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Accounts - Principles of Accounts — JAMB Syllabus
Below are the topics and areas you are expected to study for Accounts - Principles of Accounts in the UTME examination. Questions will be drawn from these topics.
1
Introduction to Book-keeping and Accounting
Topics / Contents
- Purpose of accounting
- Users of accounting information
- Basic accounting concepts and conventions
2
Double Entry System
Topics / Contents
- Recording transactions
- Ledger accounts
- Trial balance
3
Financial Statements
Topics / Contents
- Trading account
- Profit and loss account
- Balance sheet
- Manufacturing account
4
Accounting for Special Transactions
Topics / Contents
- Partnership accounts
- Company accounts
- Departmental accounts
- Branch accounts
5
Cost and Management Accounting
Topics / Contents
- Cost classification
- Budgeting
- Standard costing
- Break-even analysis