What is the cut-off mark for ESUT for nursing?

Securing admission for accounting requires more than just passion for numbers; it demands meeting the specific cut off mark set by your institution of choice. Whether you are aiming for a university, polytechnic, or college of education, understanding the Cut Off Mark for Accounting is the baseline for your academic planning. For those pursuing a BSc at a university, the competition is often steeper than for an ND or HND at a polytechnic.

​In the 2026/2027 admission cycle, the Cut Off Mark for Accounting varies significantly depending on the school's prestige and the number of applicants. This post provides a comprehensive guide to the Cut Off Mark for Accounting across 100 Nigerian institutions to help you navigate your admission journey.

​Accounting Admission Pathways: BSc vs. ND/HND

​Before diving into the numbers, it is essential to distinguish between the various academic tracks available for accounting students in Nigeria:

1. ​University (BSc): Offers a four or five-year degree program. Cut off mark ranges are typically higher, often starting from 180 to 250 in top-tier federal schools.

1. ​Polytechnic (ND/HND): Offers a National Diploma (ND) followed by a Higher National Diploma (HND). These institutions usually have a lower entry barrier, with many accepting scores between 100 and 150.
2. ​College of Education: Offers a Nigeria Certificate in Education (NCE) in Business Education (Accounting option). These schools often have the lowest cut off mark, frequently starting at 100.

​(1). Cut off mark for accounting in University of Benin

​The University of Benin (UNIBEN) remains one of the most sought-after schools in Nigeria. For accounting, candidates should aim for a JAMB score of at least 200, though a score of 230+ is recommended for a high chance of merit admission.

​(2). Cut off mark for accounting in University of Nigeria (UNN)

​At the University of Nigeria, Nsukka (UNN), accounting is housed under the Faculty of Business Administration. While the general university minimum is 160, the departmental cut off mark for accounting usually settles around 220–240 due to high competition.

​2026 Accounting Cut-Off Guide: 100 Institutions

​Below is the projected data for 100 institutions including universities, polytechnics, and colleges of education.

