This page contains official WAEC and JAMB subject combination (admission requirements) for Accountancy, including the List of Nigeria Polytechnics Offering this Course, and much more


Course Accountancy
Duration ND 2 Years, HND 2 Years
Suitability Commercial Students
Cut off mark Varies
Entrance Very Competitive
Job Availability High and Competitive


On this page, I will guide you on the required O level subject combination to study Accountancy. if you are a returning visitor, you can skip reading repetitive paragraphs.

You must be a commercial student with a good background commercial subjects for you to study Accountancy in Nigeria Polytechnics, and that’s can only be possible if you meet admission requirements. This page literally covers answers to questions related to O level and A-level admission requirement.
That is the O level / WAEC subject combination (requirements), JAMB UTME subject combination (requirements), Special consideration (waivers) and the required screening documents for admission into Nigeria Polytechnics. In other to help you avoid having difficulties with getting admission in Nigeria Polytechnics, we have some student guide articles that will be of benefit to you. You can ignore.

WAEC subject combination (requirements) for Accountancy

You’re expected to have at least 5 credits on the required WAEC subject combination needed to study Accountancy in Nigeria polytechnics. This subject combination is also applicable to other O’level exams such as NECO AND GCE. The required WAEC subject combination (O level requirement) for Accountancy must include:
English Language, Mathematics and any three subjects from the following: Economics/Commerce, Business Methods, Principles of Accounts, Literature in English Geography Office Practice Government, Biology/Agricultural commercial, Chemistry, Physics, History/Government Typewriting Shorthand
These listed subjects are compulsory for anyone writing WAEC and other O level examinations. I will advise you to include a Language in your O level subjects. For the record, if you are one of those students seeking admission into any polytechnics in Lagos State, Yoruba Language is compulsory for Accountancy. So now that you know the compulsory O level subject requirement to study Accountancy, let also look at JAMB UTME and Direct requirements.

JAMB UTME subject combination (requirements) for Accountancy

The Joint Admission and Matriculation Board (JAMB) is a body responsible for your admission into the University or other institutions. Now I’m going to show you the compulsory JAMB subjects for Accountancy that you must register (English must be included because it is compulsory even though it may not be listed among the JAMB subjects below), and I will honestly advise you to aim for a score of 150 so that you can easily gain admission into any Polytechnics. Read how to answer and pass JAMB once.
Please note– English Language is compulsory. If Mathematics is not listed among the Jamb subject on this post, then Mathematics is not compulsory for this course. JAMB is not the only option to gain admission into Nigerian Universities to study Accountancy. If you’re having troubles with JAMB UTME, maybe it’s time you pass through IJBM, JUBEB, ND, HND or Predegree!..

 JAMB UTME subject combination to study Accountancy must include:
Mathematics and two of Geography, Commerce, Government, Principles of Accounts and Economics.
I want you to read this

If you have your O level result already and the subjects you have is not the same with the admission requirement that is the required O level subject combinations to study Accountancy, don’t give up. You should consider other Accountancy similar courses or take a look College of Education related courses.
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 Polytechnics to choose, please read useful guides on how to choose a course and polytechnics

These are the list of Polytechnics offering Accountancy:

