Areas of Concentration

JAMB Areas of Concentration for Principles of Accounts 2026/2027

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The Principles of Accounts is one of the subjects offered by the Joint Admissions and Matriculation Board (JAMB) for students interested in studying finance, accounting, business, or related courses at the university level. Accounting is a subject that requires a solid understanding of key concepts and the ability to apply them correctly. Knowing the right areas to focus on will make your study time more effective and improve your chances of success. In this guide, we’ll cover the main topics that JAMB is likely to test, along with tips to help you prepare well.

READ ALSO: JAMB Syllabus for Principles of Accounts 2026/2027 Free PDF Download

What is JAMB Principles of Accounts?

JAMB Principles of Accounts is an exam that tests your understanding of basic accounting principles, concepts, and practices. It covers topics such as financial statements, bookkeeping, ledger accounts, and other foundational aspects of accounting. The goal is to assess how well you understand the accounting cycle, transactions, and financial reporting. This subject is important for students looking to pursue careers in accounting, business management, banking, and finance.

Why Study Principles of Accounts for JAMB?

Accounting is the “language of business.” It helps businesses and individuals keep track of money, resources, and financial health. By studying Principles of Accounts, students learn the skills needed to manage finances, prepare financial records, and make informed business decisions. This is valuable knowledge for anyone pursuing a career in finance or related fields.

Main Areas of Concentration for JAMB Principles of Accounts 2026/2027

Here are the key topics to study for the JAMB Principles of Accounts exam. Focusing on these areas will give you a strong foundation for success.

  1. Nature and Significance of Bookkeeping and Accounting
  2. Principles of Double Entry
  3. Ethics in Accounting
  4. Cash Book
  5. Bank Transactions and Reconciliation Statements
  6. Final Accounts of a Sole Trader
  7. Stock Valuation
  8. Control Accounts and Self-balancing ledger
  9. Incomplete Records and Single Entry
  10. Manufacturing Accounts
  11. Accounts of Not-For-Profit-Making Organizations
  12. Departmental Accounts
  13. Branch Accounts
  14. Branch Accounts
  15. Partnership Accounts
  16. Partnership Accounts
  17. Public Sector Accounting
  18. Information Technology in Accounting

Tips for Preparing for JAMB Principles of Accounts 2026/2027

To do well in the Principles of Accounts exam, follow these preparation tips:

  1. Practice Past Questions: Go through past JAMB Principles of Accounts questions to understand the format and question types.
  2. Use Flashcards for Key Terms: Make flashcards for accounting terms, formulas, and concepts to help you remember them more easily.
  3. Practice Calculations: Accounting involves a lot of calculations, so practice calculating things like depreciation, profit and loss, and balancing accounts.
  4. Understand Concepts, Don’t Just Memorize: Accounting is best understood when you know the “why” behind each entry or statement. Focus on understanding the principles instead of memorizing them.
  5. Revise Regularly: Accounting is a subject that requires consistent revision. Set aside time each week to review key concepts.

Conclusion

By focusing on the main areas of study listed above and practicing regularly, you can be well-prepared for the JAMB Principles of Accounts exam in 2026/2027. Work on understanding the basics of accounting, practice with past questions, and improve your calculation skills to ensure success. With dedication and the right preparation, you’ll be ready to excel in the exam.

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