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Subject combination to study Accounting

The roles of accountants in business and society today can not be overemphasized because they play important roles in businesses by preparing and reviewing financial information which is used by investors, businesses, lenders, and other organizations to carry out their daily business activities. 

They also provide expert advice on financial planning, taxes, and matters concerning the wealth of other businesses. The accounting field is a very broad field that offers a wide range of career options for students with the intention of making impacts on peoples’ businesses.

If you have the intention of helping people to review and help them plan their financial information, then accounting is the best course to study in other to achieve that. All you need do is to apply for admission into a Nigerian university to study accounting as a discipline.

Candidates without the right information may not be able to secure admission into the university of their choice. To this end, this post is created to serve the purpose of enlightening candidates who are seeking admission to know all that is required of them. You can know the JAMB requirement, JAMB UTME subject combination, accepted O’Level subject combination, direct entry requirement, universities where you can study the course, and other relevant information which will help to make the process very easy for you.

Why you should study Accounting

If you are looking for a reason to study Accounting at the university, kindly be informed that there are a lot of reasons you should be studying accounting as a commercial or art student. the field is wide, so there are a lot of opportunities out there for you.

As far as there is still circulation of money in the world, accountants will still be relevant. As an accountant, you can work in any field, sector, industry, or organization since there will be a need for continuous summarizing, classifying, and interpreting of financial information of the business.

Accountants are well paid and can fit into any system conveniently. Below are some of the career opportunities you get as a graduate of Accounting

  • Auditor

  • Accounting officer

  • Chief financial officer

  • Procurement manager

  • Accounting risk analyst

  • Financial analyst

  • Forensic accountant

  • Accounting clerk, etc.

JAMB UTME subject combination and requirement

Candidates who wish to study Accounting in any of the Nigerian university has to sit for the following subjects in the JAMB UTME: English language (This is compulsory for all candidates), Economics, Accounting, and any other subject.

Candidates should note that the official cut off marks to study any course in any of the Nigerian universities in Nigeria is 180 while for Polytechnics and colleges of education is 150. however, some universities require candidates to have a minimum of 200 in their JAMB UTME score to become eligible to be invited for post UTME tests and possible admission.

O’Level Requirements

 To study Accounting at a Nigerian university, you are required to have a minimum of 5 credit passes in their Senior Secondary School Examination (SSCE). O’Level results accepted include WASSCE/ NECO or any of its equivalent. A minimum of credit in the following is compulsory: English language, Mathematics, Economics, and Accounting. You can also choose any of the following subjects to make of the nine subjects you need: Government, Literature in English, Commerce, Geography. You can also add any trade subject.

Note that you must either be an art or commercial student with a good background in commercial subjects for you to be able to study accounting. Candidates must also be good in mathematics because there will be a lot of calculations.

Direct Entry Requirement

Candidates can also apply for direct entry to study Accounting. Application via direct entry affords candidates to resume into the university in the second year, I.e. 200 level. Such candidates are expected to meet any of the following requirements.

You are expected to meet the following requirements if you wish to study Accounting via the direct entry method.

  • Five credits in your O’Level examination. The subjects included are English language, Mathematics, Economics, Accounting, Government, Literature in English, Commerce, Geography, and any trade subjects. Note that the accepted O’Level result includes WASSCE/ NECO or any of its equivalent.

  • You are also required to have A’Level passes in Economics, Business Management, Accounting, booking or any relevant subjects. You are required to add your O’Level results to it.

  • Candidates with ND and NCE results in Business Administration and any related course with a minimum of Merit and Lower Credit passes respectively can also apply for direct entry.

  • Any two subjects from Principle of accounts, Office Practice, Commerce, and Secretarial Duties are required from NBC holders

List of Nigerian Universities where you can Accounting

In order for candidates to be guided when choosing which university to Accounting we have come up with a comprehensive list of Nigerian university that offers the course.

  • Ambrose Alli University, Ekpoma

  • Afe Babalola University, Ado-Ekiti – Ekiti State

  • Arthur Javis University Akpoyubo Cross river State

  • Augustine University

  • Akwa Ibom State University of Technology, Uyo

  • Al-Hikmah University, Ilorin

  • Anchor University Ayobo Lagos State

  • Auchi Poly degree

  • Adeleke University Ede (AUE)

  • Babcock University, Ilishan-Remo

  • Bayero University, Kano

  • Baze University

  • Bells University of Technology, Otta

  • University of Benin (UNIBEN)

  • Bowen University, Iwo

  • University of Calabar (UNICAL)

  • Caleb University, Lagos


  • Christopher University Mowe

  • Clifford University Owerrinta Abia State

  • Coal City University Enugu State

  • Crown Hill University Eiyenkorin, Kwara State

  • Delta State University, Abraka (DELSU)

  • Dominican University Ibadan Oyo State

  • Edo University Iyamo

  • Edwin Clark University, Kaigbodo

  • Ekiti State University

  • Federal University Gashua, Yobe Umar Suleiman College of Education, Gashua

  • Federal University, Kashere, Gombe State (FUKASHERE)

  • Federal University, Birnin Kebbi (FUBK)

  • Federal University, Oye-Ekiti, Ekiti State

  • Godfrey Okoye University, Ugwuomu-Nike – Enugu State

  • Gregory University, Uturu

  • Gombe State University, Gombe

  • Hallmark University, Ijebi Itele

  • Ogun, University of Ilorin (UNILORIN)

  • Al-Qalam University, Katsina

  • Kola Daisi University Ibadan, Oyo State

  • Kwara State University, Ilorin (KWASU)

  • Landmark University, Omu-Aran

  • Ibrahim Badamasi Babangida University, Lapai (IBBU)

  • Legacy University, Okija Anambra State

  • Micheal & Cecilia Ibru University

  • Mountain Top University

  • Nigerian Defence Academy Kaduna (NDA)

  • Northwest University Kano (NWU)

  • Obong University, Obong Ntak

  • Oduduwa University, Ipetumodu – Osun State

  • Olabisi Onabanjo University

  • Ago Iwoye, Pan-Atlantic University, Lagos

  • Nigeria Police Academy Wudil

  • Renaissance University Enugu

  • Rhema University, Obeama-Asa – Rivers State

  • Ritman University, Ikot Ekpene, Akwa Ibom

  • Southwestern University, Oku Owa

  • Summit University

  • Kings University, Ode Omu (UNIKINGS)

  • Umar Musa Yar’ Adua University Katsina (UMYU)

  • Hezekiah University, Umudi

  • Veritas University, Abuja

  • Western Delta University, Oghara Delta State

  • Wesley University of Science & Technology, Ondo


Different universities in Nigeria have certain requirements they consider when it comes to giving admission to students. And when students are not able to meet these requirements, they tend not to get the admission. This is actually the reason most students keep on getting rejected for admissions, even with good grades.

This post has addressed such issues that may arise as students now know the right subjects combinations for both JAMB UTME and WAEC/NECO when it comes to applying for admission to study Accounting in any of the universities in Nigeria.

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