JAMB Topics for All Subjects 2026 

JAMB TOPICS  FOR ENGLISH 

JAMB Topics for Biology

JAMB TOPICS FOR PHYSICS 

 

JAMB TOPICS FOR CHEMISTRY 

 

JAMB TOPICS  FOR MATHEMATICS 

JAMB TOPICS  FOR GOVERNMENT

JAMB TOPIC FOR LITERATURE

JAMB TOPICS FOR CRS

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JAMB TOPICS FOR ECONOMICS

JAMB Topics for Accounting

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Broad Topic	Sub Topics
Ethics in Accounting	Objectives Qualities of an Accountant
Cashbook	Columnar cashbooks Discounts Petty cashbook and the imprest system
Bank Transactions and Reconciliation	Instrument of bank transactions E-banking system Causes of discrepancies between cashbook and bank statement Bank reconciliation statement
The Final Accounts of a Sole Trader	Income statement (Trading and profit and loss account) Statement of financial position (Balance sheet) Adjustments: provision for bad and doubtful debt, provision for discounts, provision for depreciation using straight-line and reducing balance methods, accruals and prepayments
Stock Valuation	Methods of cost determination using FIFO, LIFO and simple average The advantages and disadvantages of the methods Use ethics in preparing and presenting Accounting Reports List qualities of an Accountant such as honesty, integrity, transparency, accountability and fairness Determine the cash float Differentiate between two and three columnar cashbooks and how transactions are recorded in them Differentiate between trade and cash discounts Examine the effects of trade and cash discounts in the books of accounts Identify various petty cash expense Identify bank documents such as cheques, pay-in-slips, credit and debit cards and their uses
Additional Sub Topics	Assess the impact of automated credit system, credit transfers, interbank transfers and direct debit on cash balances List factors that cause discrepancies between balances of cashbook and bank statements Prepare adjusted cashbook balance Prepare bank reconciliation statements Determine the cost of sales, gross profit and net profit of a sole trader Identify fixed assets, current assets, long-term liabilities, current liabilities and proprietor’s capital Compute adjustable items on the related expenditure and income in the profit and loss account Relate the adjustable items and their corresponding disclosure in the statement of financial position Differentiate between bad debts and provision for bad and doubtful debts Determine the cost of materials issued to production or cost of goods sold using FIFO, LIFO and simple average Calculate the closing stock of materials or finished goods

JAMB TOPICS  FOR COMMERCE 

Broad Topic	Sub Topics
Commerce	Meaning and scope Characteristics Functions
Occupation	Meaning and importance Types (industrial, commercial and services) Factors that determine choice of occupation
Production	Factors, characteristics and rewards (land, labour, capital and entrepreneur) Division of Labour and specialization Types (primary, secondary and tertiary)
Trade – Home Trade	Retail trade: Types of retailers, Functions of retailers, Factors to consider in setting up retail trade, Trends in retailing, Advantages and disadvantages of retailers Wholesale trade: Types of wholesalers, Functions of wholesalers, Advantages and disadvantages of wholesalers
Trade – Foreign Trade	Basic issues in foreign trade Procedures and documents used in trade Barriers to international trade Role of regulatory authorities in foreign trade
Purchase and Sale of Goods	Procedure and documentation Terms of trade Terms of payments – Cash and Credit
Aids-to-Trade – Advertising	Types and media Advantages and disadvantages

Broad Topic	Sub Topics
Aids-to-Trade – Banking	Types of bank Services Challenges
Aids-to-Trade – Communication	Process and procedure Types Trends Merits and demerits Barriers
Aids-to-Trade – Insurance	Types Principles Terms Importance
Aids-to-Trade – Tourism	Importance Agencies that promote tourism Challenges
Aids-to-Trade – Transportation	Mode Importance Advantages and disadvantages
Aids-to-Trade – Warehousing	Importance Types and functions Factors in siting a warehouse
Business Units	Forms and features Registration of businesses Business Mergers Determination of choice Dissolution and liquidation Merits and demerits
Financing Business	Sources of finance Types of capital Calculation of capital, profits and turnover Problems of sourcing finance

Broad Topic	Sub Topics
Trade Associations	Objectives and functions of trade associations Objectives and functions of Chambers of Commerce
Money	Evolution Forms and qualities Functions
Stock Exchange	Importance and functions Types of securities Procedure of transactions and speculations Second-Tier Securities Market
Elements of Business Management	Functions Principles Organizational structure Functional areas of business Business resources
Elements of Marketing	Importance and Functions Marketing concept Marketing mix Market Segmentation Public relations and Customer Service
Legal Aspects of Business	Simple contract Agency, Sale of Goods Act and Hire Purchase Act Contract of employment Government regulations Consumer protection Regulatory agencies
Information and Communication Technology (ICT)	Computer: Appreciation, types, merits/demerits, challenges Terms: Internet, Intranet, etc. Activities: e-commerce, e-banking, e-business
Business Environment and Social Responsibility	Business environments Safe products and social responsibility Pollution types and implications

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