The IMT cut off mark for Accountancy is 100 in the UTME, which is JAMB’s national minimum for polytechnics for 2026/2027. The Institute of Management and Technology (IMT), Enugu, admits into ND Accountancy from candidates who reach that floor, and it has not published a separate Accountancy cut-off in any notice I could find.
2027/2028 update: IMT cut-off marks usually stay the same from one year to the next, so the figures on this page are what 2027/2028 candidates should plan with. They come from the latest official notice (2026/2027). If the 2027/2028 notice changes anything, we will update this page.
Accountancy is usually the most crowded business course at a polytechnic, so 100 gets you into the screening pool and nothing more. Below you will find the official figures, the old 120 figure explained, my safe target score, the brochure subject rules for IMT, how screening has worked, a worked example and the CAPS steps.
IMT cut off mark for Accountancy at a glance
| Item | 2026/2027 position | Status |
|---|---|---|
| JAMB minimum UTME score for polytechnics (applies to IMT) | 100 | Official (JAMB 2026 policy meeting, reported by NAN on 11 May 2026) |
| IMT’s own cut-off for Accountancy | Not published | No IMT departmental figure for 2025/2026 or 2026/2027 in any source I reached |
| My safe target score (advice) | 170 or higher; 200 is comfortable | Consultant advice, not an IMT rule |
| Level and award | National Diploma (ND), then HND | ND is the UTME entry point at IMT |
| Duration | 2 years full-time for ND (NBTE standard) | HND is a further 2 years after ND and a year of industrial attachment |
| UTME subjects | English, Mathematics and two of Economics, Commerce, Government, Geography, Principles of Accounts | JAMB brochure (Myschool reprint); confirm on the e-brochure |
| O’level | Five credits including English Language and Mathematics, at not more than two sittings | IMT Enugu remark in the JAMB brochure (business ND entries) |
| Application portal | portal.imt.edu.ng | Linked from imt.edu.ng |
IMT cut-off mark history for Accountancy
IMT does not publish course-by-course cut-off marks for its ND programmes, so the history below is the national floor that applies to every polytechnic, plus one older IMT figure you will keep seeing on blogs.
| Session | Figure | What it is | Status |
|---|---|---|---|
| 2026/2027 | 100 | JAMB national minimum for polytechnics and monotechnics | Official (NAN, 11 May 2026) |
| 2025/2026 | 100 | JAMB national minimum for polytechnics | Official (Nairametrics and Channels TV, 8 July 2025) |
| 2023 UTME | 120 | IMT’s own ND screening threshold in a 2023 notice | Old; reprinted on blogs under 2026 headings |
The 120 belongs to IMT’s 2023 screening notice, signed by the then Registrar. Some sites still print it under a 2026/2027 heading, but no 2026 IMT notice repeats it, so do not plan with it. What has held for two sessions is JAMB’s 100.
Safe target score for Accountancy at IMT (my advice)
What follows is my judgement as an admissions adviser. IMT has not published it.
| Your UTME score | My read for Accountancy at IMT |
|---|---|
| Below 100 | Not eligible for any polytechnic, IMT included |
| 100 to 139 | Eligible to apply, but Accountancy is a long shot |
| 140 to 169 | Possible with strong O’level grades in Mathematics, Economics and Financial Accounting |
| 170 to 199 | Competitive |
| 200 and above | Strong. This is where I would want an Accountancy applicant to be. |
I set Accountancy higher than other IMT business courses because it draws the most applicants in most Nigerian polytechnics, and IMT has said it is splitting Taxation out of it as a separate programme, which shows how large the department is. For the 2027 UTME I would aim for at least 170, ideally 200.
Catchment and state of origin
IMT is owned by Enugu State, so Enugu indigenes are its home catchment, but it admits candidates from every state. IMT has not published a merit, catchment or quota split for its ND courses, so do not plan around a formula that it has never announced. Your UTME score, your O’level grades and how early your documents are complete matter more.
UTME subject combination and O’level requirements for IMT Accountancy
| Requirement | Accountancy (ND) at IMT |
|---|---|
| UTME subjects | Use of English, Mathematics and two of Geography, Commerce, Government, Principles of Accounts, Economics |
| IMT remark in the brochure | Five O’level credit passes at not more than two sittings. The brochure has no IMT-specific UTME remark for Accountancy. |
| Combination I would register | English, Mathematics, Economics, Principles of Accounts |
| O’level | Five credits including English Language and Mathematics, plus three from Economics or Commerce, Principles of Accounts (Financial Accounting), Business Methods, Geography, Government, Office Practice, Biology or Agricultural Science and the other subjects on JAMB’s list. Literature in English does not replace English Language. |
| Exams accepted | WAEC, NECO or NABTEB (SSCE or GCE) |
| Sittings | Not more than two |
| Direct Entry | Not used for ND. Entry into HND is with a relevant ND, handled by IMT’s HND form, not the UTME |
| Special requirements | None published for Accountancy |
Mathematics is the subject that decides Accountancy applications. It is compulsory in the UTME and at O’level, and you will use it every semester. Principles of Accounts is optional in JAMB’s list, but taking it gives IMT a second relevant UTME score to look at and makes the first-year accounting courses easier.
