JAMB · Accounting

JAMB Accounting
Past Questions

26 years available · 2000–2025

JAMB Accounting tests your grasp of bookkeeping fundamentals, financial statement preparation and business calculations. It rewards students who understand the underlying debit/credit logic rather than memorising formats.

Final accounts, depreciation and partnership questions appear in almost every paper. Once you can prepare a trading, profit and loss account and balance sheet from a trial balance, a large share of the marks are within reach.

26 years available

Topics Covered in JAMB Accounting

Double Entry Bookkeeping
Trial Balance
Final Accounts
Depreciation
Partnership Accounts
Manufacturing Accounts
Bank Reconciliation
Correction of Errors
Control Accounts
Public Sector Accounting

How to Improve in Accounting

  • Practise preparing a full set of final accounts from a raw trial balance, not just isolated calculations
  • Learn the adjustment rules (accruals, prepayments, bad debts) — most errors happen here, not in the arithmetic
  • Depreciation methods (straight-line vs reducing balance) are tested almost every year — know both cold
  • Always use timed mode — JAMB gives you roughly 40 seconds per question
  • Read every explanation after submission — this is where the real learning happens

Questions About JAMB Accounting

Final accounts preparation, depreciation, and partnership accounts (profit-sharing ratios, goodwill) are the highest-yield areas. Bank reconciliation and correction of errors also appear consistently.
Select any year from the grid above to start a timed practice session. The quiz mirrors the real JAMB CBT format — questions displayed one at a time, a countdown timer, and automatic answer saving. After you submit, you get a detailed results page showing your score, which questions you got wrong, and explanations for each answer.
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