CUET Accountancy Exam Pattern 2026 | Marking Scheme & Sections

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CUET UG Accountancy Exam Pattern 2025

The CUET (Common University Entrance Test) Accountancy/Book-Keeping exam pattern for 2025 follows a Computer-Based Test (CBT) format and is designed to assess your understanding of Class 12 accounting concepts.

The CUET UG Accountancy Exam Pattern 2025 is as follows:

CUET UG Accountancy Marking Scheme 2025

The CUET Accountancy paper employs a standard marking scheme for its domain subjects:

• Correct Answer: +5 Marks
• Incorrect Answer: -1 Mark (Negative marking)
• Unattempted Question: 0 Marks

CUET UG Accountancy Exam Pattern 2025: FAQs

1. What is the exam pattern for CUET UG Accountancy 2025?
The paper has 50 MCQs, duration 60 minutes, and marking +5/–1.

2. Is the syllabus for Accountancy updated for 2025?
Yes, NTA introduced changes—Unit V (Computerised Accounting) is now optional, with an alternate choice.

3. What units are included in the Accountancy syllabus?
Financial Accounting – I, Financial Accounting – II, Not-for-Profit Organisation, Partnership Firms & Companies, and optional Computerised Accounting.

4. Is the exam conducted online or offline?
It is conducted online as a computer-based test (CBT).

5. How many questions should I attempt safely?
Aim to attempt 40–45 accurate questions, considering negative marking.

6. Are previous year questions (PYQs) helpful?
Yes, they reveal important patterns and repeated topics like depreciation, bank reconciliation, and partnership.

7. Can I skip questions from Unit V?
Yes, you may choose the alternate option if you do not want to attempt Computerised Accounting questions.

8. What type of questions are asked?
Application-based MCQs on journal entries, ledgers, financial statements, depreciation, ratio analysis, and partnership adjustments.

9. What is the difficulty level of the exam?
Generally moderate, similar to Class 11–12 NCERT level.

10. How can I score high in CUET Accountancy?
Practice PYQs, revise formats of financial statements, solve numerical MCQs, and take mock tests.