The exam pattern for CUET Accountancy includes details like exam duration, total marks, marking scheme, question types and CUET Accounts question paper structure. To get admission based on CUET 2027 Accounts marks, candidates must opt and appear for Accountancy. Check this page for exam pattern, syllabus PDF and preparation tips.
CUET Accounts Exam Pattern
CUET 2027 Accountancy exam pattern is important for students planning to appear for Common University Entrance Test (UG). Aspirants can learn about the number of questions in Accounts paper, maximum marks, marking scheme and structure for CUET Accounts question paper through the exam pattern. NTA will share the exam pattern for each UG subject for CUET 2027 in the information bulletin.
For admission to a UG course at a participating university or college, applicants have to select the language, domain subject and general aptitude test according to CUET subject combination. If a candidate is planning to opt for Accountancy in CUET application form, they can get admission to courses like B.Com or B.Com (Hons). Accountancy is usually opted for by commerce students for admission to related programmes. NTA conducts Common University Entrance Test for Accountancy in Computer Based Test mode.
- CUET Accountancy Exam Pattern 2027
- CUET Accounts Exam Pattern 2027: Total Marks
- CUET Accountancy Marking Scheme
- CUET 2027 Accountancy Syllabus PDF
- CUET Accountancy Important Topics Weightage (Expected)
- CUET Accounts Books for Preparation
- CUET UG Accountancy 2027 Preparation Strategy
CUET Accountancy Exam Pattern 2027
Candidates preparing for Accounts can refer to this table for CUET exam pattern 2027.
| CUET Accounts Exam Pattern |
|
|---|---|
| Particulars |
Details |
| Mode of Examination |
Computer Based Test (CBT) |
| Number of questions |
50 questions (All compulsory) |
| Optional Chapter |
Unit 5: Analysis of Financial Statements OR Computerised Accounting System Note: Candidates can attempt questions of only one of these two chapters |
| Type of questions |
Multiple Choice Questions |
| Exam Duration |
60 minutes |
| Medium of Paper |
13 languages |
| Level of Syllabus |
Class 12th |
| Nature of Questions |
Application based Concept based Formula based |
Check More:
| CUET Mathematics Exam Pattern | CUET English Exam Pattern | CUET General Test Exam Pattern |
CUET Accounts Exam Pattern 2027: Total Marks
The CUET accountancy total marks is the maximum possible marks a candidate can obtain in the Accounts paper. Now, as per NTA’s structure, a candidate gets 5 marks if their recorded response matches the CUET answer key, and if it does not match, 1 mark is deducted from their score. No marks are given for unattempted questions. This shows that the CUET UG total marks for Accounts is 250 marks.
Check Out: CUET UG Login
Commonly asked questions
Candidates can see the table showing the latest CUET UG exam pattern below -
Section | Number of Questions | Duration |
|---|---|---|
Language | 50 | 60 Minutes |
Domain Specific | 50 | |
General Test | 50 |
Note: The exam pattern is taken from official website of the conducting body and can be changed if instructed by it.
Hope this helps with your query! All the best!
UGC has announced the deletion of 26 subjects from CUET UG 2025 onwards. CUET UG 20 foreign languages and six domain subjects have been removed. Check the list below to know the name of the subjects:
- Foreign Languages (French, Spanish, German, Nepali, Persian, Italian, Arabic, Sindhi, Kashmiri, Konkani, Bodo, Dogri, Maithili, Manipuri, Santhali, Sanskrit, Tibetan, Japanese, Russian, Chinese)
- Domain Subjetcs (Entrepreneurship, Teaching Aptitude, Fashion Studies, Tourism, Legal Studies, Engineering Graphics)
NTA prescribes the CUET UG marking scheme. Check below to know the CUET UG marking scheme:
- Correct answer or the most appropriate answer: Five marks (+5)
- Any incorrect option marked will be given minus one mark (-1).
- Unanswered/Marked for Review will be given no mark (0).
- If more than one option is found to be correct then Five marks (+5) will be awarded to only those who have marked any of the correct options.
- If all options are found to be correct then Five marks (+5) will be awarded to all those who have attempted the question.
- If none of the options is found correct or a question is found to be wrong or a question is dropped, then all candidates who have attempted the dropped question will be given five marks (+5) marks.
National Testing Agency has informed that there are no significant changes in CUET UG 2026. The pattern and syllabus shall remain same. The CUET UG 2026 exam consists of 37subjects- 13 langauges, 23 domain subjects and General Aptitude Test. As per the recent notification, candidates must make sure to update their Aadhar card and UDID cards. It is expected that CUET exam centre 2026 will be alloted based on candidate's updated address.
CUET Accountancy Marking Scheme
The marking scheme of CUET determines the rules or criteria for checking the response sheets of examinees. Know the CUET accountancy marking scheme here.
- 5 marks for correct answer
- -1 mark for incorrect answer
- 0 mark for unattempted question
Why Should I Select CUET Accountancy?
