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    CUET Accountancy Syllabus 2024: Download Subject & Topic-wise Syllabus

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    CUET Accountancy Syllabus 2024: Download Subject & Topic-wise Syllabus

    Edited By Anurag Reddy | Updated on Nov 03, 2023 05:32 PM IST | #CUET UG

    CUET Accountancy Syllabus 2024 - Students who choose the Accountancy domain in the Common University Entrance Test should go through the CUET 2024 Accountancy syllabus to score more marks in the CUET 2024 The CUET Accountancy syllabus briefs about the topics that will be covered in the CUET exam 2024. Candidates can download the CUET Accountancy syllabus in online mode on its official website - cuet.samarth.ac.in. Candidates should prepare for the CUET 2024 according to the CUET Accounts syllabus. Aspirants can also prepare for the CUET exam 2024 with the help of previous year’s question papers of CUET.

    The CUET previous year’s question paper will help students understand the concept of CUET 2024. Candidates can download the previous year’s question paper of CUET pdf to score more marks in the CUET Entrance Exam. The participating universities will release the CUET 2024 exam pattern for Accountancy separately on their own websites. Students should go through the CUET exam pattern 2024 to know the important topics covered in the Common University Entrance Test. Read more to know about the CUET Accountancy syllabus 2024.

    CUET Accountancy Syllabus 2024

    Students who are aiming for the CUET 2024 should go through the CUET Accountancy syllabus to know more about the important topics and the types of questions of the Common University Entrance Test. The CUET Accounts syllabus is used to understand the concept of CUET exam 2024. Candidates should also go through the CUET 2024 exam pattern to understand the types of questions that will be asked and the mode of the examination. Candidates can download the CUET Accountancy 2024 syllabus pdf from the official website of the CUET. Candidates are required to cover all the important topics of the CUET Exam syllabus to score more marks in the CUET entrance exam. Go through the table mentioned below to know more about the CUET Accountancy syllabus 2024.

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    CUET 2024 Accountancy Syllabus - Topics

    Unit

    Topics


    Accounting for Not-for-Profit Organizations and Partnership Firms

    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 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 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).


    Company Accounts and Financial Statement Analysis

    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; 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.Redemption of the debenture.

    Out of proceeds of fresh issue, accumulated profits, and sinking fund.

    Unit VI: 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, Types of ratios: Liquidity Ratios: Current ratio, Liquidity ratio. Solvency Ratio: Debt to equity, Total assets to debt, Proprietary ratio. Activity Ratio: Inventory turnover, Debtors turnover, Payables turnover, Working capital turnover, fixed assets turnover, Current assets turnover. Profitability Ratio: Gross profit, Operating ratio, Net profit ratio, Return on Investment, Earnings Per Share, Dividend per Share, Profit Earning ratio.

    Unit VII: 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).


    Computerized Accounting System

    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 Computerized Accounting System

    Steps in the installation of CAS, Preparation of chart of accounts, Codification, and Hierarchy of account heads.

    Data entry, Data validation, and Data verification.

    Adjusting entries, Preparation of financial statements, Closing entries, and Opening entries.

    Security of CAS and Security features are generally available in CAS (Students are expected to understand and practise 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 Spreadsheet

    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.


    Check CUET Syllabus for All Subjects:

    CUET Accountancy Eligibility Criteria

    Students appearing for the CUET 2024 are required to go through the CUET 2024 Accountancy eligibility criteria to know the minimum requirements of the Common University Entrance Test. The CUET Accountancy 2024 eligibility criteria explains about the eligibility criteria of participating universities. The participating universities will release the CUET 2024 eligibility criteria separately on their official websites. The eligibility criteria of the CUET participating universities will be different for every other university. Read the minimum requirements mentioned below to know more about the CUET eligibility criteria:

    • Candidates should atleast have a degree from Class 12 of a recognized institution.

    • Students should have scored a minimum of 50% marks in Class 12.

    • Aspirants can also check the minimum age requirement from the CUET 2024 Accountancy eligibility criteria.

