The National Testing Agency (NTA) has announced a CUET 2025 Accountancy pattern revision. From May 22, 2025, onwards, test takers can choose between questions from Unit V or an optional section. Candidates who appeared for the CUET UG 2025 between May 13 and May 16, 2025, will be given an option to retain their score or re-appear.
CUET 2025 Accountancy Pattern Revised
The National Testing Agency (NTA) has issued notice regarding the CUET Accountancy 2025 exam revision. As per the CUET 2025 official notification, the CUET question paper pattern for Accountancy has been revised to ensure better alignment between the notified syllabus and question paper design.
What’s New in the CUET UG 2025 Accountancy Paper Pattern?
CUET UG 2024 Accountancy paper, scheduled from May 13 to June 03, 2025, is currently underway. In a significant update, NTA has announced that students will now have an option to choose between:
- Questions from Unit V, or
- Optional question for Unit V
The rest of the CUET UG 2025 question paper will continue to include syllabus as prescribed for Units 1 to 4. This updated CUET 2025 Accountancy pattern will come into effect for exams scheduled from May 22, 2025 onwards.
What About Candidates Who Appeared from May 13-16, 2025?
To ensure fairness, students who have already appeared for the CUET Accountancy 2025 paper between May 13 and 16, 2025 will be given the option to either:
- Retain their existing examination result, or
- Re-appear in the revised CUET 2025 Accountancy pattern exam
The National Testing Agency (NTA) will soon release detailed guidelines on how eligible candidates can opt for this opportunity.
CUET UG 2025 Accountancy Syllabus (Unit V)
Unit V: Analysis of Financial Statements
- Financial Statements of a Company:
Preparation of simple financial statements in the prescribed form with major headings only. - Financial Analysis:
Meaning, significance, purpose, and limitations. - Tools for Financial Analysis:
- Comparative Statements
- Common Size Statements
- Accounting Ratios:
Meaning, objectives, and types:- Liquidity Ratio
- Solvency Ratio
- Activity Ratio
- Profitability Ratio
- Cash Flow Statement:
Meaning, objectives, and preparation. Includes adjustments related to:- Depreciation
- Dividend and tax
- Sale and purchase of non-current assets (as per revised ICAI standards)
Optional to Unit V: Computerised Accounting System
- Overview, concepts, and types of Computerised Accounting System (CAS)
- Features, advantages, and limitations of CAS
- Structure of CAS: chart of accounts, codification, and hierarchy of account heads
- Accounting Applications of Electronic Spreadsheet
- Features and uses
- Generating accounting information
- Preparing depreciation schedules, loan repayment schedules, and payroll accounting
- Graphs and charts in spreadsheets
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The National Testing Agency (NTA) has not yet officially declared the CUET UG 2025 result date. However, based on the exam schedule and past trends, it is expected that the CUET UG 2025 results will be announced in the last week of June 2025. Candidates who have appeared for the Common University Entrance Test (CUET) UG 2025 should regularly check the official website for the latest result updates.
Once announced, the CUET UG 2025 result will be made available online on the official NTA CUET website: cuet.nta.nic.in. Candidates will be able to download their CUET scorecard 2025 by logging in with their application number, date of birth, and security pin.
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