CUET 2025 Accountancy Revised Paper Pattern: Complete Details Here

Particulars

CUET Accountancy Details

Total number of questions

50

CUET 2025 total marks

250

Marking scheme

+5 for every correct answer

-1 for every incorrect answer

0 for unattempted questions

Unit

Topics

Unit I: 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 II: 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 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 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 III: 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.

Unit V: 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: 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).

Optional to Unit V

Unit V: Computerised Accounting System

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