In this post, we’ll talk about the subject combination for Accounting, also referred to as Accountancy. This will include the O’level (WAEC, NECO, etc.) and JAMB UTME requirements for studying Accounting/Accountancy at the various Nigerian Universities.
Furthermore, we’ll provide answers to several questions we believe might be bothering your mind.
Nigerian Universities have certain requirements when it comes to giving admissions to students.
In general, candidates who wish to study at any Nigerian University must have at least 5 credit passes in O’level that must include English Language and four other subjects.
However, there is no generally acceptable subject combination for all courses in Nigeria. To put it differently, requirements vary with institutions. That is, some schools provide waivers that introduce a slight twist to their specific requirements for studying accountancy.
Bearing that in mind, it is extremely important to know the specific requirements for studying accountancy before applying to any institution.
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General requirements for studying Accountancy/Accounting in Nigerian Universities
O’level subject requirements (WAEC, NECO, etc.)
To study accounting at any Nigerian university, you need at least 5 SSCE credit passes, which must include English Language, Mathematics, Economics, and any other two relevant subjects.
For NBC holders, the other two relevant subjects could be from any of Accounting, Principles of Accounts, Commerce, Office Practice and Secretarial Duties.
Special consideration for the O’level requirements
- UYO requires credit in Economics.
- PHC does not accept commercial subjects except Financial Accounting or Business.
- UNILAG requires five’O’ level credits to include English Language, Mathematics, Economics and any two from Financial Account/Principle of Accounting, Further Mathematics, Geography, Government, Biology, Business Management, Data Processing /Computer Studies, Literature in English.
- PHC does not accept Office Practice and Secretarial Studies.
- Benson Idahosa University (BIU) accepts credit/merit in English Language and Mathematics at TC II as O’level equivalent.
- Plateau State University and UNICAL accept Commerce in place of Economics.
- AUN same as in Finance
- UNN requires Five O’ level credit passes to include English Language, Mathematics, Economics, and any other two relevant subjects. For NBC holders, the other two relevant subjects could be from any of Accounting, Principles of Accounts, Commerce, Office Practice and Secretarial
- Duties.
- EVANGEL- Economics is not compulsory but accepts any three relevant subjects.
- FED-WUKARI – have the same requirements for studying Economics or Accounting.
- UNIJOS in addition to the UTME requirements requires two credit passes in any of Business Studies, Commerce, Government, Principle of Accounts, Geography and Biology.
JAMB UTME subject combination
Candidates who wish to apply for Accountancy at any Nigerian University must register for Mathematics, Economics plus any Social Science subject in JAMB Unified Tertiary Matriculation Examination (UTME). Additionally, English Language is compulsory for all courses.
Special consideration for UTME subject combination
- OAU requires Principle of Account not Commerce
- Benue State University requires Economics.
- UNICAL and IGBINEDION accept Commerce
- instead of Economics.
- UNICAL does not accept CRK.
- UNILAG accepts Mathematics, Economics, plus one subject from the following: Financial Accounts, Further Mathematics, Geography, Government, Biology, and Literature in English.
- AUN same as in Finance.
- EVANGEL accepts Principles of Accounts in lieu of Mathematics.
- AAUA accepts any one of Commerce, Accounting, Government or Geography as the third subject.
- CARITAS requires Mathematics, Economics plus any Social Science or Arts subject.
Direct Entry Requirement (A’Level)
To gain admission to study Accounting through Direct Entry, you need two ‘A’ level passes chosen from Economics, Accounting, Business Management, Government and Geography.
Special considerations and waivers for Direct Entry Students
- Ahmadu Bello University (ABU), Zaria accepts
- NCE with passes at merit level in relevant subjects
- Two A’level passes in Accounting or Economics and any other subject.
- Foundation of professional examination such as ICAN, ACCA, ICMA.
- Chukwuemeka Odumegwu Ojukwu University accepts
- ND/HND LOWER CREDIT or equivalent in relevant disciplines
- BIU, ADSU, UNIZIK, ABSU, MADONNA, and COOU accept
- ND/NCE in the relevant fields. UNIZIK and ABSU also accept HND. UNIZIK and COOU accept ND/HND with at least a lower credit pass.
