The ABSU cut off mark for Accountancy is 150 in the UTME. That is the minimum Abia State University (ABSU) set for every regular degree course in its 2026/2027 screening notice, for candidates who picked ABSU as first or second choice. ABSU did not publish a separate figure for Accountancy, and because so many candidates apply for it, 150 only gets you into screening. Your real competition is the other Accountancy applicants.
2027/2028 update: ABSU 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.
Below you will find the official figures, the score I would aim for, the exact UTME subjects and O’level credits from the JAMB brochure, ABSU’s own Direct Entry remarks (including what it says about ICAN), the screening steps and what the degree leads to. One detail worth knowing early: ABSU’s JAMB course list carries the course twice, as “Accountancy / Accounting” and as “Accounting”, and the two brochure entries word the fourth UTME subject slightly differently.
ABSU cut off mark for Accountancy at a glance
| Item | 2026/2027 position | Source or status |
|---|---|---|
| ABSU minimum UTME score (all courses) | 150, ABSU first or second choice | ABSU notice reprinted by Osilight and Myschool, June 2026 |
| JAMB national minimum for universities | 150 | JAMB 2026 policy meeting, 11 May 2026 |
| Departmental cut-off | Not published | ABSU released no per-course figures |
| My safe target score | 200 or more | My advice, not an ABSU rule |
| UTME subjects | Use of English, Mathematics, Economics, plus a social science subject | JAMB brochure (Myschool reprint) |
| O’level | Five credits: English, Mathematics, Economics and two other subjects | JAMB brochure (Myschool reprint) |
| Direct Entry (ABSU remarks) | ICAN Intermediate pass or equivalent; ND or NCE in a relevant field; HND | JAMB brochure (Myschool reprint) |
| Screening fee | ₦2,000 | Notice reprint |
ABSU Accountancy cut-off mark history
| Session | Figure | What it means | Status |
|---|---|---|---|
| 2026/2027 | 150 | Lowest UTME score ABSU accepted for online screening in any regular degree course (ABSU as first or second choice) | ABSU notice, reprinted by Osilight and Myschool, 8 to 9 June 2026 |
| 2026 (national) | 150 | JAMB minimum for every Nigerian university | JAMB 2026 policy meeting, 11 May 2026 |
| 2025/2026 | Not confirmed | I could not open an ABSU notice for that session | Unverified |
| Accountancy figure | None published | Blog “departmental cut-off” tables cite no ABSU document | Unofficial |
ABSU’s 2026/2027 notice gave one figure for all courses. Any page that prints an “official” ABSU Accountancy cut-off for any year is quoting a number ABSU never released. The practical cut-off each year is the score of the last candidate admitted into Accountancy, and ABSU does not publish it.
Safe target score for Accountancy at ABSU (my advice)
Accountancy usually draws far more applicants than places at Nigerian state universities. You are ranked against everyone who chose it, so 150 is only the entry point. This table is my reading from how the course behaves at state universities, not an ABSU rule.
| Your UTME score | My read for ABSU Accountancy |
|---|---|
| Below 150 | Not eligible for screening |
| 150 to 179 | Eligible, but a long shot unless your O’level grades are very strong |
| 180 to 199 | Competitive; good credits from one sitting matter a lot here |
| 200 and above | Strong |
I would aim for at least 200. If you land between 160 and 180, keep a related course in view, such as Banking and Finance or Accounting Education at ABSU, and make the call once you can see your CAPS status.
JAMB subject combination and O’level for Accountancy at ABSU
| Requirement | What the JAMB brochure says |
|---|---|
| UTME (“Accountancy / Accounting” entry) | Use of English, Mathematics, Economics, plus any social science subject |
| UTME (“Accounting” entry) | Use of English, Economics, Mathematics, plus any other arts or social science subject |
| O’level (both entries) | Five credits: English Language, Mathematics, Economics and any two other subjects |
| ABSU remark on UTME or O’level | None; ABSU follows the general line |
| Exams accepted | WAEC, NECO, NABTEB |
For the UTME, write Use of English, Mathematics, Economics and Government. Government is the safe fourth subject because both brochure entries clearly accept it. Geography, Commerce and Principles of Accounts are often used too; if you prefer one of them, check on JAMB’s e-brochure that the entry you register under accepts it before you pay.
For O’level, the three fixed credits are English, Mathematics and Economics. The other two can be any subjects, although Financial Accounting and Commerce make the first year easier. A pass in Mathematics is not enough: it must be a credit (C6 or better). Many Accountancy hopefuls fail at this point because they wrote Mathematics in two sittings and still have only a D7 in one of them.
Which JAMB course name to pick
ABSU’s list on Myschool’s reprint of the JAMB brochure shows both “Accountancy / Accounting” and “Accounting”. When you register, choose the Accounting course that appears under Abia State University on the registration screen. If both appear, the requirements above are almost identical, so ask the CBT centre to show you the exact course code and save a copy of your registration slip.
