CUET UG Accountancy Syllabus 2025: Syllabus, Pattern and Preparation Tips

CUET UG Accountancy Exam 2025

The CUET 2025 exam is scheduled to take place from May 8 to June 1, 2025. Candidates preparing for the CUET 2025 Accountancy exam should review the syllabus and exam pattern. It's essential to focus on important topics in Accountancy to ensure thorough preparation. Additionally, familiarizing oneself with the best books for CUET UG Accountancy, understanding the marking scheme, and reviewing previous year's question papers will be beneficial.

The CUET UG Accountancy exam is tailored for aspirants aiming to pursue undergraduate courses in commerce and related fields. This domain-specific test evaluates a candidate's proficiency in accountancy, aligning with the curriculum of Class 12. The exam comprises multiple-choice questions (MCQs), with each correct answer awarding 5 marks and each incorrect response resulting in a deduction of 1 mark. Candidates are required to attempt 50 questions within a 60 minutes duration.

CUET UG Accountancy Syllabus 2025

The syllabus for the CUET UG Accountancy Exam 2025 is based on the Class 12 curriculum and includes the following key topics:

Unit I: Accounting for Partnership

• Nature of Partnership Firm: Partnership deed (meaning, importance).

• Final Accounts of Partnership: Fixed v/s Fluctuating capital,

• Division of profit among partners, Profit and Loss Appropriation account.

Unit II: Reconstitution of Partnership

• Changes in profit sharing ratio among the existing partners – Sacrificing ratio and Gaining ratio.

• Accounting for Revaluation of Assets and Liabilities and Distribution of reserves and accumulated profits.

• Goodwill: Nature, Factors affecting and Methods of valuation: Average profit, Super profit, Multiplier and Capitalisation methods.

• Admission of a Partner: Effect of admission of partner, Change in profit sharing ratio, accounting treatment for goodwill, Revaluation of assets and liabilities, Reserves (accumulated profits) and adjustment of capitals.

• Retirement/Death of a Partner: Change in profit sharing ratio, accounting treatment of goodwill, revaluation of assets and liabilities, Adjustment of accumulated profits (Reserves).

Unit III: Dissolution of Partnership Firm

• Meaning, Settlement of accounts: Preparation of realisation account and related accounts (excluding piecemeal distribution, sale to a company and insolvency of a Partner)

Unit IV: Company Accounts: Accounting for Share and Debenture

• Share Capital: Meaning, Nature and Types

• Accounting for Share Capital: Issue and Allotment of Equity and Preference Shares; Over subscription and under subscription; Issue at par, premium and at discount; Calls in advance, Calls in arrears, Issue of shares for consideration other than cash.

• Forfeiture of Shares: Accounting treatment, Re-issue of forfeited shares.

• Presentation of shares and Debentures Capital in company’s balance sheet.

• Issue of Debenture – At par, premium and discount; Issue of debentures for consideration other than cash.

Unit V: Analysis of Financial Statements

• Financial Statements of a Company: Preparation of simple financial statements of a company in the prescribed form with major headings only.

• Financial Analysis: Meaning, Significance and Purpose, Limitations.

• Tools for Financial Analysis: Comparative statements, Common size statements.

• Accounting Ratios: Meaning and Objectives and types: Liquidity Ratio, Solvency Ratio, Activity Ratio, Profitability Ratio

• Cash Flow Statement: Meaning and Objectives, Preparation, Adjustments related to depreciation, dividend and tax, sale, and purchase of non-current assets (as per revised standard issued by ICAI).

Optional to Unit V

Unit V: Computerised Accounting System

• Overview of Computerised Accounting System

• Concept and Types of Computerised Accounting System (CAS),

• Features of a Computerised Accounting System, Advantages, limitations

• Structure of a Computerised Accounting System: chart of accounts, Codification and Hierarchy of account heads.

• Accounting Applications of Electronic Spreadsheet

• Features offered by Electronic Spreadsheet. Applications of Electronic Spreadsheet in generating accounting information, preparing depreciation schedule, loan repayment schedule, payroll accounting.

• Graphs and Charts in electronic spreadsheet