- River State University of Science and Technology accepts holders of the following qualifications for year II:
- ND (Upper) in relevant fields or a Degree/HND not relevant to the field for admissions to 200 level;
- A Degree/HND relevant to the field for admissions to 300 level;
- Imo State University and PHC do not offer Direct Entry into Accountancy.
- UMUDIKE, ABSU and DELSU accept holders of the following qualifications:
- Complete pass in the Intermediate ICAN Examination or equivalents; and
- (b) Pass in final exams of the Chartered Institute of Secretaries (except UYO and DELSU) plus UTME requirements.
- EKSU, DELSU & UNIUYO accept ND/HND in relevant fields not below the Upper Credit level.
- AAU and CALABAR accept HND at lower credit level plus UTME requirements. Furthermore, EKSU insists on ‘A’ level passes in Econs but does not accept IJMB
- UNIZIK does not accept Government or Geography. All Direct Entry candidates must satisfy UTME requirements.
- OAU and AAU accept Candidates with National Diploma (ND) in Accounting with a minimum of Upper Credit Advanced Level pass in Economics, Accounting, Business Management, plus Government and Geography or ICAN/ATS I, II and III.
- UNIZIKrequires at least two ‘A’ level passes to include Accounting (or Economics for UNIZIK). UNIZIK and ESUTECH require that Direct Entry applicants possess UTME requirements.
- UNN accepts in addition to UTME requirement:
- HND/ND/NCE in relevant fields
- Complete pass in Intermediate ICAN examination or equivalents.
- Pass in final exams of the Chartered Institute of Secretaries.
- Ebonyi State University accepts:
- NCE/ND with passes at Merit level in relevant fields;
- AAT, Intermediate ACCA or ICAN or ATS final certificate provided such candidate possesses O’ level credit passes in English Language, Economics and Mathematics.
- Benson Idahosa University (BIU) accept:
- ND at credit level.
- A/L passes in Accounting, Economics, Mathematics and Business Management.
- UDU accepts:
- Credit in Accounts in lieu of Economics
- ND in relevant fields not below lower credit
- NCE (Business Education).
- IGBINEDION accepts ND (Credit) in related fields.
- Niger Delta University – No Director Entry.
- Benue State University accepts ND/NCE (lower credit/Merit
- level) plus five ‘O’ level requirements to include Economics at one sitting.
- OAU accepts ND in Accounting with a minimum of upper credit. ICAN/ACCA examination at a professional level or ATS (Stage III) examination of ICAN
- UNIABUJA accepts ‘A’ level pass in Geology.
- NASARAWA accepts ND/HND in relevant fields, not below lower credit; IJMB in relevant subjects not below 10 points; NCE in Business Education
- AUN same as in Finance
- UYO accepts ND/HND in relevant fields, not below lower credit level. All Direct Entry candidates must satisfy the UTME requirements.
- WELSPRING accepts NCE, ND, HND, IJMB, NABTEB A/L at merit/lower credit from recognized institutions, as well as foundation/intermediate passes at ICAN, ACCA, & ICMA.
- EVANGEL accepts two A’ level passes to include Economics or ND/NCE in addition to UTME requirements.
- MAKURDI accepts:
- Candidates should possess at least two GCE (A’ level) passes or its equivalent in any of the following subjects: Economics, Principles of Accounts, Marketing, Business Management, Geography, Government and Commerce plus UTME requirements.
- Candidates with National Diploma at upper credit in the relevant fields shall be considered for Direct Entry into year two (2) provided they satisfy the 0’level requirements.
- Candidates with HND upper credit can be admitted into year three (3) and those with lower credit can be admitted into year 2 provided they satisfy the O’level requirements.
- MCPHERSON accepts NCE with passes at merit level in relevant subjects, Foundation of professional examinations such as ICAN, ACCA, ICMA or ND Upper Credit in relevant fields.
- EBSU accepts
- HND, NCE/ND with passes at Merit level in relevant fields.
- AAT, Intermediate ACCA or ICAN or ATS final certificate provided such candidate possesses ‘O’ level credit in English Language, Economics and Mathematics. ND must be in the Upper credit level.
- UNIJOS accepts:
- passes at IJMB in at least two subjects, which must include Accounting, Economics or Business Management.
