ACC 001 · ACC 002 · ACC 003 · ACC 004

JUPEB Accounting: practice, papers and marked essays.

Practise Accounting course by course, with a worked explanation for every answer. Sit the paper on the clock, and get your essays marked point by point against a marking scheme. Your 7 free days start the first time you choose JUPEB.

Start the free weekSee the topics

Outzider is an independent study tool, not affiliated with JUPEB or any university.

Accounting, course by course.

Practise each course on its own or mixed. Every question comes with a worked explanation, and topics come back for review before you forget them.

ACC 001

Basic Financial Accounting

  • Nature, branches and users of accounting; the accounting equation
  • Accounting concepts, conventions and the IASB framework (IAS/IFRS)
  • Source documents, books of original entry and the ledger
  • Double entry and the trial balance
  • Errors, suspense accounts and control accounts
  • Cash book, petty cash and bank reconciliation
  • End-of-period adjustments: capital and revenue items, accruals, depreciation and allowances
  • Financial statements of sole traders
  • Manufacturing accounts
  • Partnership accounts
  • Incomplete records
  • Accounts of clubs and societies (not-for-profit organisations)
  • Financial statements of limited liability companies

ACC 002

Basic Cost and Management Accounting

  • Nature and scope of cost and management accounting
  • Elements, classification and behaviour of cost
  • Material costing and inventory control
  • Labour costing and remuneration methods
  • Overheads: allocation, apportionment and absorption
  • Job costing and other costing methods
  • Absorption and marginal costing
  • Cost-volume-profit and break-even analysis
  • Budgeting and cash budgets
  • Investment appraisal: payback, ARR, NPV and IRR

ACC 003

Basic Auditing

  • History, nature and scope of auditing; internal and external audit
  • Legal framework: appointment, rights, duties, removal and resignation of auditors
  • Audit engagement, working papers, evidence and audit communication
  • Audit reports and opinions
  • Professional ethics and the code of conduct
  • Contemporary issues: fraud, creative and forensic accounting, services of accounting firms

ACC 004

Basic Principles of Nigerian Taxation

  • History, objectives, principles and sources of Nigerian taxation
  • Tax authorities in Nigeria: federal, state and local
  • Tax administration: taxes by tier, returns, assessment, objections, appeals and offences
  • Basis periods: commencement, change of accounting date and cessation
  • Computation of tax liabilities

Sit Accounting Paper I before the real one.

Both sections on their own clocks, as you will sit them.

Section A

50 objective questions in 60 minutes, scored as soon as you finish.

Section B

4 essays from 8, one from each course, in 120 minutes. Each answer is marked point by point, with the points you missed.

Your estimate

A predicted grade for the paper, and projected points out of 16 across your 3 subjects. An estimate, not a result.

One plan for all your JUPEB subjects.

Pay once on the web, through Paystack. Nothing renews by itself.

JUPEB

One plan covers all your JUPEB subjects. JAMB, WAEC, NECO and GCE plans do not include JUPEB.

₦8,000per month

₦20,000for 3 months₦6,667 a month, save ₦4,000

  • Full Paper I practice: 50 objectives in 60 minutes, then 8 essays to choose 4 from in 120 minutes
  • Every essay marked against a marking scheme, with a predicted grade (an estimate)
  • Unlimited JUPEB practice and revision
  • Every JUPEB lesson in full

Start with a free week

Your 7 free days begin the first time you choose JUPEB. Full papers come with a plan.

  • 20 practice questions a day
  • 2 essays marked point by point
  • The first 2 sections of every lesson
Start the JUPEB free week

Questions about JUPEB Accounting.

What does JUPEB Accounting cover?

Accounting is examined as four courses: ACC 001 · Basic Financial Accounting; ACC 002 · Basic Cost and Management Accounting; ACC 003 · Basic Auditing; ACC 004 · Basic Principles of Nigerian Taxation. On Outzider you practise each course on its own or mixed, and the essay section asks for one answer from each course, as the real paper does.

How are my Accounting essays marked?

Write your answer and it is marked point by point against a marking scheme. You see your score, every point that earned marks, and what you missed. Treat it as feedback on how to collect marks, not an official grade.

Can I try JUPEB Accounting for free?

Yes. JUPEB starts with a free week of 7 days from the first time you choose it, with 2 essays marked free. After that it is ₦8,000 a month or ₦20,000 for 3 months, paid once on the web. Nothing renews by itself.

Is Outzider connected to JUPEB?

No. Outzider is an independent study tool, not affiliated with JUPEB or any university. Your real grade also includes continuous assessment at your centre.

Other humanities subjects.

You choose 3 subjects when you sign up.