This page contains 2022 official WAEC and JAMB subject combination (admission requirements) for Accounting Degree, including the list of Nigeria universities offering this course, A level requirements and much more

Is Accounting a good course in Nigeria?

Absolutely. Accounting is one of the oldest degrees in Nigeria with plenty of job roles you can explore. You are not limited to any specific career field. depending on where you work, an entry-level Accountant with less than 1-year experience can expect to earn an average total compensation (includes tips, bonuses, and overtime pay) of ₦252,414 monthly

An early career Accountant with 1-4 years of experience earns an average total compensation of ₦1,160,133 based on 152 salaries. A mid-career Accountant with 5-9 years of experience earns an average total compensation of ₦1,852,534

An experienced Accountant with 10-19 years of experience earns an average total compensation of ₦2,426,102 based on 38 salaries. In their late-career (20 years and higher), employees earn an average total compensation of ₦2,000,000

Accounting is one of the oldest degrees and is highly competitive. This course is popular amongst art and commercial students in secondary school. From our records, 127 Nigerian universities offer this degree course.

So while you are here to get information on the O level subject combination for Accounting, we also expect you consider the total number of students currently studying Accounting and the employment rate we will show you below so that you will know what you are up against when you choose to study this course.

We have some student guide articles that will be of benefit to you. You can ignore.

• The required documents for admission into Nigeria universities
• How to gain admission easily into Nigeria Universities
• Nigeria University Guides
• How to study online course and earn a degree
• Study abroad for free through scholarships

WAEC Subject Combination For Accounting

In WAEC, NECO or GCE, you are expected to register a maximum of 9 subjects for a Accounting degree. You can register for less than 9 subjects if you are resitting.

However, you must have at least 5 credit passes amongst the 9 subjects listed below before you can gain admission into any Nigerian university to study for a Accounting degree.

Remember, the requirement you’re about to read is also applicable to all o level examinations. (WAEC, NECO and GCE). We have painstakingly highlighted (in red) the core subjects on which you must obtain credit before you can gain admission. Any subject with blue colour means, a pass is allowed.

If however, you fail one of the core subjects, you should read through each university’s special requirements for this course below to see if there is a university that may accept another subject in lieu of the one you failed. The 9 WAEC/NECO/GCE subject combinations for Accounting are:

• Mathematics
• English
• Civic Education 
• Trade Subject 
• Economics
• Accounting
• Commerce
• Geography/Government
• Any Nigerian Language

If you have your O level result already and the subjects you have is not the same as the admission requirement that is the required O level subject combinations to study Accounting, don’t give up. You should consider other Accounting similar courses or take a look at Polytechnic or College of Education related course subject requirements.

You can also study online with a foreign university right from your bedroom or apply for a scholarship to study abroad. Education is now a choice. And please before you make a decision on which University to choose, please read useful guides on how to choose a course and university

JAMB subject combination for Accounting

For this degree, you are also required to register for 4 subjects and English is compulsory. More so, your JAMB score in addition to your POST UTME score will determine the cumulative score that the university will use to decide your candidacy for admission.

You should score 190 or above in JAMB to stand a better chance of gaining admission to study Accounting. You can still gain admission if you score between 160-170 upward but you do not stand a chance with those who had scored higher. Try out JAMB Admission Simulator.

The 4 JAMB subject combination for Accounting are:

• English
• Economics
• Mathematics
• Accounting

Direct Entry requirement (required A-level result) to study Accounting

If you’re one of those seeking admission into the University to further your studies, in addition to the required WAEC subjects combination for Accounting, you are expected to have two ‘A’ level passes chosen from Economics, Accounting, Business Management, Government and Geography

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• How to Study Effectively in University and College
• Administrative Structure of Nigerian Universities
• Punishment/Penalties for Examination Malpractice

Here is the list of universities offering Accounting Degree in Nigeria.

