Accountancy Syllabus has been released to help aspirants prepare for the CUET UG exam. CUET is one of the biggest and most significant tests for undergraduate candidates. One of the many topics in Section 2 is accounting (Domain Specific Subject). Accounting is the measurement, processing, and distribution of financial and non-financial data concerning economic entities, such as corporations and businesses. The CUET UG Accountancy Syllabus will be covered in the article provided below. A single-question paper will have 50 questions, of which 40 must be answered.
CUET Accounts Syllabus 2025
There are a total of 11 sections in the Accountancy CUET Syllabus. Each of these 11 sections has multiple sub-sections equally important to the paper’s argument. There are 7 portions in Part 1 (both 1A and 1B), while the remaining 4 sections are in Part 2. The candidate should give ideal preparation for each of these areas. Aspirants preparing for the CUET exam and targeting accountancy in the domain subject must know the important topics to cover.
Units in CUET Accounts Syllabus
The CUET accountancy domain subject syllabus is divided into 11 units. The units are further divided into various topics. Candidates You must include these topics in your preparation to outperform the competition. The units are:
Part 1A: Accounting for Not-for-Profit Organisations and Partnership Firms
- Accounting Not-for-Profit Organisation
- Accounting for Partnership
- Reconstitution of Partnership
- Dissolution of Partnership Firm
Part 1B: Company Accounts and Financial Statement Analysis
- Accounting for Share and Debenture Capital
- Analysis of Financial Statements
- Statement of Changes in Financial Position
Part 2: Computerised Accounting System
- Overview of Computerised Accounting System
- Accounting Applications of Electronic Spreadsheet,
- Accounting Using Database Management System (DBMS),
- Using a Computerised Accounting System
Download the CUET Accounts Syllabus PDF
Visit the official website to access the CUET UG Accountancy Syllabus PDF. But doing this can seem like a difficult task. Instead, you can use the direct link provided below to more quickly and download the syllabus in PDF format.
Unit-wise CUET Accountancy Syllabus
The CUET Accountancy Syllabus can be challenging to understand if the section-by-section list of topics is not analyzed. We’ll review the topics covered in the CUET Accountancy syllabus in the carefully maintained table below.
| Unit | Topics |
| Part 1A: Accounting for Not-for-Profit Organisations and Partnership Firms | |
| Accounting Not-for-Profit Organisation | Not-for-profit organization: Meaning and Examples. |
| Receipts and Payments: Meaning and Concept of Fund-based and non-fund-based Accounting. | |
| Preparation of Income and Expenditure Account and Balance sheet from receipt and payment account with additional information. | |
| Accounting for Partnership | Nature of Partnership Firm: Partnership deed (meaning, importance). |
| Final Accounts of Partnership: Fixed v/s Fluctuating capital, profit division among partners, Profit and Loss Appropriation account. | |
| Reconstitution of Partnership | Changes in profit sharing ratio among the existing partners – Sacrificing and Gaining ratios. |
| Accounting for Revaluation of Assets and Liabilities and Distribution of reserves and accumulated profits. | |
| Retirement/Death of a Partner: Change in profit sharing ratio, Accounting treatment of goodwill, Re-evaluation of assets and liabilities, Adjustment of accumulated profits (Reserves). | |
| Admission of a Partner: Effect of admission of a partner, Change in profit sharing ratio, the Accounting treatment for goodwill, Revaluation of assets and liabilities, Reserves (accumulated profits), and Adjustment of capital. | |
| Accounting Ratios: Meaning and Objectives, Types of Ratios: | |
| Dissolution of Partnership Firm | Meaning, Settlement of accounts: Preparation of realization account and related accounts (excluding piecemeal distribution, sale to a company, and insolvency of a partner) |
| Part 1B: Company Accounts and Financial Statement Analysis | |
| Accounting for Share and Debenture Capital | Share Capital: Meaning, Nature, and Types. |
| Accounting for Share Capital: Issue and Allotment of Equity and Preference Shares; Oversubscription and Under subscription; Issue at par, premium, and at a 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. | |
| Redemption of the debenture. | |
| Out of proceeds of fresh issue, accumulated profits, and sinking fund. | |
| 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, Purpose, Limitations. | |
