INTRODUCTION:
The 2026 JAMB Commerce Syllabus is designed to prepare candidates for the Unified Tertiary Matriculation Examination (UTME). It tests candidates’ understanding of Commerce as a subject and their ability to apply commercial principles within the Nigerian economy.
General Objectives of the Syllabus:
Candidates should be able to:
- Acquire basic knowledge of Commerce
- Examine the relationship between Commerce and related fields
- Apply the principles of Commerce to the Nigerian economy
- Appreciate dynamic and positive changes in commercial activities
Below is the 2026 JAMB Commerce Syllabus;
1. Commerce:
Topics:
- Meaning and scope of Commerce
- Characteristics of Commerce
- Functions of Commerce
Objectives:
Candidates should be able to:
- Differentiate Commerce from related subjects
- Describe the characteristics of Commerce
- Identify the functions of Commerce
2. Occupation:
Topics:
- Meaning and importance of occupation
- Types of occupation (industrial, commercial, and services)
- Factors that determine choice of occupation
Objectives
Candidates should be able to:
- State the importance of occupation
- Compare different types of occupation
- Identify factors influencing choice of occupation
3. Production:
Topics:
- Factors of production, their characteristics and rewards (land, labour, capital, entrepreneur)
- Division of labour and specialization
- Types of production (primary, secondary, tertiary)
Objectives:
Candidates should be able to:
- Identify factors of production and their rewards
- Distinguish between division of labour and specialization
- Classify types of production
4. Trade:
A. Home Trade:
Retail Trade:
- Types and functions of retailers
- Factors to consider when setting up retail trade
- Modern trends in retailing
- Advantages and disadvantages of retail trade
Wholesale Trade:
- Types of wholesalers
- Functions of wholesalers
- Advantages and disadvantages of wholesalers
B. Foreign Trade:
- Balance of trade, balance of payments, counter trade
- Export, import, and entrepôt trade procedures and documents
- Barriers to international trade
- Role of government agencies (Customs, Ports Authority, etc.)
Objectives:
Candidates should be able to:
- Compare types of retailers and wholesalers
- Identify functions, merits, and demerits of middlemen
- Analyse issues, procedures, and barriers in foreign trade
- Appraise the role of government agencies in foreign trade
5. Purchase and Sale of Goods:
Topics:
- Trade procedures and documents
- Terms of trade (discounts, CIF, FOB, COD, warranties, etc.)
- Cash and credit payments
Objectives:
Candidates should be able to:
- Examine procedures and documents used in trade
- Distinguish between cash and credit payments
- Analyse merits and demerits of credit transactions
6. Aids to Trade:
Areas Covered:
- Advertising
- Banking
- Communication
- Insurance
- Tourism
- Transportation
- Warehousing
Objectives:
Candidates should be able to:
- Analyse roles, merits, and challenges of each aid to trade
- Apply insurance principles to real-life situations
- Assess the importance of transportation, communication, and warehousing
7. Business Units:
Topics:
- Forms of business ownership
- Business registration
- Mergers and liquidation
- Merits and demerits
Objectives:
Candidates should be able to:
- Identify forms and features of business units
- Examine registration procedures
- Differentiate dissolution from liquidation
8. Financing Business:
Topics:
- Sources of finance
- Types of capital
- Calculation of capital, profits, and turnover
- Problems of sourcing finance
- Role of bureaux de change
Objectives:
Candidates should be able to:
- Identify and discuss business financing options
- Compute profits and capital
- Assess financing challenges
9. Trade Associations:
Topics:
- Trade and manufacturers’ associations
- Chambers of Commerce
Objectives:
Candidates should be able to:
- Discuss objectives and functions of trade associations
- Identify roles of Chambers of Commerce
10. Money:
Topics:
- Origin and evolution of money
- Forms and qualities of money
- Functions of money
Objectives:
Candidates should be able to:
- Explain the origin of money
- Analyse forms and functions of money
11. Stock Exchange:
Topics:
- Importance and functions
- Securities traded
- Market transactions and regulations
Objectives:
Candidates should be able to:
- Identify securities traded
- Analyse stock exchange operations
12. Elements of Business Management:
Topics:
- Functions and principles of management
- Organizational structures
- Business resources
Objectives:
Candidates should be able to:
- Appraise management functions
- Identify organizational structures
- Examine business resources
13. Elements of Marketing:
Topics:
- Marketing functions and concepts
- Marketing mix
- Market segmentation
- Public relations
Objectives:
Candidates should be able to:
- Explain marketing concepts
- Assess marketing mix and customer service
14. Legal Aspects of Business:
Topics:
- Contracts and agency
- Sale of Goods and Hire Purchase Acts
- Consumer protection laws
- Regulatory agencies
Objectives:
Candidates should be able to:
- Analyse business contracts
- Identify consumer protection agencies
15. Information and Communication Technology (ICT):
Topics:
- Computer appreciation and application
- ICT terms and activities
- E-commerce and e-banking
Objectives:
Candidates should be able to:
- Discuss ICT applications in business
- Evaluate trends and challenges in ICT
16. Business Environment and Social Responsibility:
Topics:
- Business environment
- Social responsibility
- Pollution and its effects
Objectives:
Candidates should be able to:
- Discuss types of business environments
- Assess social responsibility
- Identify types and effects of pollution
2026 JAMB Commerce Recommended Textbooks:
- Anderson, D. J. (1978). Commerce for West Africa, London: Macmillan.
- Ahukannah, L. I. names(s)? (1992). Commerce for Secondary Schools
Onitsha: Africana – First Publishers. - Asaolu, A. and Igwe, P. M. (2005). New Syllabus Commerce for Secondary Schools
Books 1 – 3 (Second Edition) Ibadan: Evans. - Babatunde, A. H. (1999). Handbook on Commerce for Schools and College,
(First Edition), Global Publications. - Eriki, P. O. (1998). Working with Computer, Benin: Bofic Publishers.
- French, C. S. (2000). Computer Science, (Fifth Edition), Britain: Ashford.
- Ibru, G. M. (2004). Nigeria: The Promise of Tourism, Lagos: G.S.L. Publishing Limited.
- Igwe, P. M. names(s)? (2004). Countdown to WASSCE/SSCE/NECO/JME Commerce, Ibadan: Evans.
- James, A. F, names(s)? (1996). Management, (Sixth Edition), New Delhi: Prentice Hall).
- Nwachukwu, C. C. (1999). Management Theory and Practice, Onitsha: Africana – FIRST Publishers.
- Odedokun, M. Onames(s)? (1999). Commerce for Senior Secondary School, Books 1 – 3, Lagos:
Longman. - Odoom, F. F. (1998). Commerce for Senior Secondary School, Books 1 – 3, Ibadan: Onibonoje.
- Onifade, A. (2001). Management: Office Business Education, Abeokuta: KAPPCO.
- Onifade, A. (2002). The Computer for Word Processing and Internet, Abeokuta: KAPPCO.
- Onu, A. J. C. (2000). Marketing Today, Abuja: Precious Treasures Ltd.
- Pallister, J. and Isaacs, A. (eds) (2002). A Dictionary of Business (Third Edition), Oxford:
- Oxford University Press.
- Ubaka, O. A., (2012), Commerce Simplified for SSS 1 – 3, WAEC, NECO, JAMB & NABTEB EXAMS, Garki, Abuja: Andyson Millennium Concepts Ltd.
