This article is designed for students who wish to study Accountancy Faculty of Administration at Osun State Polytechnic (OSPOLY) Higher National Diploma (HND).
Confirm that Accountancy is still listed at OSPOLY before you register for JAMB. Principles of Accounts appears as an option on both lists but is never actually required.
Osun State Polytechnic, Iree, also known as OSPOLY, is a tertiary learning institution in Iree, Osun State, Nigeria. The Polytechnic was formerly a satellite campus of The Polytechnic, Ibadan.
It became autonomous on 12 October 1992 when the Governor of Osun State, Alhaji, Isiaka Adeleke, signed the law establishing the institution alongside The Osun State College of Technology located at Esa-Oke in Osun State.
Osun State Polytechnic Iree also has a Daily Part-Time Program (DPT) at the Koko campus.
To study Accountancy, candidates must meet the following requirements.
O’Level Subject Combination
The O’level subject combination and requirements needed to study Accountancy;
You require;
- English Language (not Literature in English) and Mathematics and any three subjects from the following: Economics/Commerce,
- Business Methods,
- Principles of Accounts,
- Literature in English
- Geography
- Office Practice
- Government,
- Biology/Agricultural Science,
- Chemistry,
- Physics,
- History/Government
- Typewriting
- Shorthand
English Language and Mathematics are the two named credits, with three more drawn from a long list. The bracketed note confirms that Literature in English cannot stand in for English Language.
That list reaches well beyond commerce, taking in Biology, Chemistry and Physics as well as Typewriting, Shorthand and Office Practice.
An accounting applicant is therefore not obliged to have sat Principles of Accounts at all, which surprises many candidates.
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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 under the Faculty of Administration at OSPOLY include;
Mathematics and any two of the:
- Geography,
- Commerce,
- Government,
- Principles of Accounts and
- Economics.
The JAMB list narrows to five commercial and social science papers. Mathematics is fixed beside the compulsory English Language, and two come from Geography, Commerce, Government, Principles of Accounts and Economics.
Direct Entry Requirements
These are the conditions you need to fulfill to gain Direct Entry admission to study Accountancy if you don’t intend to use UTME.
No Direct Entry conditions are listed under this heading, so candidates holding a diploma or A Level passes should confirm the requirements with the polytechnic before applying.
JAMB Score
All candidates interested in getting admitted to the Osun State Polytechnic, Iree for the 2026/2027 session, should know that to be eligible for the screening, you must have scored 120 or above in your JAMB result.
Principles of Accounts Is Never Required at OSPOLY Accountancy
English Language and Mathematics are the only compulsory subjects on either list, which leaves three open credits and two open JAMB papers.
Principles of Accounts appears as an option in both places without ever being required, so a candidate without it can still apply. The score needed here is 120 or above for the 2026/2027 session.