JAMB Areas of Concentration for Principles of Accounts 2025/2026

JAMB Areas of Concentration for Principles of Accounts 2025/2026: Are you preparing for the 2025/2026 JAMB Principles of Accounts exam? Check out our comprehensive guide on the JAMB areas of concentration for Principles of Accounts to help you focus your studies and increase your chances of success.

JAMB Areas of Concentration for Principles of Accounts 2025/2026

The Joint Admissions and Matriculation Board (JAMB) exam is a crucial test for students seeking admission to tertiary institutions in Nigeria. The Principles of Accounts section is an integral part of the exam, accounting for a significant portion of the total score. As such, candidates must prepare thoroughly for this section to maximize their chances of success. That’s where our guide to JAMB Areas of Concentration for Principles of Accounts 2025/2026 comes in.

In this guide, we provide a comprehensive overview of the key topics and concepts students should focus on to excel in the Principles of Accounts section of the JAMB exam.

Whether you’re a seasoned student or just starting, our guide will provide the tools and knowledge you need to succeed on exam day. So if you’re looking to boost your performance on the JAMB exam, read on to learn more about our guide to JAMB Areas of Concentration for Principles of Accounts 2025/2026.

Here are the topics and areas of concentration for the JAMB 2025 Principles of Accounts exam:

1. Nature and Significance of Bookkeeping and Accounting
2. Principles of Double Entry
3. Ethics in Accounting
4. Cash Book
5. Bank Transactions and Reconciliation Statements
6. Final Accounts of a Sole Trader
7. Stock Valuation
8. Control Accounts and Self-balancing ledger
9. Incomplete Records and Single Entry
10. Manufacturing Accounts
11. Accounts of Not-For-Profit-Making Organizations
12. Departmental Accounts
13. Branch Accounts
14. Branch Accounts
15. Partnership Accounts
16. Partnership Accounts
17. Public Sector Accounting
18. Information Technology in Accounting

You can download the JAMB 2025 Principles of Accounts Syllabus here.

What Are the JAMB 2025 Areas of Concentration for Principles of Accounts?

The JAMB 2025 areas of concentration for Principles of Accounts include a wide range of topics related to accounting and financial management. Some of the key areas that candidates are expected to focus on during their studies and exam preparation include:

Nature and significance of bookkeeping and accounting: This includes an understanding of the basic principles and concepts of accounting, the role of accounting in business, and the different types of accounts and financial statements.

Principles of double entry: This involves an understanding of the principles of debit and credit, the different types of accounts, and how to record transactions in the general ledger.

Cash book: This covers the recording of cash transactions in a cash book, the different types of cash books, and the importance of maintaining accurate cash records.

Bank transactions and reconciliation statements: This includes an understanding of the different types of bank accounts, the importance of bank reconciliation, and how to prepare a bank reconciliation statement.

Final accounts of a sole trader: This involves an understanding of the different components of a final account, the preparation of a trading and profit and loss account, and the preparation of a balance sheet.

Stock valuation: This covers the methods of valuing inventory, including the first-in, first-out (FIFO) and last-in, first-out (LIFO) methods.

Control accounts and self-balancing ledger: This involves an understanding of control accounts, how they are used in accounting, and how to maintain a self-balancing ledger.

Incomplete records and single entry: This covers the preparation of accounts for businesses that do not maintain a full set of accounting records, and the use of single entry bookkeeping methods.

Manufacturing accounts: This includes an understanding of the different types of manufacturing costs, how to prepare a manufacturing account, and how to calculate the cost of goods sold.

Accounts of not-for-profit organizations: This involves an understanding of the accounting requirements for non-profit organizations, including the preparation of receipts and payments accounts and income and expenditure accounts.

Departmental accounts: This covers the preparation of accounts for different departments within a business, and the allocation of expenses and revenues.

Branch accounts: This includes an understanding of the accounting requirements for businesses with multiple branches and the preparation of branch accounts.

Partnership accounts: This covers the preparation of accounts for partnerships, including the preparation of a profit and loss appropriation account and the distribution of profits and losses.

Public sector accounting: This involves an understanding of the accounting requirements for government and public sector organizations.

Information technology in accounting: This covers the use of technology in accounting, including the use of accounting software, electronic data interchange, and electronic funds transfer.

Conclusion

The JAMB Areas of Concentration for Principles of Accounts guide is essential for any student preparing for the JAMB Principles of Accounts exam in the 2025/2026 session. With our directory, you can master the key topics, formulas, and expert tips you need to succeed and feel confident on exam day. Don’t leave your success to chance – start studying now and give yourself the best opportunity to excel in JAMB’s Principles of Accounts!

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