Accountancy /Accounting Course Guide in Nigeria

Accountancy or Accounting is a course that is offered in many universities and polytechnics in Nigeria and abroad. Accountancy or Accounting is a four (4) year course in the faculty of administration.  Students graduate from Accountancy or Accounting with a Bachelor of Administration B.A. (Hons) to become an accountant with or without other professional qualifications

Accountancy /Accounting Course Guide in Nigeria

Accounting as a course in higher institutions is the study of how businesses keep a track record of their timely income and assets. Accountants fit into place in a wide array of activities ranging from recording day-to-day business transactions including efficiency gains and computing cost from new ideas, preparation of financial statements, participating in strategies for acquisitions and quality management, developing and using business information system (BIS) to tract day-to-day financial performance, developing strategies for effective taxing as well as harnessing health care benefits for management.

1.    Accounting Career Prospects

There’s a bunch of a job out there in accounting. Perhaps most significant: you will study how business performs. Accounting jobs offers inspiring and challenging jobs that are constantly evolving. Because accountants spend ample duration of time learning the craft of businesses they really understand the nuts and bolts of business. It’s no surprise that many successful key players in business started their careers in accounting jobs. It’s also no shock that most Chief Financial Officers of great corporations have an educational background in accounting. An accountant is absolutely positioned to become a CFO since he or she almost certainly has the preeminent understanding of what improves business and profits in a corporation.

It’s also worth getting cognisance that accounts are in recurrent short supply. Accounting Jobs are everywhere even in the current feeble economy. Also the take home cash (salary) for well trained accounts is encouraging. Yes, companies, firms, institutions, even worship centres will always need an accountant. Why? Yes, audits, taxes, bookkeeping will always and certainly need to be done. Also the field of accountancy has expanded due to a variety of financial scandals in recent years

2.    Where to Study Accounting in Nigeria

Accounting and Accountancy is a very popular course of study offered in almost 70% of higher institutions in Nigeria. For the purpose of brevity, I will list the major Federal University in Nigeria

Adekunle Ajasin University (AAUA)

Abia State university (ABSU)

Ahmadu Bello University (ABU)

ABUJA – University of Abuja, FCT Abuja

Anambra State University (ANSU)

American University of Nigeria (AUN)

Bauchi State University (BASU)

Benue State University (BSU)

Caritas University (CARITAS)

Cross River University of Technology (CRUTECH)

Elizade University (ELIZADE)

Enugu State University of technology (ESUTECH)

Evangel university (EVANGEL)

Igbinedion University (IGBINEDION)

Imo State University (IMSU)

Federal University – Dustsinma  (FED-DUTSINMA)

Federal University WUKARI (FED-WUKARI)

Kwararafa  university (KWARARAFA)

University of Lagos (LAGOS)

Lagos City Polytechnic (LCITY)

Madonna University (MADONNA)

Mcpherson  University Nigeria (MCPHERSON)

University of Maiduguri (MAIDUGURI)

University of Agriculture Makurdi (MAKURDI)

University of Mkar (MKAR)

Nasarawa State University (NASARAWA)

Obafemi Awolowo University (OAU)

Olabisi Onabanjo University (OOU)

Plateau State university (PLSU)

University of Posrt Harcourt (PHC)

Rivers State University of Science and Technology (RSUST)

Usmanu Danfodiyo University Sokoto (UDUSOK)

Ekiti State University (EKSU)

Osun State University (UNIOSUN)

Nnamdi Azikiwe University (UNIZIK)

University of Nigeria (UNN)

University of Uyo (UYO)

Wellspring University (WELLSPRING)

Western Delta University (WESTERN-DE)

3.    Mode of Admission for Accounting/Accountancy 

The general modes of admissions for Accounting/Accountancy into higher institution are;

(a) Through JAMB-UTME

(b) Through Direct entry (JAMB regulated)

(c) Through direct form sales from the institutions (applicable for part time basis)

4.    Admission Requirement for Accounting/Accountancy 

(a) JAMB UTME Admission requirement

JAMB UTME requires Five (5)  SSCE credits in Mathematics, English Language, Economics and any other two relevant subjects preferably Government, Commerce or Accounting, Principles of Accounts.