  1. Abraham Adesanya Polytechnic, Ogun State Nigeria
  2. Abia State Polytechnic
  3. Abdul-Gusau Polytechnic, Zamfara State
  4. Akwa Ibom State College of Arts and commercial (AKCAS)
  7. Mai Idris Alooma Polytechnic, Yobe State (ALOOMA)
  8. Abubakar Tatari Ali Polytechnic, Bauchi State
  9. Auchi Polytechnic
  10. BSP
  11. Bayelsa State College of Arts and commercial (BYCAS)
  12. Benue State Poly, Benue State. (BEN-POLY)
  13. College of Administrative and Business Studies, Yobe State (CABSP)
  15. Covenant Polytechnic
  16. Crown Polytechnic, Ekiti State
  17. College of Technology, Osun State.
  18. Dorben Polytechnic
  19. D. S. Adegbenro ICT Polytechnic, Itori, Ogun State
  20. Eastern Polytechnic, Rivers State
  21. Federal Polytechnic, Ado-Ekiti
  22. Akanu Ibiam Federal Polytechic, Unwana
  23. Federal Polytechnic, Bali
  24. Federal Polytechnic, Bauchi
  25. Federal Polytechnic, Bida
  26. Federal Polytechnic Damaturu, Yobe State.
  27. Federal Polytechnic, Ede, Osun State
  28. Fed. Polytechnic, Offa, Kwara State
  29. Federal Polytechnic, Idah Kogi State
  30. Federal Polytechnic, Ilaro, Ogun State
  31. Federal Polytechnic, Mubi, Adamawa State.
  32. Federal Polytechnic, Kaura/Namoda, Zamfara State.
  33. Federal Polytechnic, Nassarawa, Nassarawa State.
  34. Federal Polytechnic, Owerri, Imo State.
  35. Federal Polytechnic, Ile-Oluji, Ondo State.
  36. Federal Polytechnic, Anambra State.
  37. Federal Polytechnic, Ukana Akwa Ibom State
  38. Fidei Polytechnic, Benue State
  39. Gateway ICT Polytechnic, Saapade, Ogun
  40. Rufus Giwa Polytechnic, Ondo State. (RUGIPO)
  41. Ogun State Institute of Technology (OGITECH)
  42. Gboko Polytechnic, Benue State.
  43. Grace Polytechnic, Lagos
  44. Heritage Polytechnic, Akwa Ibom State
  45. The Polytechnic, Ibadan, Oyo State (The Polytechnic, Ibadan)
  46. Igbajo Polytechnic, Osun State
  47. The Polytechnic, Igbo-Owu, Kwara State.
  48. Interlink Polytechnic, Osun State
  49. Institute of Management and Technology, Enugu State (IMT-ENU)
  50. Imo State Polytechnic, Umuagwo, Imo State
  51. Jigawa State Institute of Information Technology, Kazaure Jigawa State
  52. Jigawa State Polytechnic
  53. Kaduna Polytechnic, Kaduna (KAD-POLY)
  54. Kalac Christal Polytechnic, Lagos State
  55. Kano State Polytechnic
  56. Hassan Usman Katsina Poly, Katsina State.
  57. Hussaini Adamu Federal Polytechnic, Jigawa State. (KAZAURE)
  58. Kings Polytechnic, Ubiaja Edo State
  59. Kogi State Polytechnic, Lokoja
  60. Kwara State Polytechnic
  61. Lagos City Polytechnic, Ikeja, Lagos State
  62. Lagos State Polytechnic, Ikorodu (LASPOTECH)
  63. Lens Polytechnic, Kwara State.
  64. Light House Polytechnic, Edo State
  65. Moshood Abiola Polytechnic (MAPOLY)
  66. NACABS Polytechnic, Akwanga
  67. Nasarawa State Polytechnic (NASPOTEC)
  68. NBPZ
  69. Nogak Polytechnic, Cross River State.
  70. Delta State Polytechnic, Delta State.
  71. OKE-OGUN
  72. POLY Our Saviour Institute of commercial and Technology
  73. Osun State Polytechnic (OSUNPOLY)
  74. Osun State College of Tech, Esa-Oke (OSUNTECH)
  75. Delta State Polytechnic, Otefe
  76. Delta State Polytechnic, Ozoro
  77. Plateau State Polytechnic, Barkin-Ladi
  78. Adamawa State Polytechnic
  79. Prime Polytechnic, Kogi State.
  81. Port Harcourt Polytechnic
  82. Kenule Beeson Saro-Wiwa Polytechnic, Rivers State
  83. Sure Foundation Polytechnic, Akwa Ibom State
  84. RONIK Polytechnic, Lagos.
  85. Temple-Gate Polytechnic, Abia
  86. Trinity Polytechnic, Akwa Ibom State
  87. Valley View Polytechnic, Ohafia, Abia State
  88. Edo State Institute of Technology and Management, Usen
  89. Uyo City Polytechnic, Akwa Ibom State
  90. The Polytechnic, Ile-Ife, Osun State
  91. Wolex Polytechnic Lagos.
  92. Waziri Umaru Federal Polytechnic Kebbi State.
  93. Yaba College of Technology, Yaba, Lagos State (YABATECH)
  94. Niger State Polytechnic, Zungeru, Niger State


Can a science or art student study Accountancy?

No! If you are a Science or an Art student, you cannot study Accountancy at the polytechnic because it is a pure commercial course which need a good background in commercial subjects. To avoid discouragement, you can go for this course if you wish provided you have the required subjects combination in your O level result. If you’re still in secondary school, you may find it difficult to change subjects to fit your desired course during WAEC registration because some schools may go against it.

