Bachelor of Science (B.Sc. Hons) in Accounting
The Department of Accounting provides rigorous academic and professional training in financial reporting, corporate taxation, forensic auditing, cost management, and public sector accounting. The curriculum aligns with the benchmark minimum academic standards set by the NUC and professional examination syllabi of ICAN and ANAN, preparing graduates for statutory financial roles across corporate, financial, and government institutions.
DELSU Admission Requirements
Official criteria for UTME candidates, O'Level certification, and Direct Entry placement
UTME Subjects
Candidates must select Mathematics and Economics alongside English Language. Financial Accounting or Commerce is strongly recommended as the fourth subject.
- English Language (Compulsory)
- Mathematics
- Economics
- Any of Financial Accounting, Commerce, or Government
O'Level (SSCE) Passes
Five (5) SSC credit passes in WAEC, NECO, or NABTEB in not more than two sittings.
Financial Accounting, Commerce, Government, Civic Education, Geography
Direct Entry (200 Level)
Direct Entry candidates must also satisfy the mandatory 5 O'Level credit passes in English Language, Mathematics, and Economics.
- Two (2) Advanced Level (A'Level) passes including Accounting or Economics.
- National Diploma (ND) in Accounting or Financial Studies with a minimum of Upper Credit from an accredited polytechnic.
- DELSU Diploma in Accounting with at least Merit grade.
- ICAN Accounting Technicians Scheme (ATS III) final qualifying certificate.
Calculate Your DELSU Composite Screening Aggregate
DELSU computes admission merit standing using the official Senate formula: (JAMB UTME Score ÷ 8) + (DELSU Post-UTME Score ÷ 2) = 100%. Calculate your exact score against the 56.0% - 60.0% Aggregate target.
DELSU School Fees & Acceptance Rates
Approved official tuition and one-off statutory fees for the 2026/2027 academic session
Academic Curriculum by Level
Year-by-year course codes, credit loads, and core departmental requirements
100 Level
200 Level
300 Level
400 Level
Career Opportunities & Professional Certifications
Industry employment sectors and professional qualifying examination exemptions
Target Career Trajectories
External Auditor
Professional Services / Big Four & Mid-Tier Audit FirmsPerforms statutory financial statement audits, internal control assessments, and regulatory compliance evaluations for public and private corporations.
Tax Consultant / Revenue Inspector
Corporate Consulting / Federal & State Internal Revenue (FIRS / DSIRS)Manages corporate income tax, withholding tax, VAT computations, and tax audit defense for businesses under the Nigerian Finance Act framework.
Financial Analyst / Controller
Banking, Oil & Gas, MultinationalsPrepares financial forecasts, variance analyses, working capital strategies, and financial reports for executive management.
Public Sector Accountant
Ministries, Departments & Agencies (MDAs)Oversees treasury single account (TSA) procedures, IPSAS accrual-based accounting, and public procurement records under government financial regulations.
Professional Recognition & Exemptions
Institute of Chartered Accountants of Nigeria
DELSU B.Sc. Accounting graduates receive exemptions from all five Foundation Level papers and specific Skills Level modules under the ICAN Professional Exam syllabus.
Association of National Accountants of Nigeria
Qualifies graduates for direct admission into the Nigerian College of Accountancy (NCA), Kwall, Jos for the Certified National Accountant (CNA) qualification.
Association of Chartered Certified Accountants
Graduates are eligible for paper exemptions across Applied Knowledge (Business & Technology, Management Accounting, Financial Accounting) and selected Applied Skills papers.
Universities Offering Accounting in Nigeria
Search 116 federal, state, and private universities with verified JAMB requirements
Delta State University
Benue State University
University of Lagos
University of Ibadan
Ahmadu Bello University
University of Ilorin
University of Port Harcourt
University of Jos
Bayero University Kano
University of Calabar
Lagos State University
Olabisi Onabanjo University
Covenant University
University of Nigeria, Nsukka
Obafemi Awolowo University
University of Benin
University of Maiduguri
Usmanu Danfodiyo University Sokoto
Federal University of Technology, Minna
Federal University of Agriculture, Abeokuta
Joseph Sarwuan Tarka University, Makurdi
Michael Okpara University of Agriculture, Umudike
National Open University of Nigeria
University of Uyo
University of Abuja
Federal University, Lafia
Federal University, Lokoja
Federal University, Dutse
Federal University Dutsin-Ma
Federal University, Gashua
Federal University, Gusau
Federal University, Kashere
Federal University, Otuoke
Federal University, Oye-Ekiti
Alex Ekwueme Federal University Ndufu-Alike
Federal University Wukari
Federal University Birnin Kebbi
Modibbo Adama University, Yola
Nigerian Defence Academy
Federal University of Petroleum Resources, Effurun
Nigerian Maritime University, Okerenkoko
Rivers State University
Ambrose Alli University
Enugu State University of Science and Technology
Imo State University
Abia State University
Ebonyi State University
Akwa Ibom State University
Cross River State University of Technology
Niger Delta University
Osun State University
Ekiti State University
Tai Solarin University of Education
Adekunle Ajasin University
Kwara State University
Prince Abubakar Audu University
Nasarawa State University
Plateau State University Bokkos
Taraba State University
Adamawa State University
Gombe State University
Bauchi State University Gadau
Yobe State University
Borno State University
Kaduna State University
Sokoto State University
Umaru Musa Yar'adua University
Kebbi State University of Science and Technology
Zamfara State University
Ignatius Ajuru University of Education
Chukwuemeka Odumegwu Ojukwu University
Delta State University of Science and Technology, Ozoro
Edo State University Uzairue
Babcock University
Bowen University
Redeemer's University
Afe Babalola University
Landmark University
Bells University of Technology
Pan-Atlantic University
Lead City University
Al-Hikmah University
Crawford University
Crescent University
Elizade University
Achievers University
Joseph Ayo Babalola University
Caleb University
Caritas University
Godfrey Okoye University
Madonna University
Novena University
Western Delta University
Wesley University
Fountain University
Adeleke University
Chrisland University
Anchor University
Augustine University
Christopher University
McPherson University
Mountain Top University
KolaDaisi University
Baze University
Nile University of Nigeria
Veritas University
American University of Nigeria
Bingham University
Salem University
Rhema University
Gregory University
Coal City University
Paul University
Edwin Clark University
Summit University
Michael and Cecilia Ibru University
Essential Academic Tools for Accounting
Calculators, past questions, and project topics configured for this course
Frequently Asked Questions
Verified answers regarding Accounting admission, exams, and degree guidelines
Is Mathematics compulsory for Accounting in DELSU?
Yes. DELSU requires a minimum of a credit pass in Mathematics at the O'Level SSCE and requires Mathematics as one of the four UTME subjects in JAMB.
What is the DELSU departmental cut-off mark for Accounting?
While the institutional eligibility threshold is 160 in UTME, the competitive departmental merit aggregate cut-off typically ranges between 56.0% and 60.0% calculated via the 50:50 composite formula.
Can I combine WAEC and NECO results for Accounting admission?
Yes. Delta State University accepts a combination of two sittings from WAEC, NECO, or NABTEB to satisfy the 5 mandatory credit requirements.
Does DELSU offer Direct Entry admission into Accounting?
Yes. Candidates with Upper Credit in ND Accounting, DELSU Diploma in Accounting, or passes in ICAN ATS III can apply for 200 Level Direct Entry admission through JAMB.
Where is the Department of Accounting located?
The Department of Accounting is housed under the Faculty of Management Sciences at DELSU Site 2, Main Campus in Abraka, Delta State.