For NABTEB holders, other relevant subjects could be Commerce, Accounting or Principles of Accounts.

Special UTME Admission Requirements


(i) UYO requires credit in Economics.

(ii) PHC does not accept commercial subjects except Financial Accounting or Business.

(iii) LAGOS requires five ‘O’ level credits to include English language, Mathematics, Economics and any other Science, Social Science or Arts subject.

(iv) PHC does not accept Office Practice and Secretarial Studies.

(v) BIU accepts credit/merit in English language and Mathematics at TC II as ‘O’/level equivalent.

(vi) OOU requires ‘O’ level credits in any 3 of Accounting, Business Methods, Commerce, Economics, Statistics, Government and Geography. IRK/CRK, Yoruba and History.

(vii) PLSU and CALABAR accept Commerce in place of Economics.

(viii) AUN same as in Finance

(ix) UNN requires Five O’ level credit passes to include English Language, Mathematics Economics and any other two relevant subjects. For NBC holders, the other two relevant subjects could be from any of Accounting, Principles of Accounts, Commerce, Office Practice and Secretarial Duties.

(x) Five ‘O’ level credits which should include English Language, Mathematics, Economics plus any two other subjects from Government, Yoruba, Biology.

(xi) EVANGEL- Economics is not compulsory but accepts any three relevant subjects.

(xii) FED-WUKARI – Same as in Economics.

(xiii) MAKURDI


(i) OAU requires Principle of Account not Commerce

(ii) BSU requires Economics.

(iii) CALABAR and IGBINEDION accept Commerce in lieu of Economics.

(iv) CALABAR does not accept CRK.

(v) OOU does not insist on Economics.

(vi) LAGOS accepts Economics, Mathematics and any Science, Social Science or Arts subject.

(vii) AUN same as in Finance.

(b)  Direct Entry (DE) Admission Requirement

Before you can secure admission to study accounting/accountancy through direct entry, you are required to posses two (2) Advanced ‘A’ Level passes chosen from Accounting, Economics, Business management, Geography and Government.

Different universities in Nigeria have divers waiver or special consideration in her direct entry admission requirements.


(i) ABU accepts

(a) NCE with passes at merit level in relevant subjects.

(b) Two ‘A’ level passes in Accounting or Economics and any one other subject.

(c) Foundation of professional examination such as ICAN, ACCA, ICMA

(d) merit pass in ABU Diploma in Accounting, Banking or Insurance.

(iii) ANSU accepts OND/HND LOWER CREDIT or equivalent in relevant disciplines.

(iv) BIU, ADSU, UNIZIK, ABSU, MADONNA and ANSU accept OND/NCE in the relevant fields. UNIZIK and ABSU also accept HND. UNIZIK and ANSU accept OND/HND with at least a lower credit pass.

(v) RSUST accepts holders of the following qualifications for year II:-

(a) OND/ND, RSUST Diploma (Upper) in relevant fields or a Degree/HND not relevant to the field for admissions to 200 level;

(b) A Degree/HND relevant to the field for admissions to 300 level;

(vi) IMSU and PHC – No Direct Entry.

(vii) BAYERO accepts own Diploma in Accounting and Auditing & Advanced Diploma in Accounting and Auditing/Banking and Finance at Credits level.

(viii) UMUDIKE, ABSU and DELSU accept holders of the following qualifications:-

(a) Complete pass in the Intermediate ICAN Examination or equivalents; and

(b) Pass in final exams of the Chartered Institute of Secretaries (except UYO and DELSU) plus UTME requirements.

(ix) EKSU, DELSU & UYO accept OND/HND in relevant fields not below Upper Credit level. (CALABAR accepts HND at lower credit level plus UTME requirements. In addition, EKSU insists on ‘A’ level passes in Econs but does not accepts IJMB

(x) UNIZIK does not accept Government or Geography. All Direct Entry candidates must satisfy UTME requirements.

(xi) OAU accepts

(i) Candidates with National Diploma (OND) in Accounting with minimum of Upper Credit

(ii) Advanced Level passes in Economics, Accounting, Business Management, plus Government and Geography or ICAN/ATS I, II and III.

