CUET 2026 Accountancy Important Topics and Chapter Wise Weightage

Unit 1: Accounting for Partnership

• Nature of Partnership Firm
• Final Accounts of Partnership

Unit 2: Reconstitution of Partnership

• Changes in profit-sharing ratio among the existing partners – Sacrificing ratio and Gaining ratio.
• Accounting for Revaluation of Assets and Liabilities and Distribution of reserves and accumulated
  profits.
• Goodwill: Nature, Factors affecting and Methods of valuation: Average profit, Super profit,
  Multiplier 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 liabilities, Reserves (accumulated profits) and
  adjustment of capitals.
• Retirement/Death of a Partner: Change in profit sharing ratio, accounting treatment of goodwill,
  revaluation of assets and liabilities, Adjustment of accumulated profits (Reserves). 

Unit 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)
  Unit IV: Company Accounts: Accounting for Share and Debenture
• 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, premium and at 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. 

Unit 4: Analysis of Financial Statements

Optional to Unit 5, OR

Unit 5: Computerized Accounting System

• 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 and Purpose, 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,
  dividend and tax, sale, and purchase of non-current assets (as per revised standard issued by ICAI). 

• Overview of Computerised Accounting System
• 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 Applications of Electronic Spreadsheet
• Features offered by an Electronic Spreadsheet. Applications of Electronic Spreadsheet in generating
  accounting information, preparing depreciation schedule, loan repayment schedule, payroll
  accounting.
• Graphs and Charts in an Electronic Spreadsheet

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