Accounting Cut-Off Marks for Nigerian Universities (2026)

Search for the accounting cut off mark and most pages tell you one number: 200. At the University of Lagos, the number that actually separates admitted Accounting candidates from the rest is 73. Both figures are correct, and they measure different things.

The accounting cut off mark in Nigeria has three layers: JAMB's national floor of 150 for universities, each university's own minimum UTME score (160 to 200 at the schools below), and, at some schools, a separate Accounting merit figure. Clearing one layer does not clear the next.

This guide keeps the layers apart. Every figure carries a source link, and where a school has not published a number, the table says "Not yet published" instead of guessing. We checked the sources on 8 November 2026.

What is the JAMB cut-off mark for accounting in 2026?

JAMB sets no separate mark for Accounting. At its policy meeting on 11 May 2026, tertiary institutions agreed 150 as the national minimum for university admission. Polytechnics and colleges of education stay at 100. Pulse Nigeria's report of the meeting adds that these are minimum benchmarks, not admission guarantees, and that no institution may admit below them.

JAMB scores the UTME out of 400, so 150 is under 40 per cent. Almost no competitive school admits at that level. That is why the second layer matters more to you.

Two dates from the same meeting matter if you are still applying. The deadline for public universities to complete admissions was 31 October 2026. Polytechnics have until 30 November 2026, and monotechnics and colleges of education until 31 December 2026.

What is the minimum UTME score at each university?

The 2026 meeting also fixed a minimum for each institution. The table covers the schools Accounting applicants ask about most. The third column is a figure specific to Accounting. It is empty for most schools because they have not published one.

University	2026 minimum UTME	Accounting-specific cut-off	Source
Covenant University	200	Not yet published	Vanguard list
UNILAG	200	Merit 73 for 2026/27 (published 16 September 2026)	Vanguard list, UNILAG notice
OAU	200	Not yet published	Vanguard list
University of Ibadan (UI)	200	Not yet published	Vanguard list
UNN	200	Not yet published	Vanguard list
UNIBEN	200	Not yet published	Vanguard list
LASU	195	Not yet published	LASU screening page
UNILORIN	180	Not yet published	Vanguard list
University of Abuja (Yakubu Gowon University)	180	Not yet published	Vanguard list
ABU	180	Not yet published	Vanguard list
Babcock University	170	Not yet published	Vanguard list
OOU	160	Not yet published	Vanguard list
BUK	160	Not yet published	Vanguard list
UNIUYO, UNIPORT, FUTA	Not confirmed	Not yet published	Not found in the list we checked

Scores are out of 400 and were set on 11 May 2026. We could not confirm a 2026 minimum for the University of Uyo, the University of Port Harcourt or the Federal University of Technology Akure, so we show no figure and quote no older one.

What is the UNILAG cut-off mark for accounting?

UNILAG publishes a merit figure for every department. For Accounting in the Faculty of Management Sciences, the 2026/27 notice gives 73 for merit. It also gives catchment figures for six states, shown below beside last year's.

Measure	2025/26	2026/27	Change
Merit	75.7	73	-2.7
Lagos catchment	71.4	65.275	-6.125
Ekiti catchment	69.475	61.6	-7.875
Ogun catchment	Not recorded here	69.35	Not compared
Ondo catchment	Not recorded here	65.9	Not compared
Osun catchment	Not recorded here	68.625	Not compared
Oyo catchment	Not recorded here	67.85	Not compared

Sources: UNILAG's 2026/27 notice of 16 September 2026 (linked in the first table) and last year's notice of 3 October 2025. UNILAG does not say why the figures moved, so we will not guess.

Here is the catch. A merit figure of 73 cannot be a raw UTME score, because UNILAG's own UTME minimum is 200 out of 400. The notice does not state the scale. Our reading is that it is an aggregate that blends your UTME result with your screening result. That is our inference, not a UNILAG statement, so ask the admissions office before you rely on it.

What do merit and catchment mean?

The UNILAG notice uses both words and defines neither. In general Nigerian admission practice, merit means ranking against all applicants, and catchment gives weight to candidates from named states. The notice lists six states for Accounting, so read the line for yours.

A Lagos candidate faces a catchment figure of 65.275 against a merit figure of 73. That gap of 7.725 points is why you can look "below the cut-off" on one list and above it on another. Compare yourself with the column that applies to you.

What is the LASU cut-off mark for accounting?

LASU's 2026/27 screening page sets a minimum UTME score of 195 and says LASU must be your first choice on JAMB. Applications where LASU is not first choice are not processed. The page lists no Accounting-specific cut-off, so we show none.

The plan is short. Score 195 or more, put LASU first, complete the portal screening. Whether 195 is enough for Accounting depends on how many people apply and how they score, and LASU has not published that.

What about OAU, UNILORIN, UI and the other universities?

For these schools the only confirmed 2026 figure is the school-wide minimum in the table. We found no Accounting-specific cut-off on their official pages on 8 November 2026. JAMB's registrar said at the policy meeting that each institution's Senate keeps authority over its own admissions, and that departmental cut-offs and screening details follow later.

Treat any blog post that lists an "OAU Accounting cut-off" without a link to the university as a rumour. Many repeat an old number or mix up UTME, post-UTME and aggregate scores. Ours link a source beside every figure.

How does the aggregate score work?