(xii) UNIZIK and OOU require at least two ‘A’ level passes to include Accounting (or Economics for UNIZIK). UNIZIK and ESUTECH require that Direct Entry applicants possess UTME requirements.

(xiii) UNN accepts:

(a) HND/OND/NCE in relevant fields

(b) The following qualifications with UTME requirement:

(c) Complete pass in the Intermediate ICAN examination or equivalents.

(d) Pass in final exams of the Chartered Institute of Secretaries.

(e) relevant recognized university Diploma.

(xiv) LAGOS accept own Diploma in Accounting.

(xv) EBSU accepts:

a) NCE/ND/ND with passes at Merit level in relevant fields;

b) AAT, Intermediate ACCA or ICAN or ATS final certificate provided such candidate possesses O’ level credit passes in English Language, Economics and Mathematics.

(xvi) BIU accept:

a) OND/Recognised University Diploma at credit level.

b) A/L passes in Accounting, Econs, Maths and Business Management.

(xvii) UDU accepts:

(a) Credit in Accounts in lieu of Economics

(b) ND in relevant field not below lower credit

(c) NCE (Business Education).

(xviii) IGBINEDION accepts ND (Credit) in related fields.

(xxi) NDU – No Director Entry.

(xxii) BSU accepts ND/NCE (Upper credit/Merit level) plus five ‘O’ level requirements to include Economics at one sitting.

(xxiii) OAU accepts OND in Accounting with minimum of upper credit. ICAN/ACCA examination at professional level or ATS (Stage III) examination of ICAN

(xxiv) ABUJA accepts ‘A’ level pass in Geology.

(xxv) MADONNA accepts own Diploma in Account ing/Banking and Finance.

(xxvii) NASARAWA accepts ND/HND in relevant field not below lower credit; IJMB in relevant subject not below 10 point; NCE in Business Education

(xxviii) UYO accepts OND/HND in relevant fields. All Direct Entry candidates must satisfy UTME requirement.

(xxix) OOU accepts own Diploma in related discipline.

(xxx) AUN same as in Finance

(xxxi) UYO accepts OND/HND un relevant fields not below lower credit level. All Direct Entry candidates must satisfy UTME requirement.

(xxxii) WELSPRING accepts NCE/ND/HND at minimum of merit level in related courses, or it own Diploma or any other Diploma from a recognised institutions.

(xxxiii) EVANGEL accepts two A’ level passes to include Economics or ND/NCE in addition to UTME requirements.

(xxxiv) MAKURDI accepts:

a) Candidates should posses at least two GCE (A’ level) passes or its equivalent in any of the following subject: Economics, Principles of Accounts, Marketing, Business Management, Geography, Government and Commerce plus UTME requirements.

b) Candidates with Diploma at upper credit in relevant field shall be considered for Direct Entry into year two (2) provided they satisfy the 0’level requirements.

c) Candidates with HND upper credit can be admitted into year three (3) and those with lower credit can be admitted into year 2 provided they satisfy the 0’level requirements

(xxxv) MCPHERSON accepts NCE with passes at merit level in relevant subjects, Foundation of professional examinations such as ICAN, ACCA, ICMA or OND/ND Upper Credit in relevant field.

Do you have any question or need more clarification? Put your question in the comments section below.

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Comments (74)

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  1. Victor says:

    Pls does uniabuja accept JUPEB(AAA in acct,eco,mgt) for direct entry? If yes,can i put uniabuja as second choice? If no,what school can i put as 2nd choice? Unilorin is my 1st choice. Want to study accounting!

  2. chukwuma says:

    please does Abu accept commerce as a jamb combination subject to study accounting I wrote eng. maths. econs and commerce

  3. Precious okereke says:

    Pls i registered maths,eng,econs nd account in my jamb. Nd i want to study accounting in uniport. My question is, are these the good combinations 4 uniport?

  4. beautiful says:

    please concerning direct entry does OAU accepts lower credit for accounting

  5. Nuelben says:

    I have six credit in my o’level, english d7 and my n c e result,i have upper credit in business education. can i get addmssn to study accounting @ Nasarawa state uni?

  6. michael says:

    I have HND in accounting wit upper credit which level can i get in unijos using direct entry.

  7. polycarp says:

    i have credit in all o level result, except govt. can that fetch me admission in uniben?

