CUET Accountancy Syllabus 2026 | Latest Topics & Exam Pattern PDF

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CUET UG Syllabus 2026

The CUET UG 2026 examination consists of three sections with different numbers of languages:

• Section I: Languages: This section includes 13 languages, and candidates can choose one or more languages depending on the requirements of the universities they're applying to.
• Section II: Domain-Specific Subjects: This section consists of 23 subjects, and candidates can choose up to five subjects, including languages and the General Aptitude Test.
• Section III: General Aptitude Test: This section assesses a candidate's general knowledge, current affairs, mental and numerical ability, and quantitative and logical reasoning.

In CUET UG Accountancy Exam Questions are asked mainly from the following topics/subtopics

CUET UG Accountancy Syllabus 2025

The CUET UG Accountancy/Book-Keeping (Code 301) Syllabus for 2025 is based on the Class 12 NCERT Accountancy curriculum. The key areas covered are Partnership Accounting, Company Accounting, and Financial Statement Analysis.

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.

CUET UG Accountancy Exam Syllabus 2025 : FAQs

1. What is the basis of the CUET UG Accountancy syllabus 2025?
It is entirely based on the Class 12 Accountancy syllabus prescribed by NCERT.

2. How many units are included in the syllabus?
There are 11 major units, covering both Part A (Financial Accounting) and Part B (Partnership & Company Accounts).

3. Is Partnership Accounting included?
Yes, topics like Admission, Retirement, Death of a Partner, Revaluation, and Dissolution are part of the syllabus.

4. Does the syllabus include Company Accounts?
Yes, it covers Issue of Shares and Issue of Debentures.

5. Are Financial Statements part of the syllabus?
Yes, Financial Statement Analysis, Comparative Statements, Common-Size Statements, and Ratio Analysis are included.

6. Is Cash Flow Statement included?
Yes, Cash Flow Statement is a key chapter in the CUET syllabus.

7. Does CUET include Computerized Accounting?
Yes, topics like Database Management System (DBMS) and Accounting Software may be included under the computerized accounting section.

8. Are Accounting for Not-for-Profit Organizations and Accounting for Firms part of the exam?
Yes, both NPO Accounts and Partnership Firms are included.

9. Is there any portion from Class 11 Accountancy?
No, the exam is based only on Class 12 Accountancy as per NCERT.

10. Are numerical questions part of the CUET Accountancy exam?
Yes, many questions will be numerical or calculation-based, especially in Ratio Analysis, Partnership Accounts, and Company Accounts.