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CUET UG Commerce 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.
CUET UG Accountancy Syllabus 2026
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 Business Studies Syllabus 2026
Unit I: Nature and Significance of Management
• Management – concept, objectives, importance.
• Nature of management; Management as Science, Art, Profession.
• Levels of management – top, middle supervisory (First level).
• Management functions – planning, organising, staffing, directing and controlling.
• Coordination – nature and importance.
Unit II: Principles of Management
• Principles of Management – meaning, nature and significance.
• Fayol’s principles of management.
• Taylor’s Scientific Management – Principles and Techniques.
Unit III: Business Environment
• Business Environment – meaning and importance.
• Dimensions of Business Environment – Economic, Social, Technological, Political and Legal.
Unit IV: Planning
• Meaning, features, importance, limitations.
• Planning process.
• Types of Plans – Objectives, Strategy, Policy, Procedure, Method, Rule, Budget, Programme.
Unit V: Organising
• Meaning and importance.
• Steps in the process of organising.
• Structure of organization – functional and divisional.
• Formal and informal organisation.
• Delegation: meaning, elements and importance.
• Decentralization: meaning and importance.
• Difference between delegation and decentralisation.
Unit VI: Staffing
• Meaning, need and importance of staffing.
• Staffing as a part of Human Resources Management.
• Steps in staffing process.
• Recruitment – meaning, process and sources, Merits and demerits of internal and external sources of recruitment.
• Selection – meaning and process.
• Training and Development – meaning, need, methods – on the job and off the job methods of training.
Unit VII: Directing
• Meaning, importance and principles.
• Elements of Direction:
– Supervision – meaning and importance
– Motivation – meaning and importance, Maslow’s hierarchy of needs; Financial and non- financial incentives.
– Leadership – meaning, importance, style- authoritative, democratic and laissez-faire.
– Communication – meaning and importance, formal and informal communication;barriers to effective communication, how to over come the barriers?
Unit VIII: Controlling
• Meaning and importance.
• Relationship between planning and controlling.
• Steps in the process of control.
Unit IX: Business Finance
• Business finance – meaning, role, objectives of financial management.
• Financial decisions: investing, financing and dividend-Meaning and factors affecting.
• Financial planning – meaning and importance.
• Capital Structure – meaning and factors.
• Fixed and Working Capital – meaning and factors affecting their requirements.
Unit X: Financial Markets
• Concept of Financial Market
• Money Market: Concept, instruments.
• Capital market and its types (primary and secondary market)
• Stock Exchange-Functions, trading procedure.
• Depository services and demat account.
• Securities and Exchange Board of India (SEBI) – Objectives, Functions.
Unit XI: Marketing
• Marketing – meaning, functions, role and philosophies.
• Distinction between marketing and selling.
• Marketing mix – concept and elements:
– Product – nature, classification, branding, labeling and packaging
– Physical distribution: meaning, role; Components, Channels of distribution,
– meaning,types, factors determining choice of channels.
– Promotion – meaning and role, promotion mix, Advertising, Personal selling sales
promotion and public relation, Role of Advertising, objections to Advertising.
– Price: factors influencing pricing.
Unit XII: Consumer Protection Meaning and concept.
• Meaning, Importance of consumer protection.
•The Consumer protection Act,2019[http://egazette.nic.in/WriteReadData/2019/210422.pdf]
• Consumer rights.
• Consumer responsibilities.
• Who can file a complaint?
• Ways and means of consumer protection – Consumer awareness and legal redressal with special reference to Consumer protection Act 2019, Remedies available.
• Role of consumer organizations and NGOs.
CUET UG Economics/Business Economics 2026
Course I Introductory Microeconomics
Unit I: Introduction, Theory of Consumer Behaviour
• What is microeconomics?
• Central problems of an economy
• Consumer’s Equilibrium: meaning and attainment of equilibrium through
Utility Approach: One and two commodity cases, Consumers Budget and
Optimal choice of the consumer.
• Demand: market demand, determinants of demand, demand schedule,
demand curve, movement along and shifts in the demand curve, price
elasticity of demand, measurement of price elasticity of demand –
percentage, total expenditure, factor determining price elasticity of demand
for a good.
Unit II: Production and Costs.
• Production function: Short run and Long run production function
• Shapes of TP, MP and AP curves
• Cost and Revenue: Concepts of costs; short-run cost curves (fixed and
variable costs; total, average and marginal costs); concepts of revenue – total,average and marginal revenue and their relationship. Producer’s equilibrium– with the help of MC and MR.
Unit III: The Theory of the firms under perfect competition
• Features of perfect competition
• Profit maximization.
• Price determination under perfect competition – equilibrium price, effects of
shifts in demand and supply.
• Supply: market supply, determinants of supply, supply schedule, supply
curve movement along and shifts in supply curve, price elasticity of supply,
measurement of price elasticity of supply.
Unit IV: Market Equilibrium and Simple Applications
• Market equilibrium, excess demand, excess supply,
• Applications:=- Price ceiling and Price flooring.
Course II Introductory Macroeconomics
Unit I: Introduction and National Income Accounting
• What is macroeconomics?