  8. emmanuel says:

    my question is in my waec gce i habe all my subject including maths nd english ,commerce economics goverment biology, but my account was cancelled. can i study accounting

  9. UKO says:


  10. Yetunde Adeola says:

    my question is can i combine waec and gce for accounting course in OOU and AAUA?

  11. AZEEZ says:

    I have credit in maths,English,Economic,Government,Commerce and E8 in Account can I get admission in into FUNAAB

  12. Adesola says:

    Can someone uses combination of waec and neco in eksu

  13. Hassan yunusa says:

    Hello my quetion is,
    i can write postume for two universities at one year

  14. Yunusa hassan says:

    My question is that, ahmadu bello university zaria, can accept commerce place of ecomonics for accounting course

  15. Hassan yunusa says:

    Hello my quetion is, i dont have economics in my olevel result but i have the commerce,
    i want study accounting in abuzaria,
    i got admission.

  16. Onyedikachukwu Amuzie says:

    hi admin, pls I want to know whether UNN and MICHAEL OKPARA UNIVERSITY (UMUDIKE) accept lower credit (I.e ==2.80) for direct entry into LIBRARY AND INFORMATION SCIENCE. pls I need ur reply bcos I want to buy direct entry form dis month.tnx.

  17. Faith says:

    I registered maths, english, marketing, civic, account, economics, government, biology and crk . I want to enter unical but they accept commerce in place of economics and do not accept crk, will i still be accepted or what am i to do?

  18. Olumighty says:

    Pls, How can i undergoe direct entry process into uniabuja for 2016 very urgent?

    • Ifiofkobong says:

      @Olumighty, pick the direct entry form from JAMB and pt UNIABUJA as your institution of choice during registration.

  19. Matias Ruth says:

    can any school accept me with D7 in mathematics to study accounting? please

    • Danieladejoh says:

      D7 in math can not give admission in accountancy dptmt

      • Ifiofkobong says:

        Hello Danieladejoh, you need a credit in Mathematics to get admission into accounting course in any Nigerian University. So, put in WAEC or NECO again. You can still proceed with the admission process with awaiting result. Sure the result will be released before the do the final admission screening. Success!

  20. Oludaniel says:

    please my QUESTION is: Are DE questions the same as post UTME questions? i mean for a mechanical engineering student, are we to meet normal questions like maths, english, physics and chemistry or we should be expecting questions like MEC 113 MEC 111 etc? pls i need an urgent answer so as to know how to start practising

    • Ifiofkobong says:

      Hello Oludaniel, this depends on your school. Some schools write different questions in their post DE exam while others write the same with post utme. Kindly get the post DE past questions for your school from us and see the nature of the exam. Thanks

  21. olamide says:

    I had credit in all my 9 subject doing ssce can I go for unilorin

    • Ifiofkobong says:

      Hi Olamide, that is a very good result. What you need now is to score very high in the comming post utme exam. Keep up.

  22. olamide says:

    pls am a student of mapoly wanna finish wit my ND program but I wanna register for jamb,need ur

    • Ifiofkobong says:

      Hi Olamide, go ahead and register for the direct entry once you have your result. You will get admission if you score high in the post DE exam

  23. patience says:

    pls i want know can i study accounting in unijos with credit in maths;economis,government,english,commerce..but d7 in accounting?

    • myPastQuestion says:

      Hello Patience, you can in accounting to get admission into this course. Some university accepts economics in lieu of accounting.

  24. anuoluwapo says:

    Please which school and which course can I offer with D7 in economics

  25. Tuneri says:

    pls is ny combination ok for oou,maths,eng,commerce,gov,agric. I want to study accountancy

  26. peace says:

    pls I crédited maths,eng ,Acc,commer,biology,civic can i be admited into unizik for accounting


  27. jeremiah says:

    pls is my combination ok for uniyo….maths, English,Economics, and account or commerce

  28. osein isiak k says:

    i have hnd upper credit in accounting and i want to do direct entry into 300level at national open university,how its possible

  29. Vincent says:

    I am a 200 level student in uniuyo, how can I apply for ICAN exam? I want to become ICAN member(chartered).