S/N	Institution Name	Category	Degree	JAMB Cut-off
1	University of Lagos (UNILAG)	Federal Uni	BSc	230 - 250
2	University of Ibadan (UI)	Federal Uni	BSc	210 - 240
3	Obafemi Awolowo University (OAU)	Federal Uni	BSc	200 - 240
4	University of Nigeria (UNN)	Federal Uni	BSc	220 - 240
5	University of Benin (UNIBEN)	Federal Uni	BSc	200 - 230
6	University of Ilorin (UNILORIN)	Federal Uni	BSc	200 - 230
7	Ahmadu Bello University (ABU)	Federal Uni	BSc	180 - 220
8	Nnamdi Azikiwe University (UNIZIK)	Federal Uni	BSc	200 - 220
9	University of Port Harcourt	Federal Uni	BSc	180 - 220
10	University of Calabar (UNICAL)	Federal Uni	BSc	180 - 210
11	University of Jos (UNIJOS)	Federal Uni	BSc	180 - 210
12	Bayero University Kano (BUK)	Federal Uni	BSc	180 - 220
13	University of Abuja (UNIABUJA)	Federal Uni	BSc	180 - 210
14	Federal University, Oye-Ekiti	Federal Uni	BSc	180 - 210
15	Federal University, Lokoja	Federal Uni	BSc	170 - 200
16	Federal University, Lafia	Federal Uni	BSc	170 - 200
17	Federal University, Otuoke	Federal Uni	BSc	160 - 200
18	Federal University, Dutse	Federal Uni	BSc	160 - 200
19	Lagos State University (LASU)	State Uni	BSc	200 - 230
20	Rivers State University (RSU)	State Uni	BSc	180 - 210
21	Delta State University (DELSU)	State Uni	BSc	180 - 220
22	Ambrose Alli University (AAU)	State Uni	BSc	180 - 200
23	Olabisi Onabanjo University (OOU)	State Uni	BSc	180 - 210
24	Ekiti State University (EKSU)	State Uni	BSc	160 - 190
25	Adekunle Ajasin Univ (AAUA)	State Uni	BSc	180 - 200
26	Kwara State University (KWASU)	State Uni	BSc	180 - 200
27	Osun State University (UNIOSUN)	State Uni	BSc	180 - 210
28	Imo State University (IMSU)	State Uni	BSc	180 - 200
29	Abia State University (ABSU)	State Uni	BSc	170 - 190
30	Ebonyi State University (EBSU)	State Uni	BSc	160 - 180
31	Nasarawa State University (NSUK)	State Uni	BSc	170 - 190
32	Kaduna State University (KASU)	State Uni	BSc	170 - 190
33	Covenant University	Private Uni	BSc	180 - 200
34	Babcock University	Private Uni	BSc	160 - 190
35	Afe Babalola University (ABUAD)	Private Uni	BSc	160 - 190
36	Pan-Atlantic University	Private Uni	BSc	170 - 200
37	Landmark University	Private Uni	BSc	150 - 180
38	Lead City University	Private Uni	BSc	140 - 170
39	Bowen University	Private Uni	BSc	150 - 180
40	Igbinedion University	Private Uni	BSc	150 - 180
41	Ajayi Crowther University	Private Uni	BSc	140 - 160
42	Veritas University, Abuja	Private Uni	BSc	160 - 180
43	Nile University of Nigeria	Private Uni	BSc	160 - 190
44	American University of Nigeria	Private Uni	BSc	160 - 180
45	Federal Polytechnic, Nekede	Polytechnic	ND/HND	120 - 150
46	Auchi Polytechnic	Polytechnic	ND/HND	120 - 150
47	Yaba College of Technology	Polytechnic	ND/HND	150 - 180
48	Federal Polytechnic, Ilaro	Polytechnic	ND/HND	150 - 170
49	Federal Polytechnic, Offa	Polytechnic	ND/HND	120 - 140
50	Federal Polytechnic, Ede	Polytechnic	ND/HND	100 - 140
51	Kaduna Polytechnic	Polytechnic	ND/HND	120 - 150
52	Federal Polytechnic, Bida	Polytechnic	ND/HND	100 - 130
53	Federal Polytechnic, Bauchi	Polytechnic	ND/HND	100 - 130
54	Federal Polytechnic, Idah	Polytechnic	ND/HND	100 - 130
55	Federal Polytechnic, Oko	Polytechnic	ND/HND	120 - 150
56	Lagos State Polytechnic (LASPOTECH)	Poly	ND/HND	150 - 170
57	Kwara State Polytechnic	Polytechnic	ND/HND	120 - 150
58	Rufus Giwa Polytechnic	Polytechnic	ND/HND	100 - 130
59	Moshood Abiola Polytechnic	Polytechnic	ND/HND	140 - 160
60	Institute of Management & Tech (IMT)	Poly	ND/HND	140 - 160
61	Delta State Polytechnic, Ogwashi-Uku	Poly	ND/HND	100 - 140
62	Akwa Ibom State Polytechnic	Polytechnic	ND/HND	120 - 140
63	Kogi State Polytechnic	Polytechnic	ND/HND	100 - 130
64	Ramat Polytechnic, Maiduguri	Polytechnic	ND/HND	100 - 120
65	Plateau State Polytechnic	Polytechnic	ND/HND	100 - 130
66	Osun State Polytechnic, Iree	Polytechnic	ND/HND	120 - 140
67	Abia State Polytechnic	Polytechnic	ND/HND	100 - 130
68	Enugu State College of Education	Coll. of Edu	NCE	100 - 140
69	Alvan Ikoku College of Education	Coll. of Edu	NCE	100 - 160
70	Federal College of Edu, Abeokuta	Coll. of Edu	NCE	100 - 150
71	Federal College of Edu, Zaria	Coll. of Edu	NCE	100 - 140
72	Adeyemi College of Education	Coll. of Edu	NCE	140 - 180
73	Federal College of Edu (Tech), Akoka	Coll. of Edu	NCE	100 - 140
74	College of Education, Warri	Coll. of Edu	NCE	100 - 130
75	Kwara State College of Education	Coll. of Edu	NCE	100 - 130
76	Oyo State College of Education	Coll. of Edu	NCE	100 - 130
77	Tai Solarin College of Education	Coll. of Edu	NCE	100 - 150
78	Niger State College of Education	Coll. of Edu	NCE	100 - 120
79	Federal College of Edu, Pankshin	Coll. of Edu	NCE	100 - 140
80	Federal College of Edu, Kano	Coll. of Edu	NCE	100 - 140
81	Madonna University (Okija)	Private Uni	BSc	140 - 160
82	Benson Idahosa University	Private Uni	BSc	140 - 170
83	Gregory University, Uturu	Private Uni	BSc	140 - 160
84	Augustine University	Private Uni	BSc	140 - 160
85	Caleb University	Private Uni	BSc	140 - 160
86	Caritas University	Private Uni	BSc	140 - 160
87	Elizade University	Private Uni	BSc	150 - 170
88	Fountain University	Private Uni	BSc	140 - 160
89	Godfrey Okoye University	Private Uni	BSc	140 - 170
90	Hallmark University	Private Uni	BSc	140 - 160
91	Kwararafa University, Wukari	Private Uni	BSc	140 - 160
92	Mcpherson University	Private Uni	BSc	140 - 160
93	Mountain Top University	Private Uni	BSc	150 - 170
94	Oduduwa University	Private Uni	BSc	140 - 160
95	Paul University	Private Uni	BSc	140 - 160
96	Rhema University	Private Uni	BSc	140 - 160
97	Samuel Adegboyega University	Private Uni	BSc	140 - 160
98	Southwestern University	Private Uni	BSc	140 - 160
99	Summit University, Offa	Private Uni	BSc	140 - 160
100	Wellspring University	Private Uni	BSc	140 - 160

Conclusion

​Whether you choose the university path for a BSc or a polytechnic for an ND/HND, success in accounting begins with hitting your target cut off mark. Always remember that while a score of 160 might grant you eligibility at some institutions, competitive federal schools require much more. Use this guide to strategically select the institution that best fits your JAMB performance. Good luck!

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