Most universities add your UTME result to a screening result and rank candidates on the combined figure. The weights differ from school to school, and each school should state its own. UNILAG's notices do not give theirs, so we publish no formula for UNILAG.

Work from the minimum. Your UTME score has to clear the school's floor first. After that, your screening result and the department's merit figure decide your place. A strong UTME score helps, and a weak screening result can still cost you the seat.

Which subjects do you need to study accounting?

JAMB's brochure lists the UTME combination for Accountancy as Mathematics, Economics plus any Social Science subject, with English Language as the compulsory use-of-English paper. The O'Level requirement is five credits including English Language, Mathematics and Economics, plus two other subjects. The brochure also notes university-specific waivers, so read your target school's page.

As a worked example, UNILAG's 2025/2026 admission requirements ask for the following.

• UTME subjects: English Language, Mathematics and Economics, plus one of Financial Accounting, Further Mathematics, Geography, Government, Literature-in-English or Biology.
• O'Level: five credits including English Language, Mathematics and Economics, plus two other listed subjects.
• Direct Entry: an OND with Upper Credit in Taxation, Accounting and Finance, or very good passes in three JUPEB or A'Level subjects.

Choosing the wrong fourth UTME subject is an avoidable way to lose a place. Check the list before you register.

Will my score get me in? A worked example

Take a candidate who scored 188 in the 2026 UTME. The table shows where that score clears each school-wide minimum. Clearing the minimum only means you can be considered. It is not an offer.

University	2026 minimum UTME	Your score of 188
UNILAG	200	12 below
LASU	195	7 below
UNILORIN	180	8 above
University of Abuja	180	8 above
ABU	180	8 above
Babcock University	170	18 above
OOU	160	28 above
BUK	160	28 above
JAMB floor	150	38 above

This candidate misses UNILAG and LASU on score alone and clears six others. The next step is to read each school's Accounting requirements, screening date and first-choice rule. Repeat the exercise with your own score before you pay any screening fee, so your money goes only to schools you can realistically reach.

What should you do if you miss the cut-off?

Missing a minimum does not end the plan. Work through these steps in order.

1. Compare your score with each school's minimum and the Accounting figure, where one exists.
2. Look at universities with lower minimums, such as OOU and BUK at 160, and read their course requirements.
3. Check Direct Entry. An OND or JUPEB route can lead into the same degree, as UNILAG's requirements show.
4. Decide between a resit next year and starting professional study now. ICAN's Foundation level does not wait for a degree decision.

Watch your JAMB CAPS portal for admission status, as the UNILAG notice advises. Once you accept an offer, JAMB's resolutions give you four weeks to do it before the offer can be withdrawn or reassigned.

How does the degree connect to ICAN?

A degree is one route to the chartered accountant title, not the only one. ICAN exempts graduates of accredited university programmes from some of its papers, and the number depends on the accreditation scheme. Check ICAN's accredited-institutions list for your school before you rely on an exemption.

If you plan to study toward ICAN alongside your degree, our guide to how ICAN Foundation papers are structured shows what the first level looks like.

Before you register or pay for screening, run through this short list.

• Confirm the university's 2026 minimum UTME score and compare it with your result.
• Find out whether the department has published its own cut-off, and note the date on it.
• Check the UTME subject combination, including the fourth subject.
• Make sure the school is your first choice on JAMB if the school requires it.
• Keep your O'Level results ready, including English Language, Mathematics and Economics.

Frequently asked questions

What is the minimum JAMB score for accounting in 2026?

JAMB's national floor for universities is 150 in 2026, set at the 11 May 2026 policy meeting. No separate figure exists for Accounting. Each university sets its own minimum, which ranges from 160 to 200 at the schools in our table, and some add a department figure.

Is the cut-off mark the same as the post-UTME score?

No. The cut-off is the minimum you must reach to be considered, while the post-UTME or screening score is what you earn in the school's own exercise. Many schools combine the two. Read your university's notice for the exact method, because it differs between institutions and can change each year.

Can I study accounting with 160 in UTME?

Yes, at schools whose 2026 minimum is 160 or lower, such as OOU and BUK in our table. That only makes you eligible to be considered. Competitive schools set higher minimums, and your screening result and the department's merit figure still decide whether you receive an offer.

Does LASU accept accounting candidates who choose it second?

LASU's 2026/27 screening page says LASU must be your first-choice institution on JAMB, and applications where it is not the first choice are not processed. If LASU is not your first choice, change it at a JAMB-accredited CBT centre before you start the screening.

Where can I confirm a cut-off mark?

Use the university's own website or admission portal, and the JAMB policy meeting list for the school-wide minimum. Treat any figure without an official source as unverified. We link our source beside every number here and mark gaps as "Not yet published" when we find nothing official.

How often do cut-off marks change?

They can change every admission cycle. UNILAG's Accounting merit figure moved from 75.7 for 2025/26 to 73 for 2026/27, and each catchment figure we compared fell too. The JAMB floor held at 150 in 2026. Check the date on any figure before you rely on it.

Before you register, check the JAMB subject combination for accounting, because a wrong fourth subject can undo a good score.

Not sure which part of accounting suits you? Read our guide to the branches of accounting before you pick a course.

Ready to prepare for the profession once the admission question is settled? Start with the Foundation notes for the first level of ICAN, or open the Financial Accounting notes to see how a paper is taught.