Every student hoping to be an accountant in the 2026/2027 academic session needs to know the JAMB cut off mark for Accounting. Accounting cut off marks across Nigerian universities span from 140 to 260, and top federal schools set their requirements at the highest end due to stiff competition.
Accounting involves financial reporting, auditing, taxation, bookkeeping, cost analysis, and business finance management. Students learn how organisations record transactions, prepare financial statements, manage budgets, and follow financial regulations.
Graduates secure jobs in banks, audit firms, multinational companies, government agencies, consulting firms, insurance companies, and financial institutions. Some graduates become chartered accountants, financial analysts, tax consultants, or business owners.
Below are the federal, state, and private universities that offer Accounting in Nigeria, along with their expected JAMB cut off marks for 2026/2027 admission.
General JAMB Cut Off Mark for Accounting
JAMB says the minimum cut off for universities is 140. But for Accounting at top schools, you need to aim higher. Here are the marks you should target:
| Institution Category | JAMB Score Range |
|---|---|
| Top Federal Universities (UNILAG, UI, OAU) | 220 to 260 |
| Mid Level Federal Universities (UNN, ABU, UNIBEN) | 190 to 220 |
| Less Competitive Federal Universities | 160 to 190 |
| State Universities | 140 to 180 |
| Private Universities | 140 to 160 |
If your score is below 160, your options will be limited to private universities or less competitive state schools.
Federal Universities Offering Accounting and Their Cut Off Marks
Federal universities offer some of the strongest Accounting programmes in Nigeria. Below are the federal institutions offering Accounting and their cut off marks for 2026.
| University | Cut Off Mark | Post UTME | State |
|---|---|---|---|
| University of Lagos (UNILAG) | 230 to 260 | Yes | Lagos |
| University of Ibadan (UI) | 220 to 240 | Yes | Oyo |
| Obafemi Awolowo University (OAU) | 210 to 230 | Yes | Osun |
| University of Nigeria, Nsukka (UNN) | 200 to 220 | Yes | Enugu |
| Ahmadu Bello University (ABU) | 190 to 210 | Yes | Kaduna |
| University of Benin (UNIBEN) | 190 to 210 | Yes | Edo |
| University of Ilorin (UNILORIN) | 190 to 210 | Yes | Kwara |
| University of Calabar (UNICAL) | 180 to 200 | Yes | Cross River |
| Nnamdi Azikiwe University (UNIZIK) | 180 to 200 | Yes | Anambra |
| University of Port Harcourt (UNIPORT) | 180 to 200 | Yes | Rivers |
| University of Abuja (UNIABUJA) | 170 to 190 | Yes | FCT |
| Bayero University, Kano (BUK) | 170 to 190 | Yes | Kano |
| University of Uyo (UNIUYO) | 160 to 180 | Yes | Akwa Ibom |
| Federal University, Oye Ekiti (FUOYE) | 160 to 180 | Yes | Ekiti |
| Federal University, Lokoja (FULOKOJA) | 150 to 170 | Yes | Kogi |
| Federal University, Kashere (FUKASHERE) | 150 to 170 | Yes | Gombe |
| Federal University, Dutsin Ma (FUDMA) | 140 to 160 | Yes | Katsina |
| Federal University, Lafia (FULAFIA) | 140 to 160 | Yes | Nasarawa |
RELATED ARTICLE:
Approved JAMB Cut Off Marks 2026/2027 for All Nigerian Institutions
State Universities Offering Accounting and Their Cut Off Marks
State universities offer more accessible options for Accounting candidates. Below are the state schools offering Accounting and their cut off marks for 2026.