Commerce students should select Accounts as their opted subject in CUET online form, as top universities offering one of the most opted Commerce UG course, B.Com (Hons), usually ask for Accountancy under their subject mapping requirements. Besides, students interested in Management courses like BBA, BMS, etc., selecting Accountancy can help them build a strong foundation for the course once they get admission.
CUET 2027 Accountancy Syllabus PDF
The National Testing Agency releases the official CUET Accountancy Syllabus on cuet.nta.nic.in. Students who are planning to appear for the entrance test must start their preparation. Check the syllabus for Accounts here.
| Units |
Syllabus |
|---|---|
| 1. Accounting for Partnership |
Nature of Partnership Firm: Partnership deed (meaning, importance). Accounts of Partnership: Fixed v/s Fluctuating capital, Division of profit among partners, Profit and Loss Appropriation account, guarantee of profit to a partner, past adjustments. |
| 2. Reconstitution of Partnership |
Changes in profit sharing ratio among the existing partners – Sacrificing ratio and Gaining ratio. Accounting for Revaluation of Assets and reassessment of Liabilities and Distribution of reserves and accumulated profits. Goodwill: Nature, Factors affecting and Methods of valuation: Average profit, Super profit 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 reassessment of liabilities, Reserves adjustment/distribution of (accumulated profits) and adjustment of capitals. Retirement/Death of a Partner: Change in profit sharing ratio, Accounting treatment of goodwill, Revaluation of assets and reassessment of liabilities, Adjustment of Accumulated profits (Reserves), Preparation of deceased partner’s capital account and his executor’s account, Preparation of Loan Account. |
| 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 Capital |
Features and type of companies. 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 and premium; Calls in advance, Calls in arrears, Issue of shares for consideration other than cash. Accounting treatment of Forfeiture of Shares and Re-issue of forfeited shares. Presentation of shares capital and Debentures in company’s balance sheet. Issue of Debenture – At par, premium and discount; Issue of debentures for consideration other than cash. Issue of debentures with terms of redemption, Debenture as collateral security- concept, Interest on debentures, writing off discount/Loss on issues of debenture. |
| 5. Analysis of Financial Statements OR (Optional Unit) Computerized Accounting System |
Analysis of Financial Statements Financial Statements of a Company: Preparation of simple financial statements of a company in the prescribed form with major headings and sub headings. Financial Analysis: Meaning, Significance, Purpose and 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, amortization, dividend and tax, purchase and profit or loss on sale of noncurrent assets (as per revised standard issued by ICAI). |
| Computerized Accounting System Overview of 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 information system (AIS). Accounting Applications of Electronic Spreadsheet. Features offered by Electronic Spreadsheet. Applications of Electronic Spreadsheet in generating accounting information, preparing reports using pivot Table, common errors in spreadsheet, depreciation schedule, loan repayment schedule, payroll accounting. Graphs and Charts in electronic spreadsheet for Business Data. |
Commonly asked questions
Practicing with CUET UG (Common University Entrance Test) question papers from previous years offers following benefits:
Helps in knowing format, structure, and types of questions.
Student can know repeated question types.
Help students know weak and strong sections
Helps in developing important skills.
Regularly solving CUET question papers improves problem-solving skills and speed.
The CUET questions are objective in nature and carries four options also known as MCQs. Candidates will have to choose the correct answer option and click on it with the help of a mouse. Since CUET UG exam will be conducted in CBT mode, test-takers will be able to mark only one answer option.
Common University Entrance Test (CUET) sample papers are released by the conducting body, National Testing Agency (NTA). To download the CUET question papers follow the steps below:
- Go to- CUET Question Paper
- Select CUET subject to download the question paper for
- Click on the tab download
- Create the login details for new registrations
- Link to download the CUET question paper will be sent on the registered email ID
- Click on the link provided and save the PDF.
CUET normalisation procss refers to a process of adjusting scores inbterms difficulty between different sessions of CUET exam. The normalization process does not reduce marks for students. It aims to adjust scores. CUET Normalization might involve scaling scores, adjusting grade, or applying techniques to make sure that difficulty level of the assessment doesn't disadvantage any particular group of students.
CUET Accountancy Important Topics Weightage (Expected)
The CUET Accounts important topics will help students focus on topics with more weightage. Shiksha here has made a list of topics that are important for Common University Entrance Test 2027 along with the expected number of questions. This list is made by considering past question papers.
| CUET Accountancy Important Topics |
Number of Expected Questions (2027) |
|---|---|
| Reconstitution of Partnership |
10-12 |
| Analysis of financial statements |
7-8 |
| Accounting for Share and Debenture Capital |
6-7 |
| Accounting-Not for Profit |
5-6 |
| Computerized Accounting System |
4-5 |
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Commonly asked questions
CUET UG question paper for each subject will consist of 50 questions. Candidates will be required to attempt all questions and no optional questions will be provided. In CUET UG, there are 37 subjects: 13 languages, 23 domain subjects and general tests. While filling the CUET application form, candidates can select up to five CUET subjects aligning with the subjects studied in class 12th and course requirements.