- ND upper credit in Financial studies.
- ESUTECH accepts ND in relevant disciplines within the Faculty into 200 level in addition to UTME requirements.
- UNILAG accepts
- very good passes in three JUPEB subjects: Economics and any other two subjects from Accounting, Business Studies, Government, and Geography. OR
- Two ‘A’ level passes chosen from Economics, Accounting, Business Management, Government and Geography
What about cut off marks?
In general, Nigerian Universities allow students to partake in their Post UTME if they score a minimum of 180 in the JAMB UTME.
Universities where you can study Accounting/Accountancy
The following Nigerian universities have Accounting/Accountancy listed on the JAMB brochure:
- Adekunle Ajasin University, Akungba (AAUA)
- Abia State University, Uturu (ABSU)
- Ahmadu Bello University, Zaria (ABU Zaria)
- The University of Abuja, Gwagwalada (UNIABUA)
- Chukwuemeka Odumegwu Ojukwu University, Uli (COOU)
- American University of Nigeria, Yola (AUN)
- Bauchi State University, Gadau (BASU)
- Benue State University, Makurdi (BSU)
- Caritas University, Enugu (CARITAS)
- Cross-River State University of Science &Technology, Calabar (CRUTECH)
- Ebonyi State University, Abakaliki (EBSU)
- Ekiti State University (EKSU)
- Elizade University, Ilara-Mokin
- Eastern Palm University Ogboko, Imo State (EPU)
- Evangel University, Akaeze
- Federal University, Dutsin-Ma, Katsina (FED-DUTSINMA)
- Federal University, Kashere, Gombe State (FUKASHERE)
- Federal University, Wukari, Taraba State (FUWUKARI)
- Igbinedion University Okada
- Imo State University, Owerri (IMSU)
- Kwararafa University, Wukari
- University of Jos (UNIJOS)
- University of Lagos (UNILAG)
- Lagos State University, Ojo (LASU)
- Lead City University, Ibadan (LCITY)
- Madonna University, Okija (MADONNA)
- University of Maiduguri (UNIMAID)
- McPherson University, Seriki Sotayo, Ajebo
- University of Mkar, Mkar
- Nasarawa State University Keffi (NSUK)
- Obafemi Awolowo University, Ile-Ife (OAU)
- University of Port-Harcourt (UNIPORT)
- Plateau State University Bokkos (PLASU)
- River State University of Science and Technology (RSUST)
- Usmanu Danfodiyo University (UDUSOK)
- Osun State University Osogbo (UNIOSUN)
- Nnamdi Azikiwe University, Awka (UNIZIK)
- The University of Nigeria, Nsukka (UNN)
- The University of Uyo (UNIUYO)
- Wellspring University, Evbuobanosa, Edo State
- Western Delta University, Oghara (WESTERN-DEL)
What is accounting all about?
According to Wikipedia, Accounting or accountancy is the measurement, processing, and communication of financial and non-financial information about economic entities such as businesses and corporations.
Becoming a professional Accountant opens you up to several career opportunities.
Frequently asked questions
Accounting is more or less a commercial or Administrative course. Most Nigerian Universities place it under the faculty of Administration and not Art.
Gaining admission to study accounting in Nigeria is very competitive, as thousands of students apply every year. Therefore, it is advisable that you perform excellently in your exams in order to stand out from the pack.
Accounting isn’t a science course. Nevertheless, science students can apply to study it, since for many Nigerian universities the requirements accommodate students who graduated from science classes in secondary school.
A degree in Accounting or Accountancy opens you up to a wide range of options. You can become a Forensic Accountant, Financial Analyst, Personal Financial Advisor, Anti-Money Laundering Officer, Cost Estimator, among a host of other opportunities.
Generally, you have to spend at least 4 years to obtain a degree in Accounting. However, for some universities of technology like ATBU where the course is offered as Accounting Technology, you have to study it for 5 years.
Usually, the best universities to study accounting are the top universities in Nigeria. The most important inquiry to make before picking any institution is: does the said university have accreditation to run a degree in Accounting?
Final note
We advise you to check the latest JAMB brochure for more information, as the Universities reserve the right to alter their requirements for studying Accounting.