1. Abia State University, Uturu
2. Achievers University, Owo
3. Adamawa State University Mubi (ADSU)
4. Adekunle Ajasin University, Akungba
5. Adeleke University Ede (AUE)
6. Afe Babalola University, Ado-Ekiti – Ekiti State
7. Ago Iwoye, Pan-Atlantic University, Lagos
8. Ahmadu Bello University, Zaria
9. Ajayi Crowther University, Ibadan (ACU)
10. Akwa Ibom State University of Technology, Uyo
11. Al-Hikmah University, Ilorin
12. Al-Qalam University, Katsina
13. Alvan Ikoku College of Education
14. Ambrose Alli University, Ekpoma
15. American University of Nigeria, Yola (AUN)
16. Anchor University Ayobo Lagos State
17. Arthur Javis University Akpoyubo Cross river State
18. Auchi Poly degree
19. Augustine University
20. Babcock University, Ilishan-Remo
21. Bauchi State University, Gadau
22. Bayero University, Kano
23. Baze University
24. Bells University of Technology, Otta
25. Benson Idahosa University, Benin City
26. Benue State University, Makurdi
27. Bowen University, Iwo
28. Caleb University, Lagos
29. Caritas University, Enugu
30. Christopher University Mowe
31. Chukwuemeka Odumegwu Ojukwu University, Uli
32. Clifford University Owerrinta Abia State
33. Coal City University Enugu State
34. Covenant University Ota
35. Crawford University Igbesa
36. Crescent University (CUAB)
37. Cross River State University of Science &Technology, Calabar (CRUTECH)
38. Crown Hill University Eiyenkorin, Kwara State
39. Delta State University, Abraka (DELSU)
40. Dominican University Ibadan Oyo State
41. ECWA Bingham University, New Karu
42. Eastern Palm University Ogboko, Imo State
43. Ebonyi State University, Abakaliki
44. Edo University Iyamo
45. Edwin Clark University, Kaigbodo
46. Ekiti State University
47. Elizade University, Ilara-Mokin
48. Evangel University, Akaeze
49. Federal University Gashua, Yobe Umar Suleiman College of Education, Gashua
50. Federal University, Birnin Kebbi (FUBK)
51. Federal University, Dutsin-Ma, Katsina (FUDUSOK)
52. Federal University, Gusau Zamfara (FUGUS)
53. Federal University, Kashere, Gombe State (FUKASHERE)
54. Federal University, Ndifu-Alike, Ebonyi State (FUNAI)
55. Federal University, Otuoke, Bayelsa (FUOTUOKE)
56. Federal University, Oye-Ekiti, Ekiti State
57. Federal University, Wukari, Taraba State (FUWUKARI)
58. Fountain University, Oshogbo
59. Godfrey Okoye University, Ugwuomu-Nike – Enugu State
60. Gombe State University, Gombe
61. Gregory University, Uturu
62. Hallmark University, Ijebi Itele
63. Hezekiah University, Umudi
64. Ibrahim Badamasi Babangida University, Lapai (IBBU)
65. Igbinedion University Okada
66. Imo State University, Owerri (IMSU)
67. Joseph Ayo Babalola University, Ikeji-Arakeji
68. Kaduna State University, Kaduna (KASU)
69. Kings University, Ode Omu (UNIKINGS)
70. Kogi State University Anyigba
71. Kola Daisi University Ibadan, Oyo State
72. Kwara State University, Ilorin (KWASU)
73. Kwararafa University, Wukari
74. Ladoke Akintola University of Technology, Ogbomoso (LAUTECH)
75. Lagos State University, Ojo (LASU)
76. Landmark University, Omu-Aran
77. Lead City University, Ibadan
78. Legacy University, Okija Anambra State
79. Madonna University, Okija
80. Mcpherson University, Seriki Sotayo, Ajebo
81. Micheal & Cecilia Ibru University
82. Modibbo Adama University of Technology, Yola (MAUTY)
83. Mountain Top University
84. Nasarawa State University Keffi (NSUK)
85. Niger Delta University Yenagoa (NDU)
86. Nigeria Police Academy Wudil
87. Nigerian Defence Academy Kaduna (NDA)
88. Nile University of Nigeria, Abuja
89. Nnamdi Azikiwe University, Awka (UNIZIK)
90. Northwest University Kano (NWU)
91. Novena University, Ogume
92. Obafemi Awolowo University, Ile-Ife (OAU)
93. Obong University, Obong Ntak
94. Oduduwa University, Ipetumodu – Osun State
95. Ogun, University of Ilorin (UNILORIN)
96. Olabisi Onabanjo University, Ago Iwoye
97. Osun State University Osogbo (UNIOSUN)
98. Paul University, Awka – Anambra State
99. Plateau State University Bokkos (PLASU)
100. Redeemer’s University, Mowe
101. Renaissance University Enugu
102. Rhema University, Obeama-Asa – Rivers State
103. Ritman University, Ikot Ekpene, Akwa Ibom
104. River State University of Science and Technology (RSUST)
105. Salem University, Lokoja
106. Samuel Adegboyega University, Ogwa
107. Southwestern University, Oku Owa
108. Summit University
109. Tansian University, Umunya
110. Taraba State University, Jalingo (TSUJ)
111. Umar Musa Yar’ Adua University Katsina (UMYU)
112. University of Abuja, Gwagwalada
113. University of Benin (UNIBEN)
114. University of Calabar (UNICAL)
115. University of Jos (UNIJOS)
116. University of Lagos (UNILAG)
117. University of Maiduguri (UNIMAID)
118. University of Mkar, Mkar
119. University of Nigeria, Nsukka (UNN)
120. University of Port-Harcourt (UNIPORT)
121. University of Uyo
122. Usumanu Danfodiyo University (UDUSOK)
123. Veritas University, Abuja
124. Wellspring University, Evbuobanosa – Edo State
125. Wesley University of Science & Technology, Ondo
126. Western Delta University, Oghara Delta State
127. Yobe State University, Damaturu