Direct Entry
The general Direct Entry line asks for two A-level passes from Economics, Accounting, Business Management, Government and Geography. ABSU has its own remarks, and they are generous:
- ICAN route: a complete pass in the Intermediate ICAN examination or its equivalent.
- Chartered secretaries route: a pass in the final examinations of the Chartered Institute of Secretaries, plus UTME requirements.
- Diploma route: ND or NCE in a relevant field. ABSU also accepts HND.
The 2026/2027 notice says Direct Entry candidates also need the basic five O’level credits. It does not say which level an ICAN or HND holder enters, so ask the admissions office before you buy the Direct Entry form.
How ABSU screens Accountancy applicants
The 2026/2027 notice was signed by the Registrar, Dr. Acho Elendu. I could not open the original on the ABSU website, so the details below come from two reprints that agree: Osilight (posted 9 June 2026) and Myschool (8 June 2026).
| Detail | What the 2026/2027 notice said |
|---|---|
| Who could apply | Candidates who chose ABSU as first or second choice, or who changed to ABSU, and scored 150 or more in the UTME |
| Direct Entry | Basic five O’level credit passes under ABSU’s entry requirements |
| Where to register | Online at www.abiastateuniversity.edu.ng |
| What to upload | UTME result, O’level result and degree certificate where applicable, on the ABSU portal (www.portal.abiastateuniversity.edu.ng) and the JAMB portal |
| Fee | ₦2,000 by e-payment through the banks named in the notice, or by debit card |
| Missing the screening | Candidates who do not register “will not be considered for admission” |
| Written test | Not mentioned; the notice describes online document screening |
| Closing date | Not stated in the reprints |
The bank names came out garbled in the reprint, so follow the payment options shown on the ABSU portal itself rather than a list copied from a blog.
Worked example for Accountancy candidates
ABSU has not published an aggregate formula, and the 2026/2027 notice describes document screening without a test. To show how your O’level can change your position, I use an illustrative method common at Nigerian universities: UTME score divided by 8 (up to 50 points) plus O’level points for five relevant subjects, where A1 = 10, B2 = 9, B3 = 8, C4 = 7, C5 = 6 and C6 = 5 (up to 50 points). This is my example, not ABSU’s formula.
- Chiamaka scored 192 with B3 in English, B2 in Mathematics, A1 in Economics, B3 in Financial Accounting, B3 in Government from one sitting. UTME points: 192 ÷ 8 = 24. O’level points: 8 + 9 + 10 + 8 + 8 = 43. Illustrative total: 67.
- Tobenna scored 214 with C6 in English, C5 in Mathematics, C6 in Economics, C5 in Commerce, C6 in Civic Education across two sittings. UTME points: 214 ÷ 8 = 26.75. O’level points: 5 + 6 + 5 + 6 + 5 = 27. Illustrative total: 53.75.
- The result: Chiamaka leads by 13.25 points even though Tobenna scored 22 marks more in the UTME.
With a crowded course like Accountancy, O’level grades often decide the last few places. If ABSU ever publishes its own formula for 2027/2028, use that instead of this one.
How to apply for Accountancy at ABSU, step by step
- Get a JAMB profile code: text NIN, a space and your 11-digit NIN to 55019 or 66019 from the SIM linked to that NIN. The code arrives by SMS.
- Register the UTME with the right subjects: choose Accountancy at Abia State University with Use of English, Mathematics, Economics and a social science subject such as Government. ABSU accepted first and second choice candidates in 2026/2027, but first choice is still the cleaner position. To move ABSU up later, use a JAMB change of institution.
- Upload your O’level to CAPS: at an accredited JAMB CBT centre, once your result is out. Make sure the upload includes English, Mathematics and Economics with credits.
- Register for ABSU screening: when the notice is out, go to www.abiastateuniversity.edu.ng, pay the screening fee (₦2,000 in 2026/2027) and upload your UTME result and O’level on the ABSU portal.
- Keep your receipts: save the payment receipt and the printout of your completed screening form. You may need both at clearance.
- Check your status: watch the ABSU portal and your JAMB CAPS page. ABSU offers show on CAPS before anything else.
- Accept on CAPS: log in at efacility.jamb.gov.ng, choose Check Admission Status, then Access my CAPS, and accept. JAMB gives four weeks. Our JAMB CAPS guide explains each status.
- Pay acceptance and clear: ABSU’s acceptance and school fees were not in any source I reached. Pay only the amount on your ABSU portal invoice.
Warning
Every genuine ABSU offer appears on JAMB CAPS, and JAMB said in May 2026 that admission outside CAPS is illegal. Anyone who asks for money to “process” a Accountancy place is not acting for ABSU. Pay only through the ABSU portal.
JAMB told public universities to finish 2026/2027 admissions by 31 October 2026 (private universities have until 30 November and other institutions until 31 December 2026). If you applied this year, check CAPS every few days rather than waiting for a printed list.