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    CUET Accountancy Exam Pattern

    The CUET 2024 Accountancy exam pattern explains about the types of questions that will be asked in the exam, duration and the mode of the exam. Candidates can go through the CUET Accountancy 2024 exam pattern to score maximum marks in the CUET exam 2024. The National Testing Agency (NTA) will release CUET 2024 exam will be conducted in online mode. The CUET 2024 Accountancy exam pattern consists of 50 questions, out of which the students have to appear for 40 questions in the CUET 2024. The CUET Accountancy exam pattern 2024 will make the preparation of the CUET exam 2024 easy.

    CUET Previous Year Question Papers

    The CUET previous year question papers can be referred by the students to score more marks in the CUET 2024. The CUET previous year’s question papers will determine the important topics and important questions of CUET exam 2024. Candidates are required to practice the previous year question papers of CUET often will make the preparation for CUET 2024 easy. Candidates can score better rank in the Common University Entrance Test by practising the previous year’s question papers of CUET.

    CUET Preparation Strategy

    Candidates aiming to crack CUET 2024 should start their preparation for the Common University Entrance Test months prior to the date of the exam. The CUET 2024 will be held to offer admissions in various UG and PG courses in several universities. Candidates can take reference of CUET Accounts syllabus while preparing for the Common University Entrance Test. Candidates are required to go through the exam pattern of CUET to understand the concept of the CUET exam 2024. Here are the steps on how to prepare for CUET 2024:

    • Candidates are required to go through the CUET paper pattern to know the concept of the CUET entrance exam 2024.

    • Candidates are required to start their preparation months prior to the start of the exam.

    • CUET previous year question papers can be helpful to score more in the CUET 2024.

    • Candidates are required to revise as many times as possible to score better rank in the CUET exam 2024.

    • Practicing the Free CUET mock test saves a lot of time and it makes the preparation easy.

    Frequently Asked Question (FAQs)

    1. What is the syllabus of CUET 2023 Accountancy?

    Accountancy CUET Syllabus for Commerce students contains Accountancy/Book keeping, Business Studies, Business Economics/Economics, Entrepreneurship.

    2. Can I crack CUET 2024 without any coaching?

    Yes, candidates can score more in CUET exam 2024 without any coaching. Candidates are required to practise the mock tests and previous year question papers available on the official website.

    3. Is it necessary to attempt 40 questions in CUET 2024?

    Yes, candidates are required to attempt a minimum of 40 questions from the total of 50 questions being asked in the CUET 2024 exam.

    4. Which class Accountancy Syllabus CUET will come in CUET 2024?

    The National Testing Agency (NTA) will conduct the CUET 2024 on the basis of Class 12 syllabus.

    5. What is the duration of CUET 2024?

    CUET 2024 exam will be conducted in three slots. The duration of slot 1 and slot 2 is 120 minutes. The duration of slot 3 is 180 minutes.

    6. What is the syllabus for commerce students in CUET 2024?

    The syllabus for CUET 2024 for Commerce consists of five Domain Subjects from Section II, namely: Business Studies, Economics, Accountancy, Entrepreneurship, and Mathematics.

    7. How to prepare accountancy for CUET?

    In order to be fully prepared for the CUET 2024 accountancy exams, it is essential for students to go through the syllabus in great detail and plan their studies accordingly. Knowing the contents of the syllabus and the weightage of each unit is an integral part of the preparation process and should be given due attention.

    8. Is CUET only for Commerce?

    No, CUET is not only for commerce. It is a multi-disciplinary exam that offers degrees in many different areas, including engineering, education, law, health sciences, social sciences, and more.

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    Careers in journalism are filled with excitement as well as responsibilities. One cannot afford to miss out on the details. As it is the small details that provide insights into a story. Depending on those insights a journalist goes about writing a news article. A journalism career can be stressful at times but if you are someone who is passionate about it then it is the right choice for you. If you want to know more about the media field and journalist career then continue reading this article.