  30. olalekan says:

    I want to fill a jamb form for accounting but dnt know the two courses to add with maths and english

  31. funmi says:

    admin,please wat is uniosun’s jamb requirement for accounting?

  32. Elphem' says:

    Pls sir,i want to comfarm wether UI is offer accounting couse

  33. eniola ayokunmi amos says:

    in what period does the jamb direct entry form be on sale?

  34. xxx says:

    Thiѕ blog was… how do you say it? Relevant!! Finally I have found something
    which helped mе. Thanks!

  35. danjuma says:

    iam in my final year, hnd accountancy, can I use awaiting result for pgd

  36. Mercyhills says:

    pls I have lower credit in Acoounting from Abia State Polytechnic. Which school can take me for degree 300l.

  37. ahmed jibrin says:

    Pls i hav d7 in account nd in commerce nd credit in maths nd english nd som oder 4 subject plz wil i b ablr able tu study accountin in abu zaria

  38. ij says:

    pls is gov really compulsory in accting in uniuyo cos i ddnt write bt i av 7 papers in waec n wil it affect my admission thanks

  39. darasimi says:

    pls i have credits in maths‚english‚economics‚commerce and account.i also scored 271 in jamb‚can i be admitted into oau to study accounting?

    • myPastQuestion says:

      That’s a very high score. You will be admitted if you score high in Post UTME. Buy OAU Poast Questions and start reading now

  40. olalekan yusuf says:

    I have upper in ND accounting, I didn’t meet up with the jamb direct entry form before its closing date. Pls, which school can I apply in for to start my direct entry course as an accounting student under part-time bases.

  41. Taiwo says:

    I have HND Bus Admin with lower credit. Also, Chartered Institute of Finance and Control of Nigeria Certificate. Pls can I use these qualifications to study Bsc. Accounting and which university in Nigeria? Thanks

  42. rosemary says:

    pls i want to get DE into any eastern university in accounting. which one will be advisable and affordable


    pls I need ur help I have OND in Stististics upper credit which university will accept me into accounting

  44. adenike says:

    pls i need ur help concerning my O’level i have D7 in Economics but a credit pass in commerce, account maths and Eng, can i be admitted into unilorin or oau to study accounting….thanks

    • Jessica says:

      have economic d7, literature d7,Igbo d7, can I study accounting or mass communication with commerce, English, government, math crk, biology.
      please your reply is so important to me.

  45. Timmy says:

    pls I hav lower credit of (2.70) In accounting (ond) from kogi state pyrotechnic lokoja, p
    ls will unizik take me for direct entry?

  46. Omolola says:

    Please, with Lower Credit in Accountancy ND can one apply for Direct Entry into AAUA? Thanks.

  47. Dominic Teimene says:

    I have a pass in my ND wish school can admit me and what level? please reply me as soon as possible via my email. thanks for your time.

  48. Emmanuel Bassey says:

    I do have a pre-nd result in accounting, please can it be used to get admission into 100L in A.b.u zaria.

  49. pelumi says:

    please concerning direct entry does OAU accepts lower credit for accounting

  50. Oluwatosin says:

    Pls,i did jamb this year and I had 225,wll Unilorin admit me to study Accounting ? Pls,reply as soon as possible

  51. rahman says:

    i want you to help me concerning O’level results can OAU, UNILORIN and uni Abuja accept 2 sittings for DE into accountancy department ? having UPPER in OND accountancy …. pls reply as soon as possible .. thanks sir

  52. Williams Obianuju says:

    am a Bsc.Holder in National Open Uny Nig. is there any UNN partime center in Portharcourt. i want to apply For Masters plz reply. thanks

  53. Usman ahmed says:

    I am HND holder at pass level, can i get admission into 200 or 100 level at Atbu or bauchi state university??please, kindly reply me please.

  54. ibrahim sulaimon says:

    I have lower credit in HND accountancy , can I be admitted into 300level and which school will accepted me. Kindly respond via my mail. Thanks

    • osein isiak k says:

      i have hnd upper credit in accounting and i want to take direct entry form into 300level in national open university,what step can i take

  55. Temmy says:

    Does unilorin accept a lower credit in accounting

  56. onilede eunice titilayo says:

    did unilorin accept lower credit in accounting

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