JAMB Topics for Accounting 2026 | PDF Free Download

JAMB Topics for Accounting 2026. You will be able to download it in PDF.

Getting ready for JAMB Accounting? Make sure you’re covering the right content. Don’t let irrelevant topics derail your preparation.

We’ve compiled the comprehensive list of JAMB Accounting topics straight from the official JAMB Accounting syllabus.

JAMB Topics for Accounting

BROAD TOPIC	SUB-TOPICS
Ethics in Accounting	– Objectives – Qualities of an Accountant such as honesty, integrity, transparency, accountability, and fairness
Cashbook	– Columnar cashbooks (two and three columns) – Discounts (trade and cash discounts) – Effects of trade and cash discounts in books of accounts – Petty cashbook and the imprest system – Determining the cash float – Identifying various petty cash expenses
Bank Transactions and Reconciliation	– Instruments of bank transactions (cheques, pay-in-slips, credit/debit cards, etc.) – e-Banking system (automated credit system, credit transfers, interbank transfers, direct debit, etc.) – Causes of discrepancies between cashbook and bank statement – Bank reconciliation statement – Preparing adjusted cashbook balances
The Final Accounts of a Sole Trader	– Income statement (Trading and Profit & Loss Account) – Statement of financial position (Balance Sheet) – Adjustments: provision for bad and doubtful debts, provision for discounts, provision for depreciation (straight-line and reducing balance), accruals and prepayments – Determining cost of sales, gross profit, and net profit – Identifying fixed assets, current assets, long-term liabilities, current liabilities, and proprietor’s capital – Computing adjustable items on related expenditure and income – Relating adjustable items to disclosures in the statement of financial position – Differentiating between bad debts and provision for bad and doubtful debts
Stock Valuation	– Methods of cost determination (FIFO, LIFO, simple average) – Advantages and disadvantages of each method – Determining cost of materials issued to production or cost of goods sold – Calculating closing stock of materials or finished goods
Information Technology in Accounting	– Manual and computerized accounting systems – Differences between manual and computerized processing systems – Processes involved in data processing – Components of a computer system (hardware and software) – Advantages and disadvantages of manual and computerized accounting systems