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CUET Accountancy Syllabus 2025: Check Exam Pattern, Book List and Download Syllabus PDF
Last Updated on Jun 09, 2025
Download CUET Exam 2025 complete information as PDFIMPORTANT LINKS
The National Test Agency (NTA) will release the CUET Accountancy syllabus. It is considered as one of the toughest exams for candidates seeking commerce subjects. The CUET Account Exam 2025 is expected to be held from May 15 to May 25, accommodating more than 4 lakh students. The accounting domain within CUET is essential for aspirants targeting commerce-related courses such as B.Com, B.Com (Hons.), Bachelor of Management Studies (BMS), and Bachelor of Financial and Investment Analysis (BFIA). We have given detailed topics and subtopics for the CUET Accounts Syllabus 2025. The candidates must also check the latest CUET Exam Pattern 2025 before starting the preparation. So, read the detailed article on CUET Bookkeeping syllabus for more details.
CUET Accountancy Syllabus 2025
The CUET Syllabus for Accounts exam 2025 is designed for Class 12 commerce students who want to secure admission to the top colleges through CUET. The syllabus comprises subjects from standards 11 and 12, facilitating the students' understanding of accounting principles. It comprises two parts:
(A) Accounting for Partnership Firms and Not-for-Profit Organizations
(B) Financial Statement Analysis and Company Accounts.
Every section has several units, with the topics clearly stated by NTA to help students with the question patterns. Candidates can download the detailed syllabus from the NTA website for improved preparation.
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CUET Accountancy Syllabus 2025 Topics
It includes important subjects like Financial Statements, Journal Entries, Partnership and Company Accounts, and Financial Statement Analysis. The CUET syllabus for Accountancy exam focuses on theoretical concepts and practical problem-solving techniques so that candidates can develop a strong understanding of accounting. Check out the topics included in CUET Accounting Syllabus mentioned below.
- Topic 1: Not-for-profit organisations and Partnership Firms
- Topic 2: Company Accounts and Financial Statement Analysis
- Topic 3: Computerized Accounting System
Download CUET Accountancy Syllabus PDF
Aspirants can download the CUET Accountancy 2025 Syllabus PDF to understand the syllabus covered under the exam. The syllabus contains major subjects such as financial statements, partnership firms, and company accounts that assist students in organizing their preparation accordingly.
Download CUET Accountancy Syllabus 2025 PDF
The CUET Bookkeeping Syllabus PDF includes a detailed list of topics such as financial statements, partnership accounts, and company accounts. Candidates can download the PDF to assist in structured and effective exam preparation.
Unit Wise CUET Accounts Syllabus 2025
Check the detailed CUET syllabus for Accountancy 2025 mentioned in the table below. You can also download the PDF by clicking on the link mentioned above.
| Unit | CUET Syllabus Topics |
| Unit I: Accounting Not-for-Profit Organisation | Not-for-profit organization: Meaning and Examples |
| Receipts and Payments: Meaning and Concept of Fund-based and non-fund-based Accounting | |
| Preparation of Income and Expenditure Account and Balance sheet from receipt and payment account with additional information | |
| Unit II: Accounting for Partnership | Nature of Partnership Firm: Partnership deed (meaning, importance) |
| Final Accounts of Partnership: Fixed v/s Fluctuating capital, Division of profit among partners, Profit and Loss Appropriation Account | |
| Unit III: Reconstitution of Partnership | Changes in profit-sharing ratio among the existing partners: Sacrificing and Gaining ratios. |
| 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 Capitalization methods | |
| Admission of a Partner: Effect of admission of a partner, Change in profit sharing ratio, the Accounting treatment for goodwill, Revaluation of assets and liabilities, Reserves (accumulated profits), and Adjustment of capital. | |
| Retirement/Death of a Partner: Change in profit sharing ratio, Accounting treatment of goodwill, Re-evaluation of assets and liabilities, Adjustment of accumulated profits (Reserves). | |
| Unit IV: Dissolution of Partnership Firm | Meaning, Settlement of accounts: Preparation of realization account and related accounts (excluding piecemeal distribution, sale to a company and insolvency of a partner) |
| Unit V: Accounting for Share and Debenture Capital | Share Capital: Meaning, Nature and Types |
| Accounting for Share Capital: Issue and Allotment of Equity and Preference Shares; Oversubscription and Under subscription; Issue at par, premium and 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. Redemption of the debenture. | |
| Out of proceeds of fresh issue, accumulated profits, and sinking fund | |
| Unit VII: Analysis of Financial Statements | 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, Purpose, Limitations | |
| Tools for Financial Analysis: Comparative statements, Common size statements. | |
| Accounting Ratios: Liquidity Ratio, Solvency Ratio, Activity Ratio & Profitability Ratio | |
| Unit VIII: Statement of Changes in Financial Position | 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). |
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CUET Accounts Syllabus for Computerized Accounting System
The Computerized Accounting System syllabus includes accounting software, database management, electronic transactions, and financial reporting automation. It emphasizes the practical use of computerized tools in maintaining and analyzing financial records.