Admission Rate:

Accounting has a 47% admission rate.

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Accounting is how many years course and under which faculty?

Depending on your mode of entry, Accounting is a three to four years course in Nigeria. According to JAMB, Accounting is under the Faculty of Administration but may be under a different faculty in some universities.

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• How to Deal With Problems Related to Your Studies
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Who can study Accounting Degree?

Can science or art students study Accounting at the university? By default, this course is meant for commercial students only. But the curriculum of this course allows students with art and science backgrounds to study it as long as they have the right O level subject combination for Accounting.

This simply means that even though you were an art student in secondary school, you can still qualify to study this course with the right O level subject for Accounting.

Is Accounting a Social science or Art subject?

Many students ask this question… If Accounting is a science, art or social science subject. Right now, I’ll give you a straight answer. Accounting is a social sciences subject. In Nigeria for example, an Accounting course is studied under the faculty of Administration. Read more on Social science subjects and art and humanities subjects for better explanations

Accounting Course Description

Accounting course prepares a student to be professional accountants, auditors, budget analysts, tax accountants, and to provide financial management services to individuals, businesses, and/or corporations (profit and not-for-profit).

In today’s diverse, global, and technologically sophisticated accounting environment, these competencies are highly sought by employers. Through this program, students gain practical knowledge of the principles, theories, concepts, and professional practices used in today’s global accounting environment.

Benefits Of Studying Accounting

• You will be able to apply problem-solving skills to multiple accounting situations, including those occurring in an international setting.
• You will be able to communicate effectively about accounting and business practices within the context of larger organizational frameworks.
• You will be able to access relevant accounting/financial guidance and apply it in their accounting practice.
• You will be able to demonstrate well-developed competency in their accounting techniques.
• You will be able to demonstrate collaborative skills across accounting and functional business areas.
• You will be able to analyse sources of organizational risk.
• You will be able to apply knowledge of the legal and regulatory environment in which the accounting profession operates.
• You will apply ethical reasoning in their accounting practices

Now I am confident that you know the compulsory subjects needed to study Accounting in WAEC. But note this — Some Universities may accept D7 or E8 in some a compulsory subjects instead of Credit. And some may accept or reject two sittings. That is combinations of WAEC, NECO, or GCE results.

