JUPEB Accounting Syllabus 2026/2027 & Textbooks

By Syllabus2026 February 4, 2026 JUPEB Syllabus 2026 0 Comments

The Joint Universities Preliminary Examinations Board (JUPEB) Accounting Syllabus 2026/2027 & Textbooks session (often aligned with the 2022–2026 guidelines) is designed to prepare candidates for university-level financial and cost accounting. Candidates offering accounting usually take a combination with Economics and government/geography/business studies.

JUPEB Accounting Syllabus 2026/2027

JUPEB First Semester Courses For Accounting

COURSE CODE	COURSE TITLE	CREDIT LOAD
ACC001	Basic Financial Accounting	3 Units
ACC002	Basic Cost & Management Accounting	3 Units

JUPEB FIRST SEMESTER Accounting SYLLABUS

	JUPEB ACCOUNTING SYLLABUS
SN	TOPICS	OBJECTIVES
	FIRST SEMESTER
	ACC001: BASIC FINANCIAL ACCOUNTING
1	INTRODUCTION	i. Nature of Accounting ii. Distinction between Book-Keeping and Financial Accounting iii. Importance of Financial Accounting and Users of Financial Accounting information iv. Types of Not-For-Profit Making Organisations v. Accounting Equations vi. Business Transactions and their Impacts on Accounting Equations vii. Analysis of Transactions in the Context of Accounting Equations
2	INTRODUCTION TO THE STRUCTURE OF INTERNATIONAL ACCOUNTING STANDARD BOARD (IASB)	i. The Structure of IASB ii. IASB Conceptual Framework iii. IAS/IFRS
3	BASIC STEPS INVOLVED IN BOOKKEEPING UP TO THE TRIAL BALANCE	i. Source Documents ii. Information contained in the Source Documents Subsidiary Books iii. The Principal Books of Accounts, i.e., Ledgers iv. Types of accounts/classification of accounts
5	DEBIT AND CREDIT ENTRIES IN ACCOUNTING	i. Principles of double entries
6	ACCOUNTING ERRORS AND CORRECTIONS	i. Limitations of the Trial Balance ii. Suspense Account iii. Control Account
7	BANK RECONCILIATION STATEMENT	i. Balance as per Business ii. Cash Book Balance as per Bank Statements
9	END OF PERIOD ADJUSTMENT	i. The Periodicity Concept ii. Matching Concept Capital Expenditure iii. Revenue Expenditure iv. Depreciation v. Allowance
10	FINANCIAL STATEMENT OF SOLE PROPRIETORSHIP	i. Preparation of financial statement of sole proprietorship
11	MANUFACTURING ACCOUNTS	i. Manufacturing accounts
12	PATNERSHIP ACCOUNTS	i. Introduction to partnership accounts
13	INCOMPLETE RECORDS	I. Introduction of financial statements incomplete records
14	ACCOUNTS OF CLUBS AND SOCIETY	i. Preparation of financial statements of not-for-profit organization
15	FINANCIAL STATEMENT OF LIMITED LIABILITY COMPANIES	i. Introduction to the preparation of financial statement of Limited Liability Companies
	ACC002: BASIC COST AND MANAGEMENT ACCOUNTING
16	INTRODUCTION	i. Nature and Scope of Cost Accounting ii. Management Accounting Comparison of Cost and iii. Management with Financial Accounting
17	BASIC ELEMENTS OF COST	i. Introduction to Cost ii. Terminologies and Meanings iii. Components of Cost iv. Cost Classification and Behaviour v. Cost Estimation Technique
18	MATERIAL COSTING	i. Purchasing, receipts, storage and issuance of materials
19	QUANTITATIVE MODEL FOR MATERIAL AND STOCK CONTROLS	i. Identification of Costs of Inventory ii. Control of Inventory iii. Efficiency in Managing Material Costs iv. Valuation of Inventory
20	LABOUR COSTING	i. Introduction to Labour Costing and ii. Control Labour Remuneration Methods
21	OVERHEAD COST	i. Accounting for overheads
22	JOB COSTING	i. Features of job costing methods ii. Determination of job costs
23	COSTING TECHNIQUES	i. Absorption costing methods ii. Marginal costing techniques
24	COST VOLUME PROFIT ANALYSIS	i. Introduction to cost volume profit analysis
25	BUDGETING	i. Introduction to budgeting ii. Cash budget
26	INVESTMENT APPRAISAL	i. Basic elements of capital budgeting