Basic concepts in macroeconomics:
• Circular flow of income; Methods of calculating National Income - Value
Added or Product method, Expenditure method, Income method
• Aggregates related to National Income:
Factor Cost, Basic Prices and Market Price.
GDP and Welfare
Unit II: Money and Banking
• Meaning and functions, supply of money - Money Creation and Money
Multiplier.
• Central bank and its functions (example of the Reserve Bank of India)
• Policy tools to control money supply.
Unit III: Determination of Income and Employment
• Aggregate demand and its components.
• Determination of Income in two sector model.
• Problems of excess demand and deficient demand; measures to correct
them - changes in government spending, taxes and money supply
• Multiplier mechanism.
Unit IV: Government Budget and the Economy
• Government budget - meaning, objectives and components
• Classification of receipts - revenue receipts and capital receipts;
• Classification of expenditure – revenue expenditure and capital
expenditure.
• Balanced, Surplus and Deficit Budget – measures of government deficit.
Unit V: Open Economy Macroeconomics
• Balance of payments account - meaning and components;
• Balance of payments – Surplus and Deficit
• Foreign exchange rate - meaning of fixed and flexible rates and managed
floating. Merits and demerits of exchange rate regimes.
• Determination of exchange rate.
• Managed Floating
Course III: Indian Economic Development
Unit I: Development Policies and Experience (1947-90)
• A brief introduction of the state of Indian economy on theeveofindependence.
• Indian economic system and common goals of Five Year Plans
• Main features, problems and policies of agriculture (institutional aspects
and new agricultural strategy), industry (IPR 1956; SSI – role &
importance) and foreign trade.
Unit II Economic Reforms since 1991: Macroeconomics: Meaning.
• Economic Reforms since 1991:
• Features and appraisals of liberalisation, globalisation and privatisation
(LPG policy);
Unit III: Current challenges facing the Indian Economy
- Human Capital Formation: How people become resource; Role of human capital in economic development; Growth of Education Sector in India
- Rural development: Key issues - credit and marketing - role of cooperatives; agricultural market system, Agriculture diversification;alternative farming - organic farming
- Employment: Growth and changes in work force participation rate in formal and informal sectors; problems and policies
- Environment and Sustainable Development: Definition and Functions,State of India’s environment, Strategies for sustainable development.
Unit IV: Development Experiences of India: A comparison with neighbours.
- A comparison with neighbours.
- Issues: economic growth, population, sectoral development and other
- Human Development Indicators.
- Development Strategies.
CUET UG Commerce Exam Syllabus 2025: FAQs
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What is the basis of the CUET UG Commerce syllabus?
The syllabus for all Commerce domain subjects (Accountancy, Business Studies, Economics/Business Economics) is entirely based on the Class 12 NCERT curriculum.
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Are Class 11 topics included in the domain subjects?
No. The NTA specifies that for Section II (Domain Subjects), the questions will be strictly restricted to the Class 12 NCERT syllabus only.
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What is the syllabus for the Language Test (Section IA)?
The Language section does not have a fixed "textbook" syllabus. It focuses on Reading Comprehension (based on different types of passages – Factual, Literary, Narrative), Verbal Ability, Rearranging sentences, Choosing the correct word, Synonyms and Antonyms, and Vocabulary.
-
What topics are covered in the General Test (Section III)?
The General Test includes General Knowledge, Current Affairs (2025-2026), General Mental Ability, Numerical Ability, Quantitative Reasoning (simple application of basic mathematical concepts taught till Grade 8), and Logical and Analytical Reasoning.
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Is the Accountancy syllabus limited to Partnerships?
No. The CUET UG Accountancy syllabus covers Partnership Accounting, Company Accounts (Shares & Debentures), Financial Statements, and Financial Analysis, including optional Computerised Accounting.
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Does Business Studies cover Finance and Marketing?
Yes. The syllabus is divided into two major parts: Business Finance and Financial Markets and Marketing Management and Consumer Protection.
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Is practical or computer-based accounting included?
While the exam is Computer Based (MCQ), you may encounter questions based on Computerised Accounting Systems and basic spreadsheet applications.
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How many questions do I need to attempt in a Commerce domain paper?
In most domain subjects like Accountancy, Business Studies, or Economics, you must attempt 50 questions out of 50.
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Are there deletions in the NCERT textbooks reflected in CUET?
NTA usually follows the full Class 12 NCERT syllabus. Students should cross-check the NTA Syllabus PDF to ensure they do not skip chapters that might have been rationalized or deleted by CBSE but are still part of CUET requirements.
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Can I choose a Commerce subject if I was a Science/Humanities student in school?
Yes. CUET allows stream flexibility. However, you must check if your target university (like University of Delhi) requires you to appear only in subjects you studied in your Class 12 Board exams.
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Is Economics/Business Studies considered a Commerce subject?
Yes, these are core Commerce domain subjects. Economics covers topics like Consumer Behaviour, National Income, Money and Banking, and Business Studies covers Management Principles, Finance, and Marketing.
CUET MATHEMATICS