Accounting in Nigerian Universities is a very lucrative course of study here in Nigeria. It is one of the most seek after course of study chosen by most secondary schools leavers in Nigeria.

Accounting has lots of potential in Nigeria as accountants can work in almost all field irrespective of the area of specialization. I’ve not seen a single organization, company or institution that doesn’t require the services of an accountant. Any business associated with sending and receiving of payments will need an accountant to handle the job efficiently and professionally.

Students might fondly ask the question: How many years is accounting in Nigeria?

Accounting is a 4 year course in Nigerian Universities. The awarded degree after completion of the undergraduate training in any accredited Nigerian university is the Bachelor of Science (B.Sc. Accounting) degree which marks a successful completion of the undergraduate training in accounting. The programme cut across preliminary training in art related courses and then core accounting courses. The grading system of the accounting course in Nigerian Universities is via CGPA.

The undergraduate training in accounting includes training in the following courses as included in the accounting curriculum in Nigerian Universities;

  • Introduction to financial Accounting
  • Nigerian Constitution and Accounting
  • Economy theory and principles
  • Introduction to statistics
  • Business Mathematics
  • Social Science methods
  • Communication in English
  • Principles in Accounting
  • Mathematics for Social Sciences
  • Ethical issues in Accounting
  • Cost and management Accounting
  • Taxation
  • Microeconomics
  • Business Communication
  • Peace and conflict resolution
  • Entrepreneurship
  • Auditing
  • Applications of computers in Accounting
  • Finance
  • Scientific thinking in Accounting
  • Environmental health in Accounting
  • Quantitative techniques in Accounting
  • Corporate Accounting
  • Company Law
  • Public Finance
  • Management information system
  • Structure of the Nigerian economy
  • Political economy
  • Research methods in Accounting
  • Government Accounting
  • Project Appraisal
  • Islamic Finance
  • Advance Accounting theory and practice
  • Auditing and investigations
  • Oil and Gas Accounting
  • Taxation and Tax Management
  • Management Accounting
  • Corporate Finance
  • International Accounting

At the end of the final year, the students are to work on their research project which will be submitted to the university council in charge of projects for the accounting department.

In order to be a certified chartered accountant in Nigeria, the graduate accountant must take the Institute of Chartered Accountants of Nigeria examination often regarded as ICAN exams. ICAN is the professional body regulating accountants in Nigeria. The ICAN body is tasked with the responsibility of ensuring that accountants are well trained in their area of specialization and also ensure that the certified accountants stick to the code of conduct of the profession. This regulatory body was established in 1965 by the act of Parliament.


If you are ready to take up accounting as a course of study in a Nigerian University or other tertiary institution, you should know the JAMB criteria or requirements of gaining admission to study accounting. That is why we are giving a direct guide on this.

JAMB subject combination for studying accounting includes English Language, Mathematics, Economics and any of Accounting, Commerce, or Government. This is the official subject combination for accounting course as denoted on Joint Admissions and Matriculation Board (JAMB) e-brochure. Prospective students should take note of this.

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The subject requirements for accounting at o’level includes at least 5 credit passes in the following subject. Mathematics, English, Economics and other two relevant art subjects like commerce, government etc. No grade lesser than a credit would be accepted by any university in Nigeria.


For direct entry candidates or candidates who want to use an existing degree or qualification to gain admission to study accounting in Nigeria, here’s the information you need to know. Direct Entry Candidates do not require UTME/JAMB to get admission.

  • Two ‘A’ level passes from Economics, Accounting, Business Management, Government is required.
  • OND in relevant discipline with at least upper credit grade in addition to the five credit passes as in 2 (a) above.
  • HND in relevant discipline with at least lower credit in addition to five credit passes as in 2 (a) above.
  • NCE in relevant discipline with merit level pass in addition to five credit passes as in as in 2 (a) above.
  • Some universities accept transfer students from other universities. But you must satisfy the minimum CGPA required by the school.
  • Final Certificate of relevant Professional Bodies in addition to five credit passes including English Language, Mathematics and Economics.

The aforementioned criteria is dependent on the university you intend applying for. Some universities in Nigeria may offer special consideration/waiver for their respective courses. This is why it is important to always make findings about your preferred institution and what they accept for admission.


This section contains information about universities in Nigeria that have been accredited by the National Universities Commission (NUC) to run an undergraduate degree training in Accounting. You can study accounting in any of these universities in Nigeria;

  • Abia State University, Uturu
  • Adekunle Ajasin University, Akungba-Akoko
  • Ahmadu Bello University, Zaria
  • American University Of Nigeria , Yola
  • Anambra State University, Uli
  • Bauchi State University, Gadau, Bauchi State
  • Benue State University, Makurdi
  • Caritas University, Amorji-Nike, Enugu
  • Cross Rivers University Of Technology, Calabar
  • Ebonyi State University, Abakaliki
  • Ekiti State University, Ado-Ekiti
  • Elizade University, Ilara-Mokin, Ondo State
  • Enugu State University Of Science And Technology, Enugu
  • Evangel University, Akaeze, Ebonyi State
  • Federal University Of Agriculture, Makurdi
  • Federal University, Dutsin-Ma, Katsina State
  • Federal University, Kashere, Gombe State
  • Federal University, Wukari, Taraba State
  • Igbinedion University, Okada, Benin City
  • Imo State University, Owerri
  • Lead City University , Ibadan
  • Madonna University, Okija
  • Mcpherson University, Seriki Sotayo, Ogun State
  • Nasarawa State University, Keffi
  • Niger Delta University , Wilberforce Island
  • Nnamdi Azikiwe University, Awka
  • Obafemi Awolowo University, Ile-Ife
  • Olabisi Onabanjo University, Ago-Iwoye
  • Osun State University, Osogbo
  • Plateau State University, Bokkos
  • Rivers State University Of Science And Technology, Port Harcourt
  • University Of Abuja,Abuja
  • University Of Lagos
  • University Of Maiduguri
  • University Of Mkar, Gboko
  • University Of Nigeria Nsukka
  • University Of Port-Harcourt
  • University Of Uyo
  • University of calabar
  • Usmanu Danfodio University, Sokoto
  • Wellspring University, Irhihi/Ogbaneki, Benin City
  • Western Delta University, Oghara, Delta State

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