CUET Accountancy Syllabus 2026: PDF Download Link, Detailed Topics, Pattern

Status of CUET Accountancy Syllabus

Released

CUET Exam Conducting Body

National Testing Agency (NTA)

Medium of Exam

13 languages - English, Hindi, Urdu, Assamese, Bengali, Odia, Punjabi, Gujarati, Marathi, Tamil, Telugu, Kannada, Malayalam

Number of questions

50 questions (All compulsory)

Type of questions

Multiple Choice Questions

Marking Scheme

+5 for each correct answer

-1 for each incorrect answer

CUET Accountancy Mapping for Courses

• B.Com
• B.Com (Hons.)

1. Accounting for Partnership

• Nature of Partnership Firm
• Final Accounts of Partnership

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). 

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 company’s balance sheet.
• Issue of Debenture – At par, premium and discount; Issue of debentures for consideration other
  than cash. 

4. Analysis of Financial Statements

Optional to Unit 5, OR

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 Electronic Spreadsheet. Applications of Electronic Spreadsheet in generating
  accounting information, preparing depreciation schedule, loan repayment schedule, payroll
  accounting.
• Graphs and Charts in electronic spreadsheet