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:
- English Language (Compulsory)
- Mathematics
- Economics
- Government or Commerce
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 University | State |
|---|---|
| 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 University | State |
|---|---|
| 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 University | Kogi |
Private Universities
| Private University | State |
|---|---|
| Covenant University | Ogun |
| Babcock University | Ogun |
| Bowen University | Osun |
| Afe Babalola University (ABUAD) | Ekiti |
| Redeemer's University | Osun |
| Caleb University | Lagos |
| Lead City University | Oyo |
| Ajayi Crowther University | Oyo |
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.
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