JAMB
Nigeria 🇳🇬JAMB UTME — compulsory Use of English plus 14 subjects to choose from, each with its own Beginner–Advanced track.
📏 UTME is scored out of 400 (Use of English + 3 chosen subjects, 100 marks each). Most universities set 180+ as the general cut-off; competitive courses need 250+.
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420 lessons15 subjectsSelf-pacedPremium plan
Use of EnglishMathematicsPhysicsChemistryBiologyGovernmentEconomicsLiterature-in-EnglishChristian Religious StudiesIslamic Religious StudiesGeographyAccountingCommerceAgricultural ScienceFrench
Free covers 12 of 22 lessons in Accounting. Intermediate and Advanced lessons are part of Premium — your progress is saved.See Premium →
Beginner
Beginner skill
No prior knowledge assumed — the vocabulary and double-entry foundations of Accounting as WAEC/JAMB test them.
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1
🔒 After lessonsMeaning and Concepts of Accounting
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StartMeaning, Objectives and Users of Accounting
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Accounting Concepts and Conventions
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2
🔒 After lessonsThe Double-Entry System
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The Accounting Equation and Double-Entry Rules
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Debit and Credit: Recording Transactions
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3
🔒 After lessonsSource Documents and Books of Original Entry
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Source Documents: Invoice, Receipt, Cheque
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Books of Original Entry: Day Books and the Cash Book
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4
🔒 After lessonsPrinciples of Accounts — Cash Books and Petty Cash
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The Cash Book and the Imprest Float
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Intermediate
Intermediate skill
The trial balance and preparing final accounts — the applied core of the Accounting syllabus.
1
🔒 After lessonsThe Trial Balance
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Preparing a Trial Balance
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Errors Not Revealed by the Trial Balance
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2
🔒 After lessonsFinal Accounts: Trading and Profit & Loss
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The Trading Account: Gross Profit
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The Profit and Loss Account: Net Profit
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3
🔒 Module checkpoint · PremiumThe Balance Sheet
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🔒 Module checkpoint · PremiumPrinciples of Accounts — Adjustments and Stock
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PremiumYear-End Adjustments and Stock Valuation
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Advanced
Advanced skill
Depreciation, reconciliation, partnership and specialized accounts — the applied, scenario-based Accounting content tested at the highest level.
1
🔒 Module checkpoint · PremiumDepreciation
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🔒 Module checkpoint · PremiumReconciliation and Control Accounts
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🔒 Module checkpoint · PremiumPartnership and Non-Profit Accounts
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🔒 Module checkpoint · PremiumPrinciples of Accounts — Special Accounts
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PremiumIncomplete Records, Manufacturing and Branch Accounts
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5
🔒 Module checkpoint · PremiumPrinciples of Accounts — Ventures, Companies and Systems
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PremiumJoint Ventures, Companies, the Public Sector and the Computer
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Syllabus coverage · Accounting
0/25 official topics · 0%25 topics still to cover
- Nature and significance of accounting (history, branches, users of accounting information, role of records)Meaning, Objectives and Users of Accounting →
- Accounting concepts and conventions (principles of accounting)Accounting Concepts and Conventions →
- Source documents and books of original entry (invoice, receipt, credit and debit notes; day books, journal)Debit and Credit: Recording Transactions →Source Documents: Invoice, Receipt, Cheque →
- The accounting equation and the ledger (double entry, classification of accounts)The Accounting Equation and Double-Entry Rules →
- Trial balance, correction of errors and suspense accountPreparing a Trial Balance →Errors Not Revealed by the Trial Balance →
- Ethics in accounting (objectives, qualities of an accountant)Meaning, Objectives and Users of Accounting →
- Cash book (single, two- and three-column cash books, discounts; petty cash and the imprest system)The Cash Book and the Imprest Float →
- Bank transactions and reconciliation (bank instruments, e-banking, bank reconciliation statement)Debit and Credit: Recording Transactions →Bank Reconciliation Statements →
- Final accounts of a sole trader: trading, profit and loss account (income statement) and balance sheetThe Trading Account: Gross Profit →The Profit and Loss Account: Net Profit →
- Year-end adjustments (bad debts and provisions, discounts, accruals and prepayments)Year-End Adjustments and Stock Valuation →
- Depreciation (straight-line, reducing-balance and revaluation methods; disposal of assets)Preparing the Balance Sheet →Classifying Assets and Liabilities →
- Stock valuation (FIFO, LIFO, simple average; importance and effects on profit)Year-End Adjustments and Stock Valuation →
- Control accounts and self-balancing ledgers (purchases and sales ledger control accounts)Preparing a Trial Balance →Control Accounts: Sales and Purchases Ledger →
- Incomplete records and single entry (statement of affairs, missing figures, conversion to double entry)Incomplete Records, Manufacturing and Branch Accounts →
- Manufacturing accounts (cost classification, prime cost, cost of production, apportionment)Incomplete Records, Manufacturing and Branch Accounts →
- Accounts of not-for-profit organisations (receipts and payments, income and expenditure, accumulated fund, subscriptions)Non-Profit Organizations: Receipts and Payments vs Income and Expenditure →
- Departmental accounts (apportionment of expenses, departmental trading and profit and loss)The Trading Account: Gross Profit →The Profit and Loss Account: Net Profit →
- Branch accounts (head office books, goods sent to branch, reconciliation)Incomplete Records, Manufacturing and Branch Accounts →
- Joint venture accounts (venturers' personal accounts, memorandum joint venture account)Joint Ventures, Companies, the Public Sector and the Computer →
- Partnership accounts: formation, appropriation account, capital and current accountsPartnership Accounts: Profit Sharing →
- Partnership accounts: goodwill, admission and retirement of partners, dissolution, conversion to a companyPartnership Accounts: Profit Sharing →
- Company accounts: formation, classification, shares and debentures, issue of sharesPartnership Accounts: Profit Sharing →
- Company accounts: final accounts, reserves (capital and revenue) and interpretation using ratiosJoint Ventures, Companies, the Public Sector and the Computer →
- Public sector accounting (cash and accrual bases, government revenue and expenditure, consolidated revenue fund, financial controls)Joint Ventures, Companies, the Public Sector and the Computer →
- Information technology in accounting (manual vs computerised systems, data processing, hardware and software)Joint Ventures, Companies, the Public Sector and the Computer →
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