| Tools for Financial Analysis: Comparative statements, Common size statements. | |
| Accounting Ratios: Meaning and Objectives, Types of Ratios | |
| Liquidity Ratios: Current ratio, Liquidity ratio. | |
| Solvency Ratio: Equity debt, Total debt assets, Proprietary ratio. | |
| Activity Ratio: Inventory turnover, Debtors turnover, Payables turnover, Working capital turnover, Fixed assets turnover, Current assets turnover. | |
| Profitability Ratio: Gross profit, Operating ratio, Net profit ratio, Return on Investment, Earning per Share, Dividend per Share, Profit Earning ratio. | |
| Statement of Changes in Financial Position | 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). |
| Part 2: Computerised Accounting System | |
| Overview of Computerised Accounting System | Concept and Types of Computerised Accounting System (CAS). |
| Features of a Computerised Accounting System. | |
| Structure of a Computerised Accounting System. | |
| Using a Computerised Accounting System | Steps in the installation of CAS, Preparation of chart of accounts, Codification, and Hierarchy of account heads. |
| Data entry, Data validation, and Data verification. | |
| Adjusting Entries, Preparation of financial statements, Closing entries and Opening entries. | |
| Security of CAS and Security features are generally available in CAS (Students are expected to understand and practice the entire accounting process using an accounting package.) | |
| Accounting Using Database Management System (DBMS) | Concepts of DBMS.Objects in DBMS: Tables, Queries, Forms, Reports. |
| Creating data tables for accounting. | |
| Using queries, forms, and reports for generating accounting information. Applications of DBMS in generating accounting information such as shareholders’ records, sales reports, customers’ profiles, suppliers’ payroll, employees’ profiles, and petty cash registers. | |
| Accounting Applications of Electronic Spreadsheets | Concept of an Electronic Spreadsheet (ES). |
| Features offered by Electronic Spreadsheet. | |
| Applications of Electronic Spreadsheet in generating accounting information, preparing depreciation schedules, loan repayment schedules, payroll accounting, and other such company | |
Steps to Prepare CUET Accountancy Syllabus
The broad principles and techniques students must use to pass this exam are CUET accounts preparation tips. In the material that follows, we will go over four essential exam preparation strategies that all students, irrespective of the intended domain subject, should adhere to.
- Go through the CUET exam pattern to understand the marking scheme.
- The CUET Syllabus for accountancy topics must be thoroughly studied by applicants who intend to sit for the entrance exam.
- Make a preparation strategy and follow it. Create a study plan before you start studying for your exam. Candidates must set aside enough time for each topic and prepare in advance. They must establish realistic targets to make the preparation manageable.
- Practice, practice, and practice some more, but this time practice correctly. To score a high mark on the accountancy exam requires preparation. The sample papers, practice exams, and CUET Accounts question papers from prior years must all be completed by candidates.
- Revision is the secret to ultimate achievement. The preparation for exams must include revision. Candidates must allow at least two to three weeks for revision.
CUET Accounts Books
After going through the detailed syllabus aspirants must check the CUET accounts books that they can follow for the exam to get good marks and ranks. The books are:
- NCERT Class 11th & 12th books
- Accountancy by T.S. Grewal
- Accountancy by R.S. Agarwal
Also Check,
CUET Accountancy Syllabus FAQs
There are a total of 11 units in the Accountancy Syllabus of the CUET exam. Each of these 11 units has multiple sub-sections equally important to the paper’s argument. There are 7 units in Part 1 (both 1A and 1B), while the remaining 4 units are in Part 2.
No! The official CUET Syllabus for accounts hasn’t changed recently. Even so, the National Testing Agency, which administers the exam, will give notice if any modifications are made soon.
The idea of an electronic spreadsheet, financial statements of a corporation, accounting for share capital, goodwill, accounting for not-for-profit organizations, etc., are some of the significant topics covered in the Accountancy CUET Syllabus.
Visit the official website to access the Accounts Syllabus PDF. Instead, you can quickly obtain the syllabus by clicking on the direct link provided in the article. The PDF must remain on the device during CUET Preparation.