Accountancy, also listed as Accounting, is taught in the Faculty of Administration at Obafemi Awolowo University (OAU). This page covers the O’Level credits, the UTME combination, the OAU waiver remark, the Direct Entry route and the JAMB score.
The OAU score threshold is the first thing to note. At 200 it sits well above the 160 and 180 marks used by many other universities, so this course filters harder at the JAMB stage than most.
OAU offers undergraduate and postgraduate programmes across the humanities, the arts, the natural sciences, the social sciences, the medical sciences, engineering and technology.
The university runs 13 faculties and two colleges, the Postgraduate College and the College of Health Sciences, administered across more than 60 departments. It was previously associated with Loma Linda University in California.
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O’Level Subject Combination
The O’level subject combination and requirements needed to study Accountancy / Accounting; You require;
Five (5) SSCE credit passes, including English Language, Mathematics, Economics, and two other (2) relevant subjects.
For NBC holders, the other two (2) relevant subjects could be from any of Principles of Accounts, Commerce, Office Practice, and Secretarial Duties.
Jamb Subject Combination
In UTME, please note that the English Language is Compulsory for this course. Therefore, the three (3) other JAMB UTME subject combinations needed to study Accountancy / Accounting under the Faculty of Administration in the above Universities include;
Mathematics, Economics, plus any Social Science subject.
Special Requirements (Waiver) Remarks
- OAU requires Principles of Accounts, not Commerce.
Direct Entry Requirements
These are the conditions you need to fulfill to gain Direct Entry admission to study Accountancy / Accounting if you don’t intend to use UTME. You require;
Two (2) ‘A’ level passes chosen from Economics, Accounting, Business Management, Government, and Geography.
Jamb Score
All candidates interested in getting admitted into OAU for the 2026/2027 session should know that to be eligible for the screening, you must have scored 200 or above in your JAMB result.
Principles of Accounts, Not Commerce, at OAU Accountancy
The waiver remark on this page is short but decisive. OAU requires Principles of Accounts and will not take Commerce in its place, which overrides the wider list given for NBC holders.
That wider list names Principles of Accounts, Commerce, Office Practice and Secretarial Duties as possible fillers for the two remaining O’Level credits. At OAU specifically, build those around Principles of Accounts.
The rest of the O’Level requirement is fixed. Five SSCE credit passes including English Language, Mathematics and Economics, plus the two relevant subjects discussed above.
For UTME, English Language is compulsory and the other three papers are Mathematics, Economics and any Social Science subject. Direct Entry asks for two A level passes from Economics, Accounting, Business Management, Government and Geography.
Aim well past the 200 screening threshold rather than at it. Confirm your Principles of Accounts credit early, since the OAU remark makes it the deciding subject in the O’Level section.