JUPEB Second Semester Courses for Accounting

COURSE CODE	COURSE TITLE	CREDIT LOAD
ACC003	Basic Auditing	3 Units
ACC004	Basic Principles of Nigerian Taxation	3 Units

JUPEB SECOND SEMESTER Accounting SYLLABUS

	SECOND SEMESTER
	ACC003: BADIC AUDITING
27	HISTORY OF AUDITING	i. Introduction to auditing
28	NATURE AND SCOPE OF AUDITING	i. Meaning of auditing
29	AUDIT FRAMEWORK	i. Legal/statutory framework ii. Conceptual framework iii. Regulatory framework
30	AUDIT COMMUNICATION	i. Documentation of audit-client agreement and framework
31	REPORT	i. Audit report
32	CONTEMPORARY ISSUES	i. Relevant issues in auditing and accounting
	ACC004: BASIC PRINCIPLES OF NIGERIAN TAXATION
33	HISTORY OF TAX	i. History of tax and taxation in Nigeria
34	TAX AUTHORITIES IN NIGERIA	i. Federal ii. State iii. Local government
35	TAX ADMINISTRATION IN NIGERIA	i. Jurisdiction and taxes administered: a) Federal administered tax b) State administered tax c) Local government administered tax
36	BASIS PERIODS	i. Determination of basis periods for new business
37	COMPUTATION OF TAX LIABILITIES	i. Determination of tax liability

JUPEB Accounting Textbooks 2026/2027

Arogundade, J. A. (2005). Nigerian Income Tax and its

International Dimension. Ibadan: Spectrum Income Spectrum Books.

2. Chartered Institute of Taxation of Nigeria (2002). Nigerian Tax Guides and Statutes. Lagos: CITN,

3. Igben, R. O. (2004). Financial Accounting Made Simple, Vol. 1. Lagos: ROI Publishers.

4. Glautier Michel, Brian Underdown and Deigan Morris (2011). Accounting Theory and Practice (8th Financial Times. ed.). England: Prentice Hall-

T. (2005) Cost Accounting: A Managerial Emphasis.

5. Horngren, C. T. Prentice-Hall International.

6. Lucey, T. L. (2002). Costing. Singapore: Book Power.

7. Eilifsen, A. W. F. Messier, Glover, S. M. and Prawitt, D.F . (2006). Auditing and Assurance Services. London: McGrawHill.

8. Millichamp, A. H. (2000). Auditing. England: DP Publications.

9. Omolehinwa, E. O. (2005). Coping with Cost Accounting. Lagos: Pumark Nigeria Ltd.

10. Wood, F. and Sangster, A. (2014). Business Accounting Vols. 1 & II. NY: Prentice-Hall, Financial Times.

11. Omolehinwa, E. O. (2014). Foundation of Accounting: An IFRS Approach. Lagos. Pumark Nig. Ltd Educational Publishers.

12. Hopwood, Leiner and Young (2008). Forensic Accounting. New York, NY: MCGraw-Hill.

Syllabus2026

JUPEB Accounting Syllabus 2026/2027 & Textbooks

JUPEB Accounting Syllabus 2026/2027

JUPEB First Semester Courses For Accounting

JUPEB FIRST SEMESTER Accounting SYLLABUS

JUPEB Second Semester Courses for Accounting

JUPEB SECOND SEMESTER Accounting SYLLABUS

JUPEB Accounting Textbooks 2026/2027

Other Syllabus

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JUPEB Accounting Syllabus 2026/2027

JUPEB First Semester Courses For Accounting

JUPEB FIRST SEMESTER Accounting SYLLABUS

JUPEB Second Semester Courses for Accounting

JUPEB SECOND SEMESTER Accounting SYLLABUS

JUPEB Accounting Textbooks 2026/2027

Other Syllabus

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