Accountancy at ABSU: the programme
Accountancy sits in ABSU’s College of Business Administration on the main campus at Uturu, in Isuikwuato LGA. ABSU began in 1981 as Imo State University and took its present name after Abia State was created in 1991.
What you study
ABSU has not published a course outline that I could reach. Accountancy degrees in Nigeria usually cover:
- Core accounting: financial accounting, cost and management accounting, and advanced financial reporting.
- Audit and tax: auditing and assurance, taxation and public sector accounting.
- Business foundations: economics, business law, company law and management.
- Numbers and tools: business mathematics, statistics and accounting software.
- Practical work: industrial training (SIWES) and a final-year research project.
Accreditation, degree and duration
NUC’s published accreditation results (1990 to 2025) list the programme as Accounting, with full accreditation as its latest result, valid to 2026, so the programme is due for its next NUC visit around now. ICAN or ANAN exemptions for ABSU graduates were not confirmed in any source I reached. The degree title and duration were not on any ABSU page I could open; B.Sc Accountancy in Nigeria usually runs four years for UTME entrants.
Careers
- Trainee accountant or audit associate in an accounting firm.
- Accounts officer in banks, manufacturing firms and public agencies.
- Tax officer with a state board of internal revenue or a tax consultancy.
- Internal auditor in government ministries, local councils and NGOs.
- Professional study with ICAN, ANAN or ACCA after graduation.
- Postgraduate study in accounting, finance or business administration.
Accountancy or a related ABSU course?
| Course | Fourth UTME subject | Best for |
|---|---|---|
| Accountancy | Any social science subject | Candidates set on audit, tax and professional accounting |
| Banking and Finance | Government or Geography only | Candidates drawn to banks, investment and corporate finance |
| Business Administration | Any other social science subject | Candidates who want a general management degree |
| Economics | Government, History, Geography, Literature, French or CRS/IS | Candidates who like theory, policy and data |
More on each: ABSU Banking and Finance cut-off mark, ABSU Business Administration cut-off mark, ABSU Economics cut-off mark and ABSU Accounting Education cut-off mark.
If you are writing in 2027, read when JAMB 2027 registration starts, and when results are out, see how to check your JAMB result. If your score or subjects do not fit, our JAMB change of course guide shows how to switch before admission closes.
Mistakes that cost Accountancy applicants an ABSU place
- No credit in Mathematics or Economics: both are fixed O’level credits for this course.
- A science fourth subject in the UTME: Physics, Chemistry or Biology does not fit the social science slot.
- Relying on 150: it gets you screened, not admitted, in a course this crowded.
- Not registering for screening: the notice says such candidates will not be considered.
- Missing the CAPS window: JAMB’s 2026 rule gives four weeks to accept.
ABSU Accountancy: frequently asked questions
Is 180 enough for Accountancy in ABSU? 180 clears the 150 minimum by a good margin, so you will be screened. Accountancy is one of the busiest courses in ABSU’s business college, so 180 is workable with strong O’level credits from one sitting, but I would aim for 200 or more to feel safe.
What are the JAMB subjects for Accountancy in ABSU? Use of English, Mathematics, Economics and one social science subject. Government is the safest fourth subject because both JAMB brochure entries for the course accept it without argument.
Can I use ICAN or HND for Direct Entry into Accountancy at ABSU? Yes. The brochure says ABSU accepts a complete pass in the ICAN Intermediate examination or its equivalent, ND or NCE in a relevant field, and HND. You still need the basic five O’level credits, and ABSU did not say which level each qualification enters.
Does ABSU write post UTME for Accountancy? The 2026/2027 notice described online registration and document upload for ₦2,000 and mentioned no written test. Watch the 2027/2028 notice in case that changes.
Sources and updates
The 150 minimum, the first and second choice rule, the Direct Entry line, the ₦2,000 fee, the registration and upload steps and the warning about candidates who fail to register come from ABSU’s 2026/2027 screening notice signed by the Registrar, Dr. Acho Elendu, as reprinted by Osilight (9 June 2026) and Myschool (8 June 2026); I could not open the original on the ABSU website. The national minimum of 150, the four-week CAPS window and the warning on admissions outside CAPS come from the News Agency of Nigeria (11 May 2026). The 31 October 2026 deadline for public universities comes from Legit (28 September 2026). The UTME, O’level and Direct Entry rules come from Myschool’s reprints of the JAMB brochure entries for Accountancy / Accounting and Accounting, both linked from ABSU’s JAMB course list. Campus and history details come from Wikipedia. The safe target table and the worked example are my own advice and illustration. The accreditation status comes from NUC’s accreditation results, 1990 to 2025 publication. ABSU’s fees, the degree title and duration were not published in any source I reached. Checked on 29 October 2026; this page will be updated if ABSU publishes a departmental cut-off or new requirements.