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Accounting: Jamb Cbt Practice Tool For 2025/2026
Accounting is one of the most crucial subjects for students applying for courses like Accounting, Banking and Finance, Business Administration, Economics, and related disciplines. The subject covers financial transactions, bookkeeping, financial statements, and principles of business accounting.
With the 2025/2026 JAMB exams approaching, it is essential to practice using a Computer-Based Test (CBT) platform to become familiar with the exam format and improve speed and accuracy. Kashgain, powered by Lucretia Technologies Ltd, has developed an advanced JAMB CBT tool designed to help students prepare effectively for Accounting and other subjects.
In this guide, we’ll cover everything you need to know about JAMB Accounting, how Kashgain’s CBT tool can help you, and the best strategies to score high.
Understanding JAMB’s Accounting Exam
The JAMB Accounting paper consists of 40 questions covering various topics related to financial transactions, bookkeeping, and corporate accounting. Some key areas tested include:
- Introduction to Accounting (Accounting Concepts, Principles, and Conventions)
- Accounting Equation and Double-Entry System
- Preparation of Financial Statements (Balance Sheet, Income Statement, Trial Balance)
- Bank Reconciliation and Control Accounts
- Depreciation and Provision for Bad Debts
- Public Sector Accounting (Government Accounting, Revenue, and Expenditure)
- Partnership and Company Accounts
- Manufacturing Accounts
- Stock Valuation and Interpretation of Financial Statements
Why You Need JAMB CBT Practice for Accounting
1. Get Familiar with the Exam Format
Since JAMB is a Computer-Based Test (CBT), candidates must be comfortable answering questions on a computer screen. Practicing with a CBT tool ensures you are fully prepared for the actual exam.
2. Improve Speed and Accuracy
JAMB Accounting questions require quick calculations and an understanding of financial principles. Kashgain’s CBT simulation helps you practice answering questions efficiently.
3. Instant Feedback and Performance Tracking
With Kashgain’s CBT tool, you get instant results and detailed explanations after each test, allowing you to identify weaknesses and improve.
4. Boost Confidence and Reduce Exam Anxiety
The more you practice in an exam-like environment, the more comfortable you become, which helps reduce stress and increase confidence before the real exam.
Features of Kashgain’s JAMB CBT Tool for Accounting
Kashgain’s CBT platform provides:
- Real-time JAMB CBT practice for Accounting
- Thousands of past JAMB questions with detailed answers
- Timed mock tests that simulate the real JAMB exam
- Comprehensive study materials covering all Accounting topics
- Performance tracking and personalized feedback
- User-friendly interface that works on mobile and desktop
Subscription Plans for JAMB CBT Practice
- One-time free access to test the platform
- Weekly subscription – ₦1,500
- Monthly subscription – ₦5,000
Key Topics to Focus on for JAMB Accounting 2025/2026
To excel in Accounting, focus on the following topics:
1. Introduction to Accounting
- Meaning and functions of accounting
- Users of accounting information
- Basic accounting principles and conventions
2. Accounting Equation and Double-Entry System
- Accounting equation and its application
- Rules of debit and credit
- Types of accounts (Personal, Real, Nominal)
3. Preparation of Financial Statements
- Trial Balance and its uses
- Income Statement (Trading, Profit and Loss Account)
- Balance Sheet (Statement of Financial Position)
4. Depreciation and Provisions
- Causes and methods of depreciation (Straight Line, Reducing Balance)
- Provision for bad debts and doubtful debts
5. Bank Reconciliation and Control Accounts
- Purpose of bank reconciliation
- Causes of differences between bank statements and cash books
- Control accounts and suspense accounts
6. Public Sector Accounting
- Government revenue and expenditure
- Budgeting and financial reporting in the public sector
7. Partnership and Company Accounts
- Features of partnerships and joint ventures
- Types of shares (Ordinary, Preference) and debentures
8. Stock Valuation and Interpretation of Financial Statements
- FIFO (First-In, First-Out) and LIFO (Last-In, First-Out) methods
- Ratios for financial analysis (Liquidity, Profitability, Efficiency)
Best Strategies to Score High in JAMB Accounting
1. Master Accounting Principles and Concepts
- Learn and understand key accounting terms, equations, and concepts.
- Summarize important points while studying each topic.
2. Use Past Questions for Practice
- JAMB often repeats questions from previous years.
- Kashgain’s CBT tool provides past JAMB Accounting questions with detailed explanations.
3. Improve Speed and Accuracy
- Use timed mock tests to practice answering questions quickly.
- Learn to avoid calculation errors by double-checking answers.
4. Revise with Study Materials and Textbooks
- Use recommended textbooks like:
- Simplified and Amplified Financial Accounting by O. O. Longe
- Business Accounting by Frank Wood
- Comprehensive Accounting by L.B. Adetifa
5. Practice Financial Calculations
- Ensure you are comfortable with basic arithmetic operations like addition, subtraction, multiplication, and division.
- Understand how to calculate ratios, depreciation, and balance sheet figures.
FAQs About JAMB Accounting CBT Practice
1. Is Accounting a compulsory subject in JAMB?
No, Accounting is not compulsory for all candidates but is required for courses like Accounting, Business Administration, Banking & Finance, and Economics.
2. How many questions are in JAMB Accounting?
JAMB Accounting consists of 40 multiple-choice questions.
3. Can I practice JAMB Accounting past questions on Kashgain’s CBT tool?
Yes! Kashgain provides past JAMB Accounting questions with detailed explanations.
4. How much does it cost to use the Kashgain CBT tool?
- One-time free access
- ₦1,500 per week
- ₦5,000 per month
5. Can I use the CBT tool on my phone?
Yes! The platform is mobile-friendly and works on smartphones, tablets, and computers.
6. What are the best books to study for JAMB Accounting?
- Business Accounting by Frank Wood
- Financial Accounting for Senior Secondary Schools by O.O. Longe
- Comprehensive Accounting by L.B. Adetifa
7. How do I register for the Kashgain JAMB CBT tool?
Simply visit the Kashgain website, sign up, and start practicing immediately!
Final Thoughts: Get Ready for JAMB Accounting 2025/2026
Scoring high in JAMB Accounting requires consistent practice, mastering financial concepts, and time management. With Kashgain’s JAMB CBT tool, you get real-time practice, past questions, and performance tracking to help you excel.
Don’t wait until the last minute—start practicing today and boost your chances of scoring high in JAMB 2025/2026!
