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The performance of students at undergraduate levels has been attributable to several factors, particularly to the university’s systems including facilities, structures and quality teaching and students’ services system. Not much has been said about the quality of students admitted to the university. The study employs systems theory to analyse the relationship between the quality of students admitted and their performance in the early part of the undergraduate programme using Pearson’s correlation and concludes that there is a relationship between Core Mathematics and Accounting at pre-university level and performance of undergraduate Accounting Students’ performance. No correlation was however found between pre-university English and their university level performance. The study recommends that, due consideration be given to the existing admission policy criteria regarding emphasis on performance in Core English, particularly for accounting students seeking to pursue accounting programmes, as it may be more harmful than good. Keywords: Pre University Mathematics, Pre University English, Pre University Accounting, Accounting Students performance, Principles of Financial Accounting, Managerial Cost Accounting, CGPA
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