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JUPEB Accounting Syllabus

Are you writing Accounting in your upcoming JUPEB exams? Download the recommended Accounting syllabus to excel in your exams. Take the first step in studying smart today.

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About JUPEB Accounting Syllabus

Do you know anyone currently in the JUPEB program who has Accounting in their coursework? Do them a favor and share this with them.

At Syllabus.ng, we have carefully compiled a full list of the courses you will learn; and topics where your exam questions will come from. This is what your lecturers use to teach in class and you can’t afford to miss out on this.

Aside from that, we have also listed out some textbooks that will help you understand the topics in the syllabus even more. Have more questions? Check out our list of Frequently Asked Questions below. We’re sure you’ll find something you’re looking for.

Good luck with your exams!

What Course Of Study Can Choose Accounting

With a pass in your JUPEB Business Studies exam, you are on track to getting a degree in Accounting, Economics, Business administration or any Social Science course.

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
SNTOPICSOBJECTIVES
 FIRST SEMESTER
 ACC001: BASIC FINANCIAL ACCOUNTING
1INTRODUCTIONi. 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
2INTRODUCTION TO THE STRUCTURE OF
INTERNATIONAL ACCOUNTING STANDARD BOARD (IASB)
i. The Structure of IASB

ii. IASB Conceptual Framework

iii. IAS/IFRS
3BASIC 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
5DEBIT AND CREDIT ENTRIES
IN ACCOUNTING
i. Principles of double entries
6ACCOUNTING ERRORS AND CORRECTIONSi. Limitations of the Trial Balance

ii. Suspense Account

iii. Control Account
7BANK RECONCILIATION STATEMENTi. Balance as per Business

ii. Cash Book Balance as per Bank Statements
9END OF PERIOD ADJUSTMENTi. The Periodicity Concept

ii. Matching Concept Capital Expenditure

iii. Revenue Expenditure

iv. Depreciation

v. Allowance
10FINANCIAL STATEMENT OF SOLE PROPRIETORSHIPi. Preparation of financial statement of sole proprietorship
11MANUFACTURING ACCOUNTSi. Manufacturing accounts
12PATNERSHIP ACCOUNTSi. Introduction to partnership accounts
13INCOMPLETE RECORDSI. Introduction of financial statements incomplete records
14ACCOUNTS OF CLUBS AND SOCIETYi. Preparation of financial statements of not-for-profit organization
15FINANCIAL STATEMENT OF LIMITED LIABILITY COMPANIESi. Introduction to the preparation of financial statement of Limited Liability Companies
 ACC002: BASIC COST AND MANAGEMENT ACCOUNTING
16INTRODUCTIONi. Nature and Scope of Cost Accounting

ii. Management Accounting Comparison of Cost and

iii. Management with Financial Accounting
17BASIC ELEMENTS OF COSTi. Introduction to Cost

ii. Terminologies and Meanings

iii. Components of Cost

iv. Cost Classification and Behaviour

v. Cost Estimation Technique
18MATERIAL COSTINGi. Purchasing, receipts, storage and issuance of materials
19QUANTITATIVE MODEL FOR MATERIAL AND STOCK CONTROLSi. Identification of Costs of Inventory

ii. Control of Inventory

iii. Efficiency in Managing Material Costs

iv. Valuation of Inventory
20LABOUR COSTINGi. Introduction to Labour Costing and

ii. Control Labour Remuneration Methods
21OVERHEAD COSTi. Accounting for overheads
22JOB COSTINGi. Features of job costing methods

ii. Determination of job costs
23COSTING TECHNIQUESi. Absorption costing methods

ii. Marginal costing techniques
24COST VOLUME PROFIT ANALYSISi. Introduction to cost volume profit analysis
25BUDGETINGi. Introduction to budgeting

ii. Cash budget
26INVESTMENT 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
27HISTORY OF AUDITINGi. Introduction to auditing
28NATURE AND SCOPE OF AUDITINGi. Meaning of auditing
29AUDIT FRAMEWORKi. Legal/statutory framework

ii. Conceptual framework

iii. Regulatory framework
30AUDIT COMMUNICATIONi. Documentation of audit-client agreement and framework
31REPORTi. Audit report
32CONTEMPORARY ISSUESi. Relevant issues in auditing and accounting
 ACC004: BASIC PRINCIPLES OF NIGERIAN TAXATION
33HISTORY OF TAXi. History of tax and taxation in Nigeria
34TAX AUTHORITIES IN NIGERIAi. Federal

ii. State

iii. Local government
35TAX ADMINISTRATION IN NIGERIAi. Jurisdiction and taxes administered:
a) Federal administered tax
b) State administered tax
c) Local government administered tax
36BASIS PERIODSi. Determination of basis periods for new business
37COMPUTATION OF TAX LIABILITIESi. Determination of tax liability

Recommended JUPEB Accounting Textbooks

1.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.

Frequently Asked Questions About JUPEB Accounting

What is the duration of the JUPEB Accounting exam?

The JUPEB Accounting exam usually lasts for 3 hours. 1 hour for the objective section and 2 hours for the theory section.

What is the structure of the JUPEB Accounting exam?

The exam will consist of 50 multiple-choice/objective questions, and 8 essay-type questions for you to answer 4. 

 

What topics are covered in the JUPEB Accounting syllabus?

The syllabus covers a wide range of topics, including audit framework, job costing, partnership accounts, etc

A full list of topics are listed in the syllabus above.

How can I prepare effectively for the JUPEB Accounting exam?

To prepare effectively, we would advise you to study the syllabus thoroughly, find and practice past questions, participate in group discussions, and seek clarification on topics you don’t understand from your lecturers.

Yes, a full list of recommended textbooks is listed above.

What are some tips for excelling in the JUPEB Accounting exam?

Some tips include understanding the topics in the syllabus, reading and understanding instructions on exam day, practicing time management before exams, and being as detailed as possible when answering theory questions.

How important is the JUPEB Accounting exam for university admission?

The JUPEB Accounting exam is important if you are seeking admission into universities through the JUPEB program. It contributes to the overall assessment of your academic abilities and is your ticket to moving on to the 200 level in university.

All JUPEB Subject & Syllabus

NOTE: Candidates are required to write 3 subjects in the qualifying examination)

JUPEB currently offers examinations in the following nineteen (19) subjects as detailed in its syllabuses. The subjects can be classified into 3 categories: Arts & Humanities, Management & Social Science and Sciences

Arts and Humanities

JUPEB Christian Religious Studies (CRS) Syllabus
JUPEB Islamic Religious Studies (IRS) Syllabus
JUPEB French Syllabus
JUPEB History Syllabus
JUPEB Igbo Syllabus
JUPEB Literature-in-English Syllabus
JUPEB Music Syllabus
JUPEB Visual Arts Syllabus
JUPEB Yoruba Syllabus

Management & Social Sciences

JUPEB Accounting Syllabus
JUPEB Government Syllabus
JUPEB Geograhy Syllabus
JUPEB Economics Syllabus
JUPEB Business Studies Syllabus

Sciences

JUPEB Biology Syllabus
JUPEB Chemistry Syllabus
JUPEB Physics Syllabus
JUPEB Mathematics Syllabus
JUPEB Agricultural Science Syllabus

Other Categories

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Primary School

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Secondary School

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