JAMB Subject Combination for Accounting & Finance 2026/2027 – Complete Admission Requirements

Accounting & Finance is one of the most in-demand management courses in Nigerian universities. Every year, thousands of students apply to study Accounting, Finance, or combined programs such as Accounting & Finance, Banking & Finance, and Accounting Education.

To gain admission, one of the most important steps is selecting the correct JAMB subject combination, meeting your WAEC/NECO requirements, and understanding the full admission process. Selecting the wrong subject combination can lead to automatic disqualification, no matter how high your JAMB score is.

This comprehensive guide explains the correct JAMB subject combination for Accounting & Finance, O’Level requirements, Direct Entry requirements, cut-off marks, top universities offering the course, and other crucial admission details.

About Accounting & Finance

Accounting & Finance is the backbone of every successful business, government organization, nonprofit, and financial institution. The course prepares students for careers in auditing, budgeting, banking, taxation, investment banking, corporate finance, and financial management.

Because of its relevance in the business world, competition for admission into Accounting and Finance programs is usually high, especially in top federal universities like UNILAG, UI, UNN, ABU, and UNIBEN.

This article provides everything you need to know if you want to study Accounting & Finance in any Nigerian university.

Correct JAMB Subject Combination for Accounting & Finance

To study Accounting & Finance, the correct UTME subject combination is:

1. Use of English (Compulsory for all students)
2. Mathematics
3. Economics
4. Any other Social Science subject (such as Government, Commerce, Geography, Accounting)

Most recommended 4th subject:

1. Government
2. Commerce
3. Principles of Accounting

Not Allowed

Biology
Chemistry
Physics
Agricultural Science

Choosing any of these non-social science subjects will likely disqualify you.

Why These Subjects Are Required

1. Mathematics

Accounting and Finance involve calculations, statistics, ratios, financial analysis, and logical reasoning. Mathematics is the foundation of all these.

2. Economics

Economics helps students understand production, consumption, distribution, money, inflation, banking, and financial systems.

3. Government, Commerce, or Accounting

These subjects give students a background in business, trade, law, financial regulation, and market operations.

WAEC/NECO Requirements for Accounting & Finance

To study Accounting & Finance, you must have at least five (5) credit passes in the following subjects:

Required O’Level Subjects:

1. English Language
2. Mathematics
3. Economics
4. Government / Commerce / Accounting
5. Any other relevant subject (e.g., Geography, Civic Education)

Important Notes:

• Some universities require the credits in one sitting, especially private and federal universities.
• NECO, WAEC, and NABTEB are all accepted.

Direct Entry Requirements for Accounting & Finance

If you’re applying through Direct Entry (DE), you must have:

1. A’Level Passes in Two Subjects:

• Economics
• Accounting
• Government
• Mathematics

2. Accepted Certificates:

• OND in Accounting, Banking & Finance, Business Administration (Upper Credit)
• NCE in Business Education (Merit)
• ICAN ATS, ANAN, or other recognized professional qualifications
• HND in a related course (Upper Credit or Distinction)

Is Accounting & Finance Competitive in Nigeria?

YES — very competitive.

Thousands of students apply for Accounting & Finance every year because:

• Banks & companies hire many graduates
• Many career opportunities
• High salary potential
• Professional certification pathways (ICAN, ACCA, CIMA, CFA)
• A very flexible and versatile career

Top universities like UNILAG, UNN, UI, ABU, and OAU usually accept only candidates with high scores.

Cut-Off Mark for Accounting & Finance

Cut-off marks vary depending on the school type:

Federal Universities:

220 – 260+

State Universities:

180 – 220

Private Universities:

160 – 200

For best chances of admission, aim for:

JAMB Score: 200+

Post-UTME Score: 60%+

Top Universities Offering Accounting & Finance in Nigeria

Federal Universities

• University of Lagos (UNILAG)
• Ahmadu Bello University (ABU Zaria)
• University of Nigeria Nsukka (UNN)
• University of Benin (UNIBEN)
• University of Ibadan (UI)
• Obafemi Awolowo University (OAU)
• Bayero University Kano (BUK)
• University of Ilorin (UNILORIN)
• Nnamdi Azikiwe University (UNIZIK)

State Universities

• Lagos State University (LASU)
• Delta State University (DELSU)
• Osun State University (UNIOSUN)
• Ekiti State University (EKSU)
• Benue State University (BSU)

Private Universities

• Covenant University
• Babcock University
• Afe Babalola University
• Bowen University
• Madonna University
• Newgate University Minna

Post UTME Subjects for Accounting & Finance

Most schools test you in:

• Mathematics
• English Language
• Economics
• General Knowledge / Current Affairs

Some universities also include:

• Accounting
• Commerce

Career Opportunities for Accounting & Finance Graduates

Graduates of Accounting & Finance can work in:

1. Banking Sector

• Commercial banks
• Microfinance banks
• Investment banks

2. Financial Institutions

• Insurance companies
• Pension firms
• Mortgage banks

3. Business & Corporate Organizations

• Audit firms
• Oil companies
• Telecommunication companies
• Manufacturing industries

4. Government Agencies

• FIRS
• CBN
• NDIC
• Budget Office
• Ministries and Parastatals

5. International Opportunities

• NGOs
• Consulting firms
• Big Four Accounting Firms:
  KPMG
  Deloitte
  EY
  PwC

Professional Certifications You Can Pursue

After your degree, you can boost your career through certifications like:

• ICAN (Chartered Accountant)
• ACCA
• CIMA
• CFA (Chartered Financial Analyst)
• ANAN
• CIPFA
• CISA

These increase your earning power globally.

Common Admission Mistakes to Avoid

Choosing wrong JAMB subjects

Many students mistakenly choose subjects like Biology or Physics.

Poor O’Level grades

Without credit in Mathematics and Economics, admission is difficult.

Not preparing for Post UTME

Some universities use strict screening.

Setting unrealistic school choices

Always add a mix:

• 1 Federal
• 1 State
• 1 Private (backup)

 Frequently Asked Questions (FAQ)

1. What is the JAMB subject combination for Accounting & Finance?

Use of English, Mathematics, Economics, and any Social Science subject.

2. Is Government compulsory?

No, but highly recommended.

3. Can I study Accounting & Finance without Economics?

No. Economics is compulsory in JAMB and O’Level.

4. What JAMB score is good?

A score of 240+ is strong for competitive schools.

5. Can commercial students study Accounting & Finance?

Yes — commercial students fit perfectly into this course.

6. Is Accounting & Finance a difficult course?

It requires strong numerical skills but is manageable with dedication.

Read Also: JAMB Subject Combination for Medical Laboratory Science 2026/2027 – Complete Admission Guide

Accounting & Finance remains one of the most respected, versatile, and high-paying business courses in Nigerian universities. Selecting the correct JAMB subject combination, meeting O’level requirements, and preparing for Post UTME will significantly boost your chances of securing admission.

Correct JAMB Subjects:

Use of English
Mathematics
Economics
Government / Commerce / Accounting

With the right preparation, you can successfully gain admission into your dream university and build a rewarding career in business, finance, or corporate management.