| Unit | CUET Syllabus Topics |
| Unit I: Overview of Computerized Accounting System | Concept and Types of Computerized Accounting System (CAS). |
| Features of a Computerized Accounting System. | |
| Structure of a Computerized Accounting System. | |
| Unit II: Using a Computerized Accounting System | Steps in installing CAS: Prepare a chart of accounts, code it, and create a hierarchy of account heads. |
| Data entry, Data validation, and Data verification. | |
| Adjusting entries, preparing financial statements, closing entries, and opening entries. | |
| Security of CAS and Security features are generally available in CAS (Students are expected to understand and practice the entire accounting process using an accounting package.) | |
| Unit III: Accounting Using Database Management System (DBMS) | Concepts of DBMS. Objects in DBMS: Tables, Queries, Forms, Reports. Creating data tables for accounting. |
| Using queries, forms, and reports for generating accounting information. | |
| Applications of DBMS in generating accounting information such as shareholders’ records, sales reports, customers’ profiles, suppliers’ profiles, payroll, employees’ profiles, and petty cash registers. | |
| Unit IV: Accounting Applications of Electronic Spreadsheets | Concept of an Electronic Spreadsheet (ES). |
| Features offered by Electronic Spreadsheet. | |
| Applications of Electronic Spreadsheet in generating accounting information, preparing depreciation schedules, loan repayment schedules, payroll accounting, and other such companies. |
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CUET Accountancy 2025 Exam Pattern
The CUET exam pattern for accounting follows a multiple-choice question (MCQ) format, where candidates must choose the most appropriate answer. It is structured to evaluate a candidate's accounting principles and practice proficiency. Students have to answer 40 out of 50 questions in 60 minutes. They will receive five marks for every right answer, and one mark will be deducted for every wrongly answered, marked question. Check out the below table for detailed information.
| Particulars | Details |
| Total Questions | 50 |
| Questions to Attempt | 40 |
| Exam Duration | 60 min |
| Format | Multiple Choice Questions (MCQs) |
| Exam Mode | Computer-Based Test (CBT) |
| Marking Scheme | +5 for each correct answer -1 for each incorrect answer |
How to Prepare CUET 2025 Accounts Syllabus?
To prepare for the CUET syllabus for Accountancy examination, follow the tips below. The CUET 2025 curriculum contains Language, Domain-Specific Subjects, and General Test modules. Language measures verbal ability, reading comprehension, and vocabulary. Domain-Specific Subjects depend on the candidate's preference stream. Logical reasoning, numerical ability, and general awareness are covered in the General Test.
- Know the Syllabus: Read the CUET 2025 Accountancy syllabus and concentrate on important topics such as Partnership Accounts, Company Accounts, and Financial Statements.
- Understand Concepts: Establish a solid understanding of journal entries, ledgers, balance sheets, and financial ratios.
- Practice Questions Daily: Practice MCQs, case-based questions, and CUET previous year papers to enhance accuracy.
- Revise with Notes: Prepare summary notes, formula sheets, and utilize quick revision charts.
- Take Mock Tests: Take timed CUET mock tests to enhance speed and review errors.
- Use NCERT Books: Refer to NCERT Class 11 & 12 books for clarity of concepts.
Best Books for CUET Accountancy Syllabus
It covers Accounting Principles, Partnership and Company Accounts, Financial Statements, and Analysis. CUET books must include numerical problem-solving and theoretical concepts essential for commerce students.
- Accountancy: NCERT Class 11 & 12 by NCERT
- Accountancy for Class 12 by D.K. Goel
- T.S. Grewal's Double Entry Book Keeping by T.S. Grewal
- Financial Accounting by P.C. Tulsian
- Chand Rapid Revision in Accountancy 12th Edition
Also, check the CUET College List 2025
Related Links
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Last updated on Jun 9, 2025
->CUET UG hall ticket out for May 19 to May 24, 2025 exams.
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-> Prepare Using the Latest CUET UG Mock Test Series.
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