Special consideration (waiver) for Accounting

• The University of Uyo requires credit in Economics.
• University of Port-Harcourt (UNIPORT) does not accept commercial subjects except Financial Accounting or Business studies.
• University of Lagos (UNILAG) requires five’O’ level credits to include English Language, Mathematics, Economics and any two from Financial Account/Principle of Accounting, Further Mathematics, Geography, Government, Biology, Business Management, Data Processing /Computer Studies, Literature in English.
• University of Port-Harcourt (UNIPORT) does not accept Office Practice and Secretarial Studies.
• Benson Idahosa University, Benin City accepts credit/merit in English language and Mathematics at TC II as ‘O’/level equivalent.
• Plateau State University Bokkos (PLASU) and University of Calabar (UNICAL) accept Commerce in place of Economics.
• The American University of Nigeria, Yola (AUN) same as in Finance
• University of Nigeria, Nsukka (UNN) requires Five O’ level credits to include English Language, Mathematics Economics and any other two relevant subjects. For NBC holders, the other two relevant subjects could be from any of Accounting, Principles of Accounts, Commerce, Office Practice and Secretarial Duties.
• Evangel University, Akaeze- Economics is not compulsory but accepts any three relevant subjects.
• Federal University, Wukari, Taraba State (FUWUKARI) – Same as in Economics.
• University of Jos (UNIJOS) in addition to the UTME requirements requires two credits in any of Business Studies, Commerce, Government, Principle of Accounts, Geography and Biology.
• University of Ilorin (UNILORIN) requires ‘O; level credit passes in any three of Accounting, Business Method, Commerce, Geography, Economics, Statistics and Government.
• Igbinedion University Okada accepts Financial Accounting in lieu of Economics.
• Ajayi Crowther University, Ibadan (ACU) requires two other subjects from Accounting, Business Methods, Commerce, Geography and Government.
• Renaissance University, Enugu and Crescent University (CUAB) accept Commerce in lieu of Economics.
• Ladoke Akintola University of Technology, Ogbomoso (LAUTECH) requires two subjects from Physics, Chemistry, Biology, Agric. Science and Geography.
• Crescent University (CUAB): (a) for Business Administration requires Five (5) O’level credits in English Language, Mathematics, Economics, and any two of the following: Commerce, Geography and Statistics is required. (b) For Accounting requires five credits passes in SSCE/GCE/O’ Level/NECO which include English Language, Mathematics, Economics, and any other two social science subjects at not more than two sittings.
• Lagos State University, Ojo (LASU): (a) For Accounting it requires other two relevant subjects could be from any of Principles of Accounts, Commerce, Office Practice and Secretarial duties. (b) For Public Administration, if requires ‘O’ Level credit to include English Language, Mathematics, Government, Economics and any one of Principles of Accounts, Commerce, Office Practice and Secretarial Studies. (c) For Business Administration it requires Five ‘O’ level credit passes including English Language, Mathematics plus any three of Economics, Accounting, Commerce, Government and Geography. (d) For Insurance, it requires Five ‘O’ level credit passes including English Language, Mathematics, Economics plus any two of Accounting, Business Method, Commerce, Government, Geography and Statistics. (e) For Marketing, it requires Five ‘O’ level credit passes including English Language, Mathematics, Economics plus any three of Business Method, Commerce, Book Keeping and Economics.
• Covenant University Ota requires five ‘O’ Level credit passes to include English Language, Mathematics, Economics, one science subject from the following (Biology, Health/ General Science, Agricultural Science, Physics and Chemistry) and either of Geography, Government, Accounting, Book Keeping and Commerce.
  (x) Covenant University Ota for Marketing requires English Language, Mathematics, Economics one of Government or History and any Science subject from Biology, Health/General Science, Agricultural Science, Physics and Chemistry.
• Osun State University Osogbo (UNIOSUN) requires (a) For Accounting Five ‘O’ level credit passes at not more than two sittings in subjects which must include English Language, Mathematics and Economics to form the core subjects, with credit in any of the following: Geography, Government and Accounting at one sittings. (b) For Business Administration Five ‘O’ level credit passes at not more than two sittings in subjects which must include English Language, Mathematics and Economics to form the core subjects, with credit in any of the following: Geography, Commerce, Government, Accounts and Book-keeping at one sittings.
• American University of Nigeria, Yola (AUN) accepts: (i) ‘A’ level passes chosen from English Language, Mathematics, Environmental Science, Biology, Chemistry, Physics, Literature in English, Government, History, Economics, Geography, Further Mathematics, Technical Drawing, Visual Arts, Computer Studies, Information Technology, Civics, and French.
• University of Calabar (UNICAL) requires five credit including English Language and Government and at least a Pass in Mathematics. No candidates will be considered without a credit in English Language. For Public Administration – Same as in Policy and Administrative Studies.
• Kaduna State University, Kaduna (KASU) requires five ‘O’ level credit passes in English Language, Mathematics, Economics and any two of Arts or Social Science subjects.
• Ebonyi State University, Abakaliki requires five O’ level or its equivalent with credits in English Language, Mathematics, Economics. Government and any other subject.
