JAMB Principles Of Accounts Syllabus 2025: Topics & Focus Areas

Johnson4 days ago

0 0 5 minutes read

JAMB Principles Of Accounts Syllabus 2025 — JAMB Principles of Accounts Syllabus

JAMB Principles Of Accounts Syllabus 2024/2025: Is JAMB Syllabus for Principles Of Accounting out for this year’s JAMB? when will JAMB syllabus for Principles Of Accounts be out?” what topics do JAMB set questions for Principles Of Accounts the most? what is the most repeated topic in Accounts ?

Welcome Epolegits.com to another exciting episode of “JAMB Syllabus Series” in this episode we will provide you with the official topics recognize by JAMB, which you are expected to be a guru in before entering the hall to sit for your JAMB Exam for Principles Of Accounts. STAY TUNED!

Studying Accounting

Have you ever wondered where you can find the topics for Principles Of Accounts JAMB asks or the most repeated topics or questions? then you are a step away from finding your answer.

JAMB Syllabus is the only expo you will be getting as you prepare for your UTME exams, this syllabus contains area of concentrations and topics your questions will be asked from.

Any smart students would cherish this piece (Syllabus) and make effective use of it, the fact that you are searching for this now, simply means you are in the right direction. You should see my top notch guide on

What Is JAMB Principles Of Accounts Syllabus?

JAMB Syllabus for Principles Of Accounts is a collection of topics the board expects you to be well grounded in before the exam.

If Principles Of Accounts is one of the subjects you will sit for in JAMB, then you need this syllabus, these were actually compiled by JAMB, so it is something you can rely on.

JAMB Syllabus For Principles Of Accounts

JAMB Principles of Accounts Syllabus

JAMB Principles Of Accounts syllabus is designed to evaluate your ability to:

Stimulate and sustain their interest in Principles of Accounts;
Use the basic knowledge of and practical skills in Accounting;
Apply the knowledge and interpretation of accounting information to decision making;
Determine the relevance of accounting information to business and governments;
Use information and communication technology for present and future challenges.
Use current accounting principles in financial reporting.

Download your copy of the syllabus using the download link below

JAMB Principles Of Accounts Syllabus 2025

Below is a detailed syllabus for JAMB Principles Of Accounts, you can bookmark this page for easy access to this page. ENJOY!

JAMB Syllabus 2025 for All Subjects

The JAMB syllabus covers a wide range of subjects. Here are a few key subjects included

1. Nature and Significance of Accounting

Topics:

Development of accounting (including branches of accounting)
Objectives of bookkeeping and accounting;
Users and characteristics of Accounting information
Principles, concepts and conventions of accounting (nature, significance and application)
Role of accounting records and information

2. Principles of Double Entry

Topics:

Functions of source documents
Books of original entry
Accounting equation
The ledger and its classifications
Trial balance
Types and treatment of errors and uses of suspense account

3. Ethics in Accounting

Topics:

Objectives
Qualities of an Accountant

4. Cashbook

Topics:

Columnar cashbooks
Discounts
Petty cashbook and the imprest system

5. Bank Transactions and Reconciliation Statements

Topics:

Instrument of bank transactions
e-banking system
Courses of discrepancies between cashbook and bank statement
Bank reconciliation statement

6. The Final Accounts of a Sole Trader

Topics:

Income statement (Trading and profit and loss account)
Statement of financial position (Balance sheet)
Adjustments:
- provision for bad and doubtful debt
- iprovision for discounts
- provision for depreciation using straight-line and reducing balance methods
- accruals and prepayments

7. Stock Valuation

Topics:

Methods of cost determination using FIFO, LIFO and simple average
The advantages and disadvantages of the methods
The importance of stock valuation

8. Control Accounts and Self-balancing Ledgers

Topics:

Importance of control accounts
Purchases ledger control account
Sales ledger control account

9. Incomplete Records and Single Entry

Topics:

Conversion of single entry to double entry
Determination of missing figures
Preparation of final accounts from incomplete records

10. Manufacturing Accounts

Topics:

Cost classification
Cost apportionment
Preparation of manufacturing account

11. Accounts of Not-For-Profit-Making Organizations.

Topics:

Objectives of Not-For-Profit-Making organizations
Receipts and payments account
Income and expenditure account
Statement of financial position (Balance sheet)

12. Departmental Accounts

Topics:

Objectives
Apportionment of expenses
Departmental trading and profit and loss account

13. Branch Accounts

Topics:

Objectives
Branch accounts in the head office books
Head office account
Reconciliation of branch and head office books

14. Joint Venture Accounts

Topics:

Objectives
Personal accounts of venturers
Memorandum Joint venture accounts

15. Partnership Accounts

Topics:

Formation of partnership
Profit and loss account
Appropriation account
Partners current and capital accounts
Treatment of goodwill
Admission/retirement of a partner
Dissolution of partnership
Conversion of a partnership to a company

16. Introduction to Company Accounts

Topics:

Formation and classification of companies
Issue of shares and debentures
Final accounts of companies
Interpretation of accounts using ratios.
Distinction between capital and revenue reserves

17. Public Sector Accounting

Topics:

Comparison of cash and accrual basis of accounting
Sources of government revenue
Capital and recurrent expenditure
Consolidated revenue fund
Statement of assets and liabilities
Responsibilities and powers of:
- The Accountant General
- The Auditor General
- The Minister of Finance
- The Treasurer of local government
Instruments of financial regulation

18. Information Technology in Accounting

Topics:

Manual and computerized accounting processing system
Processes involved in data processing
Computer hardware and software
Advantages and disadvantages of manual and computerized accounting processing system

Frequently Asked Questions

How Many Questions JAMB Sets In Principles Of Accounts?

The total number of questions JAMB asked in Principles Of Accounts is 40, with each question carrying 2.5 marks.

This means if after answering Principles Of Accounts, you were able to answer 30 questions correctly in JAMB you have been able to secure 75 marks for yourself.