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 2026 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 2026 Accountancy exam pattern is important for students planning to appear for Common University Entrance Test (UG). Aspirants can know about the number of questions in Accounts paper, maximum marks, marking scheme and structure for CUET Accounts question paper through the exam pattern. NTA has shared the exam pattern for each UG subject for CUET 2026.
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 opting 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.
- CUET Accountancy Exam Pattern 2026
- CUET Accountancy Marking Scheme
- CUET Accounts Exam Pattern 2026: Total Marks
- CUET Accountancy Important Topics Weightage (Expected)
- CUET 2026 Accountancy Syllabus PDF
- CUET UG Accountancy 2026 Preparation Strategy
- CUET Accounts Books for Preparation
CUET Accountancy Exam Pattern 2026
Candidates preparing for Accounts can refer to this table for CUET exam pattern 2026.
| 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 |
Commonly asked questions
Candidates can see the table showing the latest CUET UG exam pattern 2026 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 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 2026:
- 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
CUET Accounts Exam Pattern 2026: 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
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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 2026 along with the expected number of questions. This list is made by considering past question papers.
| CUET Accountancy Important Topics |
Number of Expected Questions (2026) |
|---|---|
| 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 |
CUET 2026 Accountancy Syllabus PDF
The National Testing Agency has released the official CUET Accountancy Syllabus 2026 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. |
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 asks for Accountancy under their subject mapping requirements. Besides, students interested in Management courses like BBA, BMS, etc., selecting Accountancy can help them build their subject's foundation strong for the course once they get admission.
CUET UG Accountancy 2026 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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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 |
Read More:
CUET Commerce Previous Year Question Paper
CUET Syllabus for Commerce Students
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Student Forum
Anything you would want to ask experts?Answered 2 days ago
No, CUET is not compulsory to get admission in Dr. D Y Patil Arts, Commerce and Science College in Pune. Admission into the UG and PG courses are offered based on merit in last qualifyiing exam.
R
Contributor-Level 10
Answered 4 days ago
No, CUET is not compulsory for admission in BA at Amity University Online. Candidates can apply directly through the Amity University Online admissions portal and do not need to take the CUET or any other entrance exam for this online degree.
R
Contributor-Level 10
Answered 5 days ago
CUET conducted by Christ University is a remotely proctored computer-based-test. It is conducted online. Test duration is 90 minutes. The test consists of 120 MCQs. The details are mentioned in the following table:
Section | Maximum Marks/Number of Questions |
|---|---|
Mathematics | 25 |
Reasoning | 20 |
Physics | 15 |
Chemistry | 15 |
English Language | 15 |
Data Analysis & Interpretation | 15 |
General Knowledge | 15 |
S
Contributor-Level 10
Answered 5 days ago
The minimum score needed by SC AI category for admission to this institute would depend on the course. For the BSc (Hons) in Computer Science programme, the Round 1 cutoff varied from 159.07 to 582.02. So, the minimum score required for this course was 159.07.
For the MA in English programme, the mi
N
Contributor-Level 10
Answered 6 days ago
Chanakya University provides a dedicated BTech scholarship for CUET high-achievers. If you score top marks in the national CUET exam, you receive fee waivers. This track rewards academic excellence outside standard state engineering tests. The exact waiver percentage follows the official institution
R
Contributor-Level 9
Answered a week ago
No, CUET is not required to get admission in MCC - Madras Christian College. Candidates myust fulfil the eligibility criteria set by the college. Admission is entirely merit-based and determined by scores in last qualifying exam.
R
Contributor-Level 10
Answered a week ago
Yes, the university opens distinct institutional counseling phases based on individual exam score availability for BTech admissions at KIET University. JEE Main high-rankers generally get priority seating selections during the initial registration weeks of the academic cycle. CUET applicants and mer
R
Contributor-Level 9
Answered a week ago
No college in the MP Epravesh offers BCA course. The courses offered under the MP Epravesh required their own score for admission purposes.
The MP Epravesh will provide admission to the state colleges which do not take admissions through CUET UG exam.
Contributor-Level 9
Answered a week ago
Hi, please specify the course name so that we can help. There are 6 different courses conducted by the University. Each course has its own cutoff. Please elaborate.
R
Contributor-Level 6
Answered a week ago
NO, CUET is not required to get admission in BA at Oriental University. The university accepts CUET (UG) scores, admissions to the standard BA programmes are primarily merit-based. To be eligible for admission, applicants should have passed Class 12 with at least 40% aggregate score.
R
Contributor-Level 10
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