• Nile University of Nigeria, Abuja accepts one subjects from Accounting, Banking and Finance, Commerce, Geography, Business Studies, Government or Statistics in lieu of Economics.
• Nile University of Nigeria, Abuja same as in Accountancy.
• Abia State University, Uturu same as Political Science.
• Godfrey Okoye University, Ugwuomu-Nike – Enugu State requires Five SSCE credit passes in not more than two sittings in subjects which include English Language, Mathematics and Economics.
• Paul University, Awka – Anambra State requires five SSCE credit passes including English Language, Mathematics, Economics and nay other two relevant subjects.
• Redeemer’s University, Mowe requires Five ‘O’ Level credit passes to include English Language, Mathematics, Economics and any other two subjects in Social Sciences.
• Crawford University Igbesa requires for Business Administration five ‘O’ level credit passes to include English, Economics, Mathematics and at least 2 from Business Methods, Accounting, Commerce, Geography and Government
• Ambrose Alli University, Ekpoma requires five credit passes including English, Mathematics, Economics, Government/History and any other subject. Ambrose Alli University, Ekpoma can accept History/Government. Ambrose Alli University, Ekpoma also accepts Mathematics
• Western Delta University, Oghara Delta State (for Business Administration) requires five SSCE credit passes including English Language, Mathematics, Economics or Accounts, one other Social Science subject and any one other subject of choice.
• Niger Delta University Yenagoa (NDU) requires five ‘O’ level credit passes in English, Mathematics, Economics, and any two other subjects in not more than two sittings.
• Bells University of Technology, Otta requires a pass in Physics for Business Computing and Information Technology.
• University of Calabar (UNICAL) requires five ‘O’ level credit passes in English Language, Mathematics, Economics and any two of Arts or Social Science subjects.
• Kwara State University, Ilorin (KWASU): (a) For Accounting requires five O’ level credit passes to include English Language, Mathematics, Economics, Accounting and any other social science subject. (b) For Business Administration requires five O’ level credit passes to include English Language, Mathematics, Economics and any other two social science subjects preferably Business Studies/Commerce or English Language, Mathematics, Government and any two social science subjects.
• University of Nigeria, Nsukka (UNN) requires minimum entry requirement plus credit level pass in English Language, Government, or History and Mathematics at SSCE or GCE ‘O’ level.
• Godfrey Okoye University, Ugwuomu-Nike – Enugu State accepts (a) For Business Administration and Marketing credit pass in Commerce in lieu of Economics. (b) For Public Administration five SSCE credit passes in English, Mathematics, Government or History or Commerce and two other subjects.
• Umar Musa Yar’ Adua University Katsina (UMYU) accepts (a) For Accounting Five credit passes at SSCE (or its equivalent) in English, Mathematics, Economics and any other two relevant Social Science subjects in not more than two sittings. (b) For Business Administration, Credit passes in English Language, Mathematics, Economics or Commerce and any two Social Science subjects. (c) For Public Administration, five credit passes or its equivalent in English, Mathematics, Government or History and any other two subjects from Arts or Social Science in not more than two sittings.
• Renaissance University, Enugu requires five credit passes to include Mathematics, English Language, Economics or Accounting.
•  Federal University of Agriculture, Abeokuta (FUNAAB) requires two relevant credit passes from any of Principles of Accounts, Commerce, Government or Geography.
• Nigerian Defence Academy Kaduna (NDA) requires credit passes in English Language, Mathematics, Accounting and two other subjects from Commerce, Geography, History, French, Arabic and Government.
• Kogi State University Anyigba for Public Administration five SSCE credit passes in English, Mathematics, Government, Economics and any other Arts or Social Science subject.
• Auchi Poly degree for Business administration requires five (5) O’ level credit passes in English Language, Mathematics plus any two (2) of Accounting, Business Methods, Commerce, Government, Geography and Statistics.
• University of Benin (UNIBEN) (for Insurance) – A pass in Further Mathematics is an advantage
• University of Benin (UNIBEN) (for marketing) requires five credit passes to include English Language, Mathematics, Economics and two other subjects at not more than two sittings
• University of Abuja, Gwagwalada for Public Administration requires five Credit Passes at SSCE (or its equivalent) including English, Mathematics, Government or History, Economics or Commerce and any other relevant subjects.
• Babcock University, Ilishan-Remo – A pass in Economics may be considered provided the candidate has a credit pass in Accounting or Commerce.
• Michael Okpara University of Agricultural Umudike requires two other credit passes from Government, CRK and Geography.
• Olabisi Onabanjo University, Ago Iwoye requires ‘O’ level credits in any 3 of Accounting, Business Methods, Commerce, Economics, Statistics, Government and Geography. IRK/CRK, Yoruba and History.
• Christopher University Mowe requires five credit passes in English Language, Mathematics, Economics, one Science subject and any one of Accounting, Business Methods, Commerce, Government, Geography or Statistics

Further reading on Accounting Degree:

• Top Career Opportunities for Accounting
• List of Courses Related to Accounting
• List of Courses Under Accounting
• Required documents for admission to Nigeria
• How to gain admission easily to study Accounting
• How to get scholarship updates to study for free.
• How to obtain a quick student loan