| University | Cut Off Mark | Post UTME | State |
|---|---|---|---|
| Lagos State University (LASU) | 190 to 210 | Yes | Lagos |
| Delta State University (DELSU) | 170 to 190 | Yes | Delta |
| Rivers State University (RSU) | 160 to 180 | Yes | Rivers |
| Ekiti State University (EKSU) | 150 to 170 | Yes | Ekiti |
| Imo State University (IMSU) | 150 to 170 | Yes | Imo |
| Ambrose Alli University (AAU) | 140 to 160 | Yes | Edo |
| Olabisi Onabanjo University (OOU) | 140 to 160 | Yes | Ogun |
| Osun State University (UNIOSUN) | 140 to 160 | Yes | Osun |
| Kwara State University (KWASU) | 140 to 160 | Yes | Kwara |
| Nasarawa State University, Keffi (NSUK) | 140 to 160 | Yes | Nasarawa |
| Kaduna State University (KASU) | 140 to 160 | Yes | Kaduna |
| Benue State University (BSU) | 140 to 160 | Yes | Benue |
| Ebonyi State University (EBSU) | 140 to 160 | Yes | Ebonyi |
Private Universities Offering Accounting and Their Cut Off Marks
Private universities offer Accounting with lower JAMB cut off marks. The trade off is higher tuition fees.
| University | Cut Off Mark | Post UTME | State |
|---|---|---|---|
| Covenant University, Ota | 180 to 200 | Yes | Ogun |
| Babcock University, Ilishan Remo | 170 to 190 | Yes | Ogun |
| Bowen University, Iwo | 150 to 170 | Yes | Osun |
| Bells University of Technology, Ota | 140 to 160 | Yes | Ogun |
| Caleb University, Lagos | 140 to 160 | Yes | Lagos |
| Redeemer's University (RUN), Ede | 140 to 160 | Yes | Osun |
| Ajayi Crowther University, Oyo | 140 to 160 | Yes | Oyo |
| Lead City University, Ibadan | 140 to 160 | Yes | Oyo |
| Madonna University, Okija | 140 to 160 | Yes | Anambra |
| Veritas University, Abuja | 140 to 160 | Yes | FCT |
| Igbinedion University, Okada | 140 to 160 | Yes | Edo |
Other Requirements to Consider
Your JAMB score alone will not get you into Accounting. You also need the right O Level credits and UTME subjects.
O Level Requirements
You need at least five credits in English Language, Mathematics, Economics, Accounting or Commerce, and any other social science or commercial subject. These credits must come from no more than two exam sittings. WAEC, NECO, or NABTEB results are accepted.
UTME Subject Combination
For JAMB, you must register with English Language, Mathematics, Economics, and any other social science or commercial subject. Picking the wrong combination will disqualify you, no matter how high your score.
Careers in Accounting
Accounting opens doors to many stable, well paying careers.
1. Chartered Accountant
You become a member of a professional body like ICAN, ACCA, or CPA. This is the gold standard for accountants in Nigeria. You can work anywhere.
2. Auditor
You examine company financial records to ensure accuracy and compliance. You work for audit firms or internal audit departments. You catch errors and fraud.
3. Tax Consultant
You advise businesses and individuals on tax matters. You help them file returns, claim deductions, and avoid penalties. Tax laws change constantly. Your expertise is always needed.
4. Financial Accountant
You prepare financial statements for organisations. Profit and loss accounts, balance sheets, cash flow statements. Investors, banks, and regulators rely on your work.
5. Management Accountant
You help businesses make internal decisions. You analyse costs, prepare budgets, and forecast future performance. You work inside the company, not for external auditors.
6. Forensic Accountant
You investigate financial crimes like fraud, embezzlement, and money laundering. You work with law enforcement or private clients. Your findings can send people to jail.
7. Credit Analyst
You assess whether individuals or businesses can repay loans. Banks and microfinance banks hire credit analysts to manage risk.
8. Finance Manager
You oversee the financial health of an organisation. You manage cash flow, investments, and financial reporting. You report to senior management or the board.
9. Lecturer
You teach Accounting at a university or polytechnic. You shape the next generation of accountants.
10. Entrepreneur
You start your own accounting firm. You offer bookkeeping, tax filing, audit support, and financial advisory services to small businesses.
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