Principles of Accounts syllabus for Jamb
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I warmly welcome you to this post. Before you succeed or call yourself a success, there are certain philosophy
you must abide by. Take for example the 'philosophy of knowledge' is one great tool you need if you must succeed.
It entails being informed. Am glad you landed on this post because you will be highly informed.
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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 achievement of the course
objectives.
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It might interest you to know that some of the course objectives for Jamb Principles of Account are 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 government etc.
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I have grouped the topics in Jamb(UTME) Principles of Account syllabus into sections so that you can easily navigate to the one you are
interested in. I sincerely implore you to study the topic one by one and make sure you understand it very well
because Jamb would not set questions that does not reflect in the syllabus. You see, your jamb Principles of Account syllabus
is just like a map that can help you navigate into success. Here are the table of content
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Table of Contents
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Part 1: Jamb syllabus for Principles of Account topic 1 to 5
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1. Nature and significance of Book Keeping and Accounting
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If you want to learn the key points on Nature and Significance of Book Keeping and Accounting in preparation for your Jamb UTME Principles of Account Click Here >>>
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- Development of Accounting (including branches of accounting)
- Objectives of Book Keeping and accounting
- Users and characteristics of Accounting information
- Principles, concepts and conventions of Accounting (nature, significance and application)
- Role of Accounting records and information
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2. Principles of Double Entry
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If you want to learn the key points on Principles of Double Entry in preparation for your Jamb UTME Principles of Account Click Here >>>
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- Source documents
- Books of original Entry
- Accounting equation
- Ledger and its classifications
- Trial balance
- Types and correction of errors
- Suspense account
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3. Ethics in Accounting
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If you want to learn the key points on Ethics in Accounting in preparation for your Jamb UTME Principles of Account Click Here >>>
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- Objectives
- Qualities of an Accountants
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4. Cash Book
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If you want to learn the key points on Cash Book in preparation for your Jamb UTME Principles of Account Click Here >>>
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- Columnar Cash Books: (i) single column (ii) double column (iii) Three column
- Discounts
- Petty Cash Book and imprest system
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5. Bank Transactions and Reconciliation Statements
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If you want to learn the key points on Bank Transactions and Reconciliation Statements in preparation for your Jamb UTME Principles of Account Click Here >>>
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- Instrument of bank transactions
- e-banking system
- Causes of discrepancies between cash book and bank statement
- Bank reconciliation statement
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6. Final Accounts of a Sole Trader
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If you want to learn the key points on Final Accounts of a Sole Trader in preparation for your Jamb UTME Principles of Account Click Here >>>
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- Income statement (Trading and profit and loss account)
- Statement of financial position (Balance Sheet)
- Adjustments: (i) provision for bad and doubtful debt (ii) provision for discounts (iii) provision for depreciation
using straightline and reducing balance methods (iv) accruals and prepayment
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7. Stock valuation
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If you want to learn the key points on Stock Valuation in preparation for your Jamb UTME Principles of Account Click Here >>>
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- Methods of stock valuation e.g FIFE, LIFO and simple average
- Advantages and disadvantages of the methods
- The importance of stock valuation
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8. Control Accounts and Self balancing Ledger
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If you want to learn the key points on Control Accounts and Self Balancing Ledger in preparation for your Jamb UTME Principles of Account Click Here >>>
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- Meaning and uses of control accounts
- Purchases ledger control account
- Sales ledger control account
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9. Incomplete Records and Single Entry
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If you want to learn the key points on Incomplete Records and Single Entry in preparation for your Jamb UTME Principles of Account Click Here >>>
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- Determinatoin of missing figures
- Preparation of final accounts from incomplete records
- Conversion of singe entry to double entry
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10. Manufacturing Accounts
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If you want to learn the key points on Manufacturing Account in preparation for your Jamb UTME Principles of Account Click Here >>>
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- Cost classification
- Cost apportionment
- Preparation of manufacturing account
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11. Accounts of Not-for-profit Making Organizations
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If you want to learn the key points on Accounts of Not-For-Profit Making Organizations in preparation for your Jamb UTME Principles of Account Click Here >>>
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- Objectives
- Receipts and payment accounts
- Income and expenditure account
- Statement of financial position
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12. Departmental Accounts
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If you want to learn the key points on Departmental Accounts in preparation for your Jamb UTME Principles of Account Click Here >>>
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- Objectives
- Apportionment of expenses
- Departmental trading and profit and loss account
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13. Branch Accounts
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If you want to learn the key points on Branch Accounts in preparation for your Jamb UTME Principles of Account Click Here >>>
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- Objectives
- Branch account in the head office Books
- Head office account
- Reconciliation of branch and head office books
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14. Joint Venture Accounts
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If you want to learn the key points on Joint Venture Accounts in preparation for your Jamb UTME Principles of Account Click Here >>>
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- Objectives and features
- Personnel account of venturers
- Memorandum joint venture accounts
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15. Partnership Accounts
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If you want to learn the key points on Partnership Accounts in preparation for your Jamb UTME Principles of Account Click Here >>>
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- Formation of partnership
- Profit or 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
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16. Introduction to Company Accounts
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If you want to learn the key points on Introduction to Company Account in preparation for your Jamb UTME Principles of Account Click Here >>>
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- Formation and classifictin of companies
- Issue of shares and debentures
- Final accounts of companies
- Accounting ratios
- Distinction between capital and revenue reserves
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17. Public Sector Accounting
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If you want to learn the key points on Public Sector Accounting in preparation for your Jamb UTME Principles of Account Click Here >>>
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- Companies 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
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18. Information Technologh in Accounting
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If you want to learn the key points on Information Technology in Accounting in preparation for your Jamb UTME Principles of Account Click Here >>>
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- Manual and computerized Accounting processing system
- Procedures involved in data processing
- Computer hardware and software
- Advantages and disadvantages of manual and computerize Accounting Processing system
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I recommend you check my articles on the following:
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- Economics syllabus for jamb
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- Download Jamb (UTME) Syllabus 2025/2026 for all subject
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This is all we can take on “2025 Topic based syllabus for jamb(UTME) Principles of accounts“.
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