JAMB Syllabus for principles of accounts: Preparing for the JAMB 2024 Principles of Accounts examination and seeking the latest syllabus? You’re in the right place! Understanding the JAMB Principles of Accounts syllabus is essential for exam success. In this detailed guide, we cover the critical topics, updates, and recommended study materials outlined in the JAMB 2024 Principles of Accounts syllabus.

Introduction to JAMB Syllabus For Principles of Accounts

JAMB Syllabus for Principles of Accounts
Jamb 2024 
Jamb syllabus

The JAMB Principles of Accounts syllabus for 2024 provides a comprehensive roadmap for candidates, covering fundamental accounting principles, concepts, and applications.

Key Sections and Topics

Introduction to Accounting

  •  Basics of Accounting: Principles and Concepts
  •  Accounting Equation and Double Entry System
  • Recording of Transactions and Books of Prime Entry

Financial Statements and Analysis

  •  Preparation of Financial Statements: Income Statement, Balance Sheet, Cash Flow Statement
  • Ratio Analysis and Interpretation
  •  Interpretation of Financial Statements

Costing and Budgeting

  • Cost Concepts and Classification 
  • Cost Accounting Techniques
  • Budgeting and Budgetary Control

 Updates and Changes for JAMB 2024

Stay updated on any revisions or additions made to the JAMB Principles of Accounts syllabus for 2024. This guide will be regularly updated to reflect any modifications announced by the examination board.

 Study Tips and Resources

The aim of the Unified Tertiary Matriculation Examination (UTME) syllabus in Principles of Accounts is to prepare the candidates for the Board’s examination. It is designed to test their 

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achievement of the course objectives, which are to: 

1.Stimulate and sustain their interest in Principles of Accounts; 

2.Use the basic knowledge of and practical skills in Accounting; 

3.Apply the knowledge and interpretation of accounting information to decision making; 

4.Determine the relevance of accounting information to business and governments; 

5.Use information and communication technology for present and future challenges.

6.Use current accounting principles in financial reporting. 



1. Nature and Significance of Accounting 

a. Development of accounting (including 

branches of accounting);

b. Objectives of bookkeeping and 


c. Users and characteristics of Accounting 


d. Principles, concepts and conventions of 

accounting (nature, significance and 


e. Role of accounting records and 


2. Principles of Double Entry

a. Functions of source documents 

b. Books of original entry 

c. Accounting equation 

d. The ledger and its classifications 

e. Trial balance 

f. Types and treatment of errors and uses 

 of suspense account 

Candidates should be able to: 

i. differentiate between bookkeeping and accounting; 

ii. use the historical background of bookkeeping and accounting for future development; 

iii. apply the right principles, concepts and conventions to solving accounting problems; 

iv. examine the role of accounting records and information in decision making. 

v. list the branches of Accounting such as Cost Accounting, Management Accounting, Auditing,Financial Accounting and Taxation.

Candidates should be able to:

i. relate the various source documents 

to their uses; 

ii. relate source documents to the various books of original entry; 

iii. determine the effect of changes in elements of accounting equation; 

iv. identify the role of double entry and use it to post transactions into various divisions of the ledger; 

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v. balance off ledger accounts; 

vi. extract a trial balance from balances and determine its uses; 

vii. identify various types of errors and their necessary corrections; 

viii. create a suspense accoun


Mastering the JAMB Principles of Accounts syllabus is pivotal for excelling in the examination. Utilize this comprehensive guide as a valuable resource to streamline your preparation and excel in the Principles of Accounts section of JAMB 2024.

NOTE: Remember, consistent practice, a clear understanding of accounting principles, and using recommended study resources are key to achieving success in your JAMB Principles of Accounts exam.


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