CUET Accountancy Exam Pattern 2026: Total Marks, Question Paper Structure, Important Topics
Common University Entrance Test 2026 ( CUET )
Registration - 23 Feb '26 - 26 Feb '26
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 in CUET Information Bulletin PDF at cuet.nta.nic.in.
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.
NTA will conduct CUET 2026 from May 11 to May 31 in computer based test mode. Students who have started their preparation must check this page for Accounts exam pattern and CUET Accounts syllabus PDF.
- CUET Accountancy Exam Pattern 2026 Overview
- CUET Accountancy Marking Scheme
- CUET Accounts Exam Pattern 2026: Total Marks
- CUET Accountancy Important Topics Weightage (Expected)
- CUET 2026 Accountancy Syllabus PDF
- CUET Accounts Previous Question Paper PDF
- CUET Accounts Expected Questions 2026
- CUET UG Accountancy 2026 Preparation Strategy
CUET Accountancy Exam Pattern 2026 Overview
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 |
|
Check More:
| CUET Mathematics Exam Pattern | CUET English Exam Pattern | CUET General Test Exam Pattern |
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.
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.
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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.
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 mouse. Since CUET UG 2026 exam will be conducted in a CBT mode, test-takers will be able to mark only one answer option. In case it is the correct option, students will get +5 marks and in case of wrong answer, negative marking scheme will be applied. Hence, candidates must ensure the accuracy of the answer before selecting the answer.
Yes, it is important for students to align the CUET UG subjects with the subjects studied in class 12th. Top central universities like Delhi University, does not accept CUET subject scores which have not been studied by student in class 12th. While selecting CUET subjects candidates must make sure that CUET subjects must closely or completely align with the subjects studied in class 12th. Failing which, candidate will be disqualified for admission despite a good score.
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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 |
|
| 2. Reconstitution of Partnership |
|
| 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 |
|
| 5. Analysis of Financial Statements OR (Optional Unit) Computerized Accounting System |
Analysis of Financial Statements
|
| Computerized Accounting System
|
Download Detailed Accounts Syllabus: CUET Accountancy Syllabus PDF 2026
CUET Accounts Previous Question Paper PDF
The CUET Accountancy Question Paper PDFs from past years will help students prepare for this year entrance exam. Check this table to download Accounts past papers.
| CUET Year | CUET Accountancy Question Paper PDF |
|---|---|
| 2025 | CUET 2025 Accountancy Question Paper |
| 2024 | CUET 2024 Accountancy Question Paper |
| 2023 | CUET 2023 Accountancy Question Paper |
| 2022 | CUET 2022 Accountancy Question Paper |
CUET Accounts Expected Questions 2026
Candidates preparing for Accountancy exam for CUET UG must check the space below for expected questions in Accountancy for 2026.
Question 1: 400 shares of ₹ 50 each issued at par were forfeited for non-payment of final call of ₹ 10 per share. These shares were reissued at ₹ 45 per share as fully paid-up. The amount transferred to capital reserve is :
(1) ₹15,000
(2) ₹14,000
(3) ₹16,000
(4) ₹13,000
Question 2: A partnership can have maximum 50 partners. This limit has been set by the :
(1) Indian Partnership Act, 1932
(2) State Government
(3) Indian Contract Act, 1872
(4) Central Government
Question 3: X Ltd., has a current ratio of 3:1 and quick ratio of 2:1. If excess of current assets over quick assets, represented by inventories is Rs. 5,000, calculate current assets and quick assets.
(1) Rs. 15000; Rs. 10000
(2) Rs. 15000: Rs. 14000
(3) Rs. 10,000; Rs. 15000
(4) Rs. 15000; Rs. 18000
Question 4: A business has earned average profits of Rs. 1,00,000 during the last few years and the normal rate of return in a similar business is 25%. Ascertain the value of goodwill by capitalisation of average profits method, given that the value of net assets of the business is Rs. 3.20.000.
(1) Rs. 80,000
(2) Rs. 2,40,000
(3) Rs. 4,00,000
(4) Rs. 2,60,000
Question 5: A, B and C are partners sharing profits in the ratio of 3 : 3 : 4. They decide to share the future profits equally. The sacrifice or gain of partners are :
(1) A gains 1/30; B gains 1/30; C sacrifices 2/30
(2) A gains 2/30; B gains 1/30; C sacrifices 3/30
(3) A sacrifices 1/30; B gains 3/30; C sacrifices 2/30
(4) A gains 2/30; B gains 3/30; C sacrifices 5/30
Question 6: Oversubscription is a situation where the
(1) number of shares applied for is equal to the number of shares issued.
(2) number of shares applied for is more than the number of shares issued.
(3) number of shares applied for is less than the number of shares issued.
(4) face value of the share is less than the issue price of the share.
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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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Student Forum
Anything you would want to ask experts?Answered Yesterday
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Contributor-Level 10
Answered 2 days ago
Listed below are some of the top CUET accepting BBA colleges in Chennai with their tuition fees -
| Top Colleges | Tuition Fee |
|---|---|
| Indian Maritime University (Chennai Campus) | INR 3.15 lakh |
| Sri Chandrasekharendra Saraswathi Viswa Mahavidyalaya | INR 1.5 lakh |
Source: Official site and may vary.
T
Contributor-Level 10
Answered 3 days ago
To apply for CUET accepting colleges, candidates must first register for CUET UG and obtain score in examination after fulfilling the criteria. Candidates must visit the official website of colleges accepting CUET scores and apply for CUET counselling process. The CUET college admission 2026 process
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Contributor-Level 6
Answered 3 days ago
For CUET UG 2026 it is expected that more than 14 Lacs candidates have applied for the exam. The official notification from NTA is yet to be issued. Recently, NTA has reopened the CUET UG 2206 registration window from February 23 to February 26, 2026. NTA is expected to announce the total unique re
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Contributor-Level 6
Answered 3 days ago
The students who want to apply through CUET exam at IMS Noida for the MBA course, must follow these steps:
· Go to NTA official website
· Click on CUET tab
· Register on the given link
· Make an account and fill the necessary information
· Make the application fee payment
·
C
Contributor-Level 10
Answered 3 days ago
Yes, National Testing Agency has reopened the CUET UG 2026 registration window. Candidates who have missed applying for CUET 2026 exam earlier, can now apply online till February 26, 2026 (11.50 PM). Candidates have the last opprtunity to apply for exam online.
D
Contributor-Level 6
Answered 3 days ago
The IMS Noida MBA CUET PG 2026 exam will be held in the month of March. The students who have completed the application process are eligible to appear for the MBA CUET exam with other accepted exams. After giving the entrance, the students need to clear the interview and discussion rounds to confirm
C
Contributor-Level 10
Answered 4 days ago
CUET UG cutoff 2026 for Jawaharlal Nehru University will be released soon after the declaration of results. JNU will release the CUET cutoff 2026 based on the number of registrations, number of seats and candidate's CUET score. Candidates can check the CUET JNU cutoff online when released.
S
Contributor-Level 6
Answered 4 days ago
Jamia Milia Islamia releases the CUET merit list instead of CUET cutoff list. Candidates who will be shortlisted can check their names on the merit list when released. JMI releases the CUET merit list soon after the declaration of CUET results.
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Contributor-Level 6
Answered 4 days ago
To appear for CUET UG counselling, candidates must have the following documents or information:
- CUET application number
- CUET hall ticket number
- CUET scorecard
- Class 10th and Class 12th marksheet
N
Contributor-Level 6
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!