Candidates planning to study Accounting at a Nigerian university must know the correct JAMB/DE Subject Combination for Accounting. Meeting the required UTME or Direct Entry subjects is just as important as scoring high in JAMB, since an incorrect combination can affect admission eligibility even with a strong score.

Accounting is a highly sought after course within the Management Sciences that equips students with the knowledge and practical skills needed for careers in financial reporting, auditing, taxation, banking, investment, and business management.

Because the programme involves numerical analysis, financial decision making, and problem-solving, candidates are expected to meet the approved JAMB and Direct Entry subject requirements before applying.

JAMB Subject Combination for Accounting

If you want to study Accounting through UTME, register the following four subjects:

Some universities may also accept another Social Science subject in place of Commerce, but Mathematics and Economics remain compulsory.

O'Level Requirements for Accounting

Candidates must obtain at least five credit passes in WAEC, NECO, or NABTEB. The required subjects include:

  • English Language
  • Mathematics
  • Economics
  • Two other relevant subjects such as Commerce, Government, Financial Accounting, Geography, or Civic Education

Many universities accept results from two sittings, although using one sitting can strengthen your admission profile.

Direct Entry Requirements for Accounting

Candidates applying through Direct Entry should possess one of the following:

  • National Diploma (ND) in Accounting or a related discipline.
  • Higher National Diploma (HND).
  • Nigeria Certificate in Education (NCE) in a relevant field.
  • JUPEB or IJMB with relevant subject combinations.
  • Two A-Level passes in Economics, Accounting, Business Management, or related subjects.

Each university may have additional requirements, so always verify the latest admission guidelines before applying.

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JAMB UTME/DE Subject Combination for All Courses in Nigeria 2026/2027

Universities Offering Accounting in Nigeria

Federal Universities

Federal UniversityState
University of Lagos (UNILAG)Lagos
University of Nigeria, Nsukka (UNN)Enugu
Ahmadu Bello University (ABU)Kaduna
University of Benin (UNIBEN)Edo
Bayero University (BUK)Kano
Nnamdi Azikiwe University (UNIZIK)Anambra
University of Ilorin (UNILORIN)Kwara
Federal University Oye-Ekiti (FUOYE)Ekiti
Federal University Lokoja (FULOKOJA)Kogi
University of Calabar (UNICAL)Cross River

State Universities

State UniversityState
Lagos State University (LASU)Lagos
Delta State University (DELSU)Delta
Ekiti State University (EKSU)Ekiti
Rivers State University (RSU)Rivers
Olabisi Onabanjo University (OOU)Ogun
Benue State University (BSU)Benue
Imo State University (IMSU)Imo
Kogi State UniversityKogi

Private Universities

Private UniversityState
Covenant UniversityOgun
Babcock UniversityOgun
Bowen UniversityOsun
Afe Babalola University (ABUAD)Ekiti
Redeemer's UniversityOsun
Caleb UniversityLagos
Lead City UniversityOyo
Ajayi Crowther UniversityOyo

Career Opportunities for Accounting Graduates

Graduates of Accounting can build careers as:

  • Chartered Accountant
  • Auditor
  • Tax Consultant
  • Financial Analyst
  • Investment Consultant
  • Budget Officer
  • Internal Auditor
  • Financial Controller
  • Banking Professional
  • Chief Financial Officer (CFO)

Professional certifications such as ICAN, ACCA, ANAN, and CPA can further improve career prospects.