CUET Accountancy Syllabus | Detailed Syllabus, Paper Pattern, and Preparation Strategy

Accountancy Syllabus for CUET: Students aspiring to secure a seat in any of the top colleges with accountancy as their UG subject should go through the detailed CUET accountancy syllabus. According to the NTA, the CUET Accountancy syllabus will consist of the complete NCERT class 12 syllabus for Accountancy. Going through the accounts syllabus for CUET will help students devise a proper plan on how to prepare for accountancy for CUET.

With a dedicated plan and effective CUET Accountancy preparation strategy, students can ace their CUET preparation and crack it to secure admission to their dream college (among 210+ CUET participating universities). It is one of the most sought-after domain subjects from the commerce stream in Section II of the CUET Syllabus.  The subject will test students' recording, computing, and analytical abilities. The CUET Accountancy syllabus is concise and brief; with proper planning, aspiring students should be able to cover it conveniently.

The article will briefly discuss the complete Accountancy syllabus for CUET and give a brief overview of how to prepare Accountancy for CUET effectively. Thorough knowledge of the syllabus and comprehensive preparation will enable the students to score maximum marks in the test.

CUET Accountancy Syllabus

The Accountancy syllabus for CUET 2026 has five main units that cover the complete syllabus. These five units are further subdivided into various topics and chapters. To proceed further with preparing for accountancy for CUET, students must go through the detailed CUET Accountancy syllabus and have a proper grasp of it.

CUET Mock Test

The detailed CUET Accountancy syllabus.

Unit

Units

Sub-Units

1

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.

2

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, and Adjustment of accumulated profits (Reserves).

3

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)

4.

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 the company's balance sheet.
  • Issue of Debenture – At par, premium and discount; Issue of debentures for consideration other than cash.

5.

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, dividends and taxes, sales, and purchase of non-current assets (as per revised standard issued by ICAI).

Optional to 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 an Electronic Spreadsheet. Applications of Electronic Spreadsheet in generating accounting information, preparing depreciation schedule, loan repayment schedule, and payroll accounting.
  • Graphs and Charts in an Electronic Spreadsheet

Now that the CUET Accountancy syllabus has been discussed thoroughly, students can follow the tips and strategies mentioned below to plan an effective preparation strategy for Accountancy for CUET.

Suggested Readings

CUET 2025 Registration

CUET Eligibility Criteria

CUET University List

CUET Online Coaching

CUET Accountancy Exam Pattern

Let us look at the expected CUET exam pattern for the Accountancy question paper and the marking scheme for the same in CUET. This will give the students a brief overview of the CUET Accountancy paper for CUET UG.

A few important details about the CUET Accountancy exam pattern:

How to Prepare Accountancy for CUET?

At times, preparing for any competitive exams might get students confused and lost. Without a proper idea of the CUET Accountancy syllabus, where to begin, and how to approach it, the preparation task may be an uphill task.

As we have already gone through the detailed Accountancy syllabus for CUET in the earlier section, let's go through a stepwise strategy on preparing for accountancy for CUET. It will help the students with their CUET accountancy preparation and maximize their CUET scores.

CUET Accountancy Preparation Strategy

Step 1: Go through and comprehend the complete CUET accountancy syllabus. This will give a brief idea of the minute details of the syllabus and the weightage of each unit. Based on this information, students can plan their preparatory timetable accordingly.

STEP 2: Identify personal strengths and weaknesses and make a study plan that will assist in covering all the units of the Accountancy syllabus for CUET UG well on time, and leave some time for practice and revision at the end.

STEP 3: Revise the units and chapters that a student is less convinced about. Allow extra time for those chapters or sections, but don't get overburdened. Practice will always enhance performance and self-belief and help students stay on course.

STEP 4: Solve CUET sample papers and the previous year's question papers, and take mock tests as often as possible. Mock tests will help students rehearse and make them exam-ready. This will also give a good idea of how students must manage their time on exam day.

There is no better way to get an exam feeling before the actual exam than a mock test. So, this is a must.

Free Resources for CUET Preparation

CUET Accountancy Previous Year Question Paper CUET Mock Test

Best Books for CUET Accountancy Preparation

Choosing the right books and study material is crucial for CUET preparation. The right resources help instill confidence in CUET aspirants and make the exam day feel effortless. NCERT Books are non-negotiable. They are essential for building a strong foundation and for concept clarity. Some other key benefits of studying from the Accountancy NCERT book are as follows:

Along with the Accountancy’s NCERT book, students should practice Mocks and Solved papers from GKP’s Accountancy Book. It consists of 10 Practice Tests (5 Mocks and 5 Solved Papers). The book is designed to aid in efficient and effective exam preparation.

The more one revises the CUET Accountancy syllabus, solves sample papers, and takes mock tests, the more confident one will feel about facing the competition in CUET UG. This will further help students to display their full potential in the actual exam and score well.

Get familiar with the Accountancy syllabus for CUET and prepare with utmost dedication. With continued effort and a disciplined approach toward the CUET Accountancy preparation, excellence won’t be far from the reach of the aspiring students.

Frequently Asked Questions

A score above 200 is considered a safe score for CUET Accountancy.

The difficulty level of CUET Accountancy is usually easy to moderate. However, without thorough preparation, students might find the exam to be difficult.

The most frequently asked unit in CUET Accountancy is Accountancy for Partnership Firms.

There have been no major changes in the CUET Accountancy Syllabus so far. The latest Accountancy syllabus for CUET has been thoroughly discussed above.

Students should build a strong foundation in basic concepts and avoid neglecting the practice of numerical problems.