Candidates must attempt all the questions of the subjects selected. However, candidates must keep in mind the negative marking and select the options carefully.
As per the CUET UG exam pattern -
The question paper will include 50 multiple-choice questions (MCQs). The CUET UG exam will be conducted for 13 languages, 23 domain subjects, and general test. Each subject will consist of 50 MCQs and there will be no optional questions. All questions are mandatory to attempt. For every wrong answer, a negative marking of one mark will be applied.
CUET UG Language section will include 50 questions. Candidates must attempt all questions. There will be no optional questions.
The language section will check candidate's reading comprehension based on different types of passages. This section will also include questions from grammar. To prepare for the CUET UG language section, candidates must solve previous year question papers and mock tests to become familiar with the type of questions asked in the exam.
Common University Entrance Test UG 2025 question papers can be download at - CUET UG 2025 Question Papers. Candidates can visit the provided link and download subject wise CUET question paper 2025 PDF online for free. CUET PYQs are important for exam preparation.
CUET Accounts Books for Preparation
Candidates preparing for Accountancy subject to appear for in CUET UG exam can prepare from the following books:
| Book Name | Author Name |
|---|---|
| Double Entry Book Keeping | TS Grewal |
| Accounting Made Easy | Rajesh Agrawal. R Srinivasan |
| Rapid Revision in Accountancy 12th Edition | S. Chand |
| Class 12 Textbook for Commerce | NCERT |
| NTA CUET Sample Papers for English, Accountancy, Business Studies & Economics | Oswal |
| NTA CUET Commerce Practice Paper | AV Publication |
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CUET UG Accountancy 2027 Preparation Strategy
Knowing the syllabus and pattern is not sufficient to get a good CUET score. A candidate must have a preparation strategy in mind to increase their admission chances. Refer to the space below for preparation tips for CUET Accounts exam.
- Ensure you know the basic fundamental concepts of Accountancy.
- Learn all formulas, including formulas for Shares, Debentures, Accounting Equation, Ratio Analysis, Depreciation, Partnership, and Company Accounts.
- Make formula cards for last minute revision.
- Learn the format of Financial Statement of a Company, including Balance Sheet, Profit & Loss Statement, and Cash Flow Statement.
- Practice Graphs and Charts for questions related to Computerized Accounting.
- Focus on theory as well as the practical parts of each chapter.
- Practice CUET previous year question papers and get an idea of most repeated questions.
- Practice CUET mock tests for Accounts to increase speed and efficiency.
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Student Forum
Anything you would want to ask experts?Answered a week ago
Yes, CUET is mandatory if you want admission to central universities and many participating state, deemed, or private universities in India.
S
Contributor-Level 10
Answered a week ago
For ICAR UG B.Sc. Agriculture admission through CUET, English and the General Aptitude Test (GAT) are generally not compulsory.
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Contributor-Level 10
Answered a week ago
Check the notice before you rely on it. You must qualify JEE Main or CUET for UPTAC. A news report says only candidates with a valid JEE Main 2026 rank could register. The special rounds list CUET (UG) 2026 along with JEE Main. So CUET may help only in some rounds. JEE Main is the safe choice.
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Contributor-Level 10
Answered 2 weeks ago
While evaluating entrance test requirements, CUET score cutoffs, and eligibility criteria for Journalism and Mass Communication at Rayat Bahra University provides a helpful baseline for your admission planning, Lovely Professional University (LPU) serves as an excellent alternative to elevate your m
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Contributor-Level 7
Answered 2 weeks ago
The registration process of CUET PG MBA 2027 is provided below:
Go to the official NTA website.
Click on the tab indicating 'CUET PG MBA 2027 registration'.
Enter your required details and pay the fee.
Download and print the application form for future reference.
S
Contributor-Level 7
Answered 3 weeks ago
The candidates should note that the participating universities will conduct the CUET PG LLB Counselling for the seats offered under the exam. Candidates will be required to opt for the colleges in the CUET PG LLB Counselling registration form to participate in University Counselling.
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Contributor-Level 7
Answered 3 weeks ago
The National Testing Agency will release the CUET PG LLB Result 2027 within a month of the exam (in June). The NTA will release the statistics related to the exam but will not release the roll numbers in the public domain. The CUET PG LLB scorecard will notify the result.
M
Contributor-Level 7
Answered 3 weeks ago
No, the CUET PG LLB exam 2027 will be conducted online as a Computer-Based Test at the designated exam centres.
R
Contributor-Level 6
Answered 3 weeks ago
No, both are different exams, but both are conducted nationwide. CUET LLB will be conducted by NTA, while CLAT 2027 will be conducted by the Consortium of National Law Universities.
A
Contributor-Level 7
Answered 4 weeks ago
- Students should have passed Class 12 from a recognised board
- They should have a minimum of 55 percent in Class 12
- Students waiting for Class 12 results can apply.
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Nupur Jain started with a passion for educational content writing, which soon grew into a meaningful journey of helping students through reliable guidance. A commerce graduate from Delhi University, she has spent ov
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