Special Consideration

Now I am confident that you know the compulsory subjects needed to study Accountancy in polytechnics. But note this — Some Polytechnics may accept D7 or E8 in some a compulsory subject instead of Credit. And some may accept or reject two sittings. That is combinations of WAEC, NECO, or GCE results. You will know more when you take a look at the special consideration (waiver) for Accountancy below if available.
Special Consideration/Waiver for Accountany

  • Federal Polytechnic, Anambra State., FEDPOOsun State College of Education, Ila-Orangun, Osun State., Akanu Ibiam Federal Polytechic, Unwana, Yaba College of Technology, Yaba, Lagos State (YABATECH), & Institute of Management and Technology, Enugu State (IMT-ENU) require 5 credits at not more than two sittings. Akanu Ibiam Federal Polytechic, Unwana requires at least credit pass in one commercial subject.
  • The Polytechnic, Ibadan, Oyo State (The Polytechnic, Ibadan), Osun State Polytechnic, Iree Port Harcourt Polytechnic and Delta State Polytechnic, Otefe require five O/L credits including English and Mathematics and any three subjects from the list in column 2 at not more than two sittings. Port Harcourt Polytechnic excludes History.
  • FEDPOFFA and Delta State Polytechnic, Ozoro require credit in English Language, Mathematics and Economics and one of Commerce, Business Method, Bookkeeping, Accounts and Geography.
  • Lagos State Polytechnic, Ikorodu (LASPOTECH) does not accept Literature-in-English as course requirement for Accountancy. Accepts History as UTME subject.
  • Delta State Polytechnic, Delta State. does not accept history but accepts Agric. Sc. or Biology as course requirement.
  • Institute of Management and Technology, Enugu State (IMT-ENU) requires five credit passes.
  • Ramat Polytechnic accepts certificate in Accountancy from institution with at least four (4) papers at pass level which must include English Language and Mathematics and any two of the subjects listed in course requirement column
  • Fidei Polytechnic, Benue State and GBAJO require five credit passes in Eng. Lang; Mathematics, Economics/Commerce and any other two subjects from the following: Bus. Method, Accounts, Geography, Govt. Agric/Biology at not more than two sittings.
  • Federal Polytechnic, Owerri, Imo State. requires five credit at two sittings which must include Mathematics, English Language and three other relevant subjects.
  • Osun State College of Tech, Esa-Oke (OSUNTECH) does not accept Literature in English, Office Practice, Typewriting and Shorthand as course requirement, but Economics and Commerce are accepted as different subjects.
  • Kwara State Polytechnic does not accept History as a requirement for Accountancy but accepts Credit pass in Statistics.
  • Federal Polytechnic, Ede, Osun State requires credit passes in one commercial subject and does not accept History, Office Technology, Typewriting and Short hand.
  • Yaba College of Technology, Yaba, Lagos State (YABATECH) requires Five (5) credit passes in Mathematics, English Language, and any other three (3) from the followings: Government, Economics/Commerce, History, Lit-In-English, Yoruba, Hausa, Igbo, Fine Art, Biology, Physics, Chemistry, Principle of Accounting.
  • Federal Polytechnic, Ilaro, Ogun State requires credit pass in English Language, Mathematics, any two of (Economics, Commerce, Business Method and Principles of Accounts) and any one of (Biology, Chemistry, Physics and Agricultural commercial).
  • Federal Polytechnic, Owerri, Imo State. accepts Economics/Commerce and Principle of Accounts/Accounts as UTME subjects. (o) College of Administrative and Business Studies, Yobe State (CABSP) accepts Certificate Course of the College or from any recognised institution OR any other qualification recognized by the College Academic Board.
  • Federal Polytechnic, Bauchi: requires; Mathematics, Economics/Commerce/ Principles of Accounts, and at lease a pass in Geography.
  • Auchi Polytechnic requires that the required number of credits should include Mathematics, English Language, and Economics.
  • Imo State Polytechnic, Umuagwo, Imo State accepts only Biology or Agricultural commercial. It does not accept History and Lit. in Eng. as course requirement for Accountancy.
  • Federal Polytechnic, Bali accepts Principles of Accounting, Economics/Commerce and any other subject as UTME subjects.
  • Moshood Abiola Polytechnic (MAPOLY) requires five credits in not more than two sittings. In addition to credits in English Language and Mathematics prospective candidates must possess credit pass in Economics/ Commerce.
  • Akwa Ibom State College of Arts and commercial (AKCAS) requires credit passes in English Language, Mathematics, Biology/Chemistry/Physics and any other two (2) from Economics, Business Management, Principles of Accounts, Literature in English, Commerce, History/Government, Statistics and Geography.
  • The Oke-Ogun Polytechnic accepts Civic Education in lieu of Government and also accepts Animal Husbandry in lieu Agriculture.
  • Igbajo Polytechnic, Osun State – Mathematics is not compulsory as UTME subject.
  • Osun State Polytechnic, Iree accepts credit in Civic Education/Government, Data Processing/Computer Studies/ICT.

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