CUET 2026 Accountancy Important Topics and Chapter Wise Weightage

Number of questions

50

Number of questions to be attempted

50

Type of question

Multiple Choice Question (MCQ)

CUET Accounts exam duration

60 minutes

CUET marking scheme

+5 for each correct answer

-1 for each incorrect answer

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

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