Use of English is compulsory for every UTME candidate, so it is not repeated in the brochure lists. Brochure entries change, so open your JAMB e-Facility profile and read the current Accountancy entry for IMT Enugu before you register.
How IMT screening works for ND Accountancy
IMT’s website links a notice titled “Call for 2026/2027 admission into ND and HND programs (regular and part-time)”, and applications run through the SLMS application page on portal.imt.edu.ng. The admission result checker is on the same portal. The 2026/2027 screening fee, dates and test format were not in any official source I could open, so the table separates what is confirmed from what is only reported.
| Detail | What we know | Status |
|---|---|---|
| Who applies | Candidates who chose IMT in the UTME and scored at least the JAMB minimum | Standard JAMB rule |
| Where | portal.imt.edu.ng (SLMS Application) | Confirmed link on imt.edu.ng |
| Screening fee | ₦2,000 in earlier years | Reported by blogs; not dated 2026, confirm on the portal |
| Payment | Interswitch, Enugu State IGR or Quickteller in earlier years | Reported; confirm on the portal |
| Format | Computer-based screening plus O’level upload in earlier years | Reported; IMT has not published the 2026/2027 format |
| Admission deadline for polytechnics | 31 December 2026 | Official (JAMB, via NAN) |
| Time to accept an offer on CAPS | Four weeks | Official (JAMB, via NAN) |
Worked example for a Accountancy applicant
IMT has not published an aggregate formula for ND admission. Some blogs print one, but none cites an IMT document, so the example below only measures the gap between a UTME score, the national floor and my safe target.
Take Ifeoma, who scored 176 and has B2 in English, B3 in Mathematics, B2 in Economics, B3 in Financial Accounting and C4 in Commerce from one WAEC sitting.
- Eligibility: 176 minus 100 = 76. She is well above JAMB’s polytechnic minimum.
- Against my safe target: 176 minus 170 = 6. She is just inside the range I call competitive.
- O’level check: five credits, English and Mathematics included, one sitting, relevant subjects. Nothing rules her out.
- What I would advise: keep Accountancy, upload her result to CAPS early and apply as soon as IMT’s form opens.
Tobenna scored 128 with a C6 in Mathematics. 128 minus 100 = 28, so he can apply, but he is 42 marks below my target and his Mathematics grade is weak for Accountancy. If IMT offers him Banking and Finance or Cooperative Economics on CAPS instead, I would tell him to think hard before rejecting it.
How to apply for Accountancy at IMT, step by step
- Get your JAMB profile code: send NIN, a space and your 11-digit NIN to 55019 or 66019 from the phone line linked to your NIN.
- Register for the UTME: choose Accountancy with English, Mathematics, Economics and Principles of Accounts, and pick IMT Enugu as your polytechnic choice. If you picked another school, do a JAMB change of institution before IMT screening closes.
- Upload your O’level to CAPS: go to an accredited CBT centre and have your WAEC, NECO or NABTEB result uploaded. If your result was awaiting at registration, upload it as soon as it is out.
- Watch IMT’s notice: the admission call appears on imt.edu.ng and the form opens on portal.imt.edu.ng. Use only the official portal.
- Fill the screening form and pay: enter your JAMB number, generate the invoice, pay through the channel the portal names, then finish the form and print your slip.
- Check your result and CAPS: use the result checker on portal.imt.edu.ng, then log in at efacility.jamb.gov.ng, choose Check Admission Status and open CAPS.
- Accept within four weeks: JAMB set four weeks for 2026 offers. Our JAMB CAPS guide explains every status.
- Pay acceptance and clear: blogs put IMT’s acceptance fee at ₦25,000, but IMT has not published it in any source I reached. Pay only against an invoice from the IMT portal.
Warning
Every genuine IMT offer appears on JAMB CAPS. Anyone selling an “IMT Accountancy slot” or a special list is not part of the process. Pay fees only through invoices generated on portal.imt.edu.ng.
Your chances of getting Accountancy at IMT
JAMB’s 100 is a low bar, and that is the reason it tells you little about Accountancy at IMT. A large share of business applicants in Enugu list Accountancy first, so the department can fill its places from candidates well above the floor.
Two things move your chances most. The first is your UTME score relative to other Accountancy applicants, which you only control before the exam. The second is a clean O’level record on CAPS: a credit in Mathematics, English and two accounting or economics subjects, at not more than two sittings. A good score with a missing or unreadable O’level upload is a common way to lose a place.
