounting

Development of Accounting: Understand the evolution and branches of accounting.
Objectives of Bookkeeping and Accounting: Learn the purposes and goals of maintaining financial records.
Users and Characteristics of Accounting Information: Identify who uses accounting information and the qualities it should possess.
Principles, Concepts, and Conventions of Accounting: Study the fundamental principles and conventions guiding accounting practices.
Role of Accounting Records and Information: Recognize the importance of accurate accounting records in decision-making.

Principles of Double Entry

Source Documents: Learn about documents like invoices and receipts that initiate accounting entries.
Books of Original Entry: Understand journals and ledgers where transactions are first recorded.
Accounting Equation: Grasp the fundamental equation: Assets = Liabilities + Equity.
Ledger Classifications: Study the classification of accounts in the ledger.
Trial Balance: Learn how to prepare a trial balance to verify the equality of debits and credits.
Types and Correction of Errors: Identify common accounting errors and how to correct them.
Suspense Account: Understand the use of suspense accounts in error correction.

Ethics in Accounting

Objectives: Learn the ethical standards expected in accounting practices.
Qualities of an Accountant: Understand the importance of qualities like integrity, transparency, and accountability in the accounting profession.

Cash Book

Columnar Cash Books: Study single, double, and triple column cash books.
Discounts: Understand trade and cash discounts and their implications.
Petty Cash Book and Imprest System: Learn about managing small cash transactions and the imprest system.

Bank Transactions and Reconciliation Statements

Bank Instruments: Learn about cheques, pay-in slips, and other banking instruments.
E-Banking System: Understand electronic banking and its impact on transactions.
Discrepancies Between Cash Book and Bank Statement: Identify reasons for differences and how to reconcile them.
Bank Reconciliation Statement: Learn how to prepare a bank reconciliation statement to align cash book and bank statement balances.

To succeed in JAMB Principles of Accounts, candidates need to understand what is expected of them. The JAMB syllabus for principles of accounting will give you all the details needed from the basics of bookkeeping to ethics, double-entry, and reconciliation.

Ensure you study the syllabus, use recommended textbooks, and practice with past questions. Keep visiting this page for more updates regarding the JAMB syllabus for principles of accounting and related topics. For more inquiries, visit the comment section.