If your score is under 140, apply anyway if Accountancy is what you want, but go in knowing that a related business course is a sensible second plan. IMT runs Accountancy at HND level too, so many students reach accounting work through a different ND and a relevant HND later. Check the HND entry rules before you count on that route.
Studying Accountancy at IMT Enugu
IMT groups Accountancy with its business and financial studies programmes. The ND runs for two years full-time under NBTE’s standard structure, followed by a year of industrial attachment before HND, which takes another two years. Accountancy also appears on IMT’s official part-time programme page, so there is a part-time route for working candidates. In June 2026 the Rector said Taxation had been unbundled from Accountancy as one of eight new programmes; IMT has not yet said at which level it admits or when its first intake starts.
What you study
- Accounting core: financial accounting, cost accounting, public sector accounting and the basics of auditing.
- Supporting courses: business mathematics, economics, business law and introductory taxation.
- Practical work: computer applications for accounting and the Students’ Industrial Work Experience Scheme (SIWES).
- After ND: industrial attachment, then HND Accountancy, or professional exams such as ICAN or ANAN alongside work.
Accreditation
At IMT’s Global Homecoming on 13 June 2026, the Rector, Prof. Sunday Gozie Ogbodo, said all courses offered by IMT are now fully accredited, after more than 70% of programmes had expired accreditation when he took office in 2024. An NBTE accreditation team visited in November 2025. NBTE has not published a programme-by-programme result for Accountancy that I could find, so its individual status is not confirmed. Ask the department to show it during clearance if this matters to you.
Careers
- Accounts clerk or assistant in companies, schools, hospitals and churches
- Audit trainee in accounting firms
- Bookkeeping for small businesses and cooperatives
- A route to chartered accountancy through HND, a degree top-up or professional exams
Related IMT courses
- IMT Taxation cut-off mark
- IMT Banking and Finance cut-off mark
- IMT cut-off mark for Business Administration and Management
- IMT HND admission requirements
If you are writing the UTME again, read when JAMB 2027 registration starts and what to do with your JAMB score first.
Mistakes that cost Accountancy applicants an IMT place
- Treating 100 as an admission score: it only lets you apply.
- Planning with the old 120: that figure is from 2023.
- Weak Mathematics credit: C6 is a credit, but Accountancy applicants with B grades are ahead of you.
- O’level missing on CAPS: IMT checks results through CAPS.
- Ignoring a CAPS transfer offer: a related course with an HND path can still lead to accounting work.
- Paying an agent: offers come only through CAPS and the IMT portal.
IMT cut off mark for Accountancy: frequently asked questions
What is the IMT cut off mark for Accountancy? The minimum is 100, JAMB’s 2026 national floor for polytechnics. IMT has not published a higher Accountancy figure, but in practice admitted candidates score well above 100.
Is 150 a good score for Accountancy in IMT? 150 is 50 marks above the minimum and gives you a fair chance with strong O’level grades. I would still aim for 170 or more to be competitive.
Can I study Accountancy in IMT without Principles of Accounts in JAMB? Yes. JAMB’s brochure asks for Mathematics and any two of Economics, Commerce, Government, Geography and Principles of Accounts, so Principles of Accounts is optional.
Does IMT offer Accountancy part-time? Yes. Accountancy is on IMT’s official part-time programme page. Check portal.imt.edu.ng for the current part-time form and its requirements.
Sources and updates
The 100 minimum for polytechnics in 2026, the 31 December 2026 admission deadline for polytechnics and the four-week acceptance window come from the News Agency of Nigeria report of JAMB’s 2026 policy meeting (11 May 2026). The 2025 minimum of 100 is from Nairametrics and Channels TV (8 July 2025). The UTME subjects and the IMT Enugu remark come from Myschool’s reprint of the JAMB brochure entry for Accountancy (polytechnic brochure page), checked on 29 October 2026. The admission call title, the portal and the result checker are linked from imt.edu.ng. The Rector’s accreditation remarks are from BusinessDay (13 June 2026), reposted on imt.edu.ng. The 120 figure is from a 2023 IMT notice reprinted by O3schools. The ₦2,000 screening fee and the ₦25,000 acceptance fee come from blogs and are unofficial. The safe target scores are my advice. This page will be updated when IMT publishes its 2027/2028 admission notice.
I am Jude Chinecherem, a final-year MBBS student at the University of Nigeria, Nsukka. I know what it feels like to want an education your family cannot afford. When my parents could not pay for my schooling, I had to learn how to find scholarships and work the system out on my own, with nobody to guide me. I came out the other side, and now I share everything I learned so the next student does not have to figure it out alone. This is the advice I wish someone had given me back then.