    3 Jobs Available
    Publisher

    For publishing books, newspapers, magazines and digital material, editorial and commercial strategies are set by publishers. Individuals in publishing career paths make choices about the markets their businesses will reach and the type of content that their audience will be served. Individuals in book publisher careers collaborate with editorial staff, designers, authors, and freelance contributors who develop and manage the creation of content.

    3 Jobs Available
    Vlogger

    In a career as a vlogger, one generally works for himself or herself. However, once an individual has gained viewership there are several brands and companies that approach them for paid collaboration. It is one of those fields where an individual can earn well while following his or her passion. Ever since internet cost got reduced the viewership for these types of content has increased on a large scale. Therefore, the career as vlogger has a lot to offer. If you want to know more about the career as vlogger, how to become a vlogger, so on and so forth then continue reading the article. Students can visit Jamia Millia Islamia, Asian College of Journalism, Indian Institute of Mass Communication to pursue journalism degrees.

    3 Jobs Available
    Editor

    Individuals in the editor career path is an unsung hero of the news industry who polishes the language of the news stories provided by stringers, reporters, copywriters and content writers and also news agencies. Individuals who opt for a career as an editor make it more persuasive, concise and clear for readers. In this article, we will discuss the details of the editor's career path such as how to become an editor in India, editor salary in India and editor skills and qualities.

    3 Jobs Available
    Fashion Journalist

    Fashion journalism involves performing research and writing about the most recent fashion trends. Journalists obtain this knowledge by collaborating with stylists, conducting interviews with fashion designers, and attending fashion shows, photoshoots, and conferences. A fashion Journalist  job is to write copy for trade and advertisement journals, fashion magazines, newspapers, and online fashion forums about style and fashion.

    2 Jobs Available
    Multimedia Specialist

    A multimedia specialist is a media professional who creates, audio, videos, graphic image files, computer animations for multimedia applications. He or she is responsible for planning, producing, and maintaining websites and applications. 

    2 Jobs Available
    Corporate Executive

    Are you searching for a Corporate Executive job description? A Corporate Executive role comes with administrative duties. He or she provides support to the leadership of the organisation. A Corporate Executive fulfils the business purpose and ensures its financial stability. In this article, we are going to discuss how to become corporate executive.

    2 Jobs Available
    Product Manager

    A Product Manager is a professional responsible for product planning and marketing. He or she manages the product throughout the Product Life Cycle, gathering and prioritising the product. A product manager job description includes defining the product vision and working closely with team members of other departments to deliver winning products.  

    3 Jobs Available
    Quality Controller

    A quality controller plays a crucial role in an organisation. He or she is responsible for performing quality checks on manufactured products. He or she identifies the defects in a product and rejects the product. 

    A quality controller records detailed information about products with defects and sends it to the supervisor or plant manager to take necessary actions to improve the production process.

    3 Jobs Available
    Production Manager

    Production Manager Job Description: A Production Manager is responsible for ensuring smooth running of manufacturing processes in an efficient manner. He or she plans and organises production schedules. The role of Production Manager involves estimation, negotiation on budget and timescales with the clients and managers. 

    Resource Links for Online MBA 

    3 Jobs Available
    QA Manager

    Quality Assurance Manager Job Description: A QA Manager is an administrative professional responsible for overseeing the activity of the QA department and staff. It involves developing, implementing and maintaining a system that is qualified and reliable for testing to meet specifications of products of organisations as well as development processes. 

    2 Jobs Available
    QA Lead

    A QA Lead is in charge of the QA Team. The role of QA Lead comes with the responsibility of assessing services and products in order to determine that he or she meets the quality standards. He or she develops, implements and manages test plans. 

    2 Jobs Available
    Reliability Engineer

    Are you searching for a Reliability Engineer job description? A Reliability Engineer is responsible for ensuring long lasting and high quality products. He or she ensures that materials, manufacturing equipment, components and processes are error free. A Reliability Engineer role comes with the responsibility of minimising risks and effectiveness of processes and equipment. 

    2 Jobs Available
    Safety Manager

    A Safety Manager is a professional responsible for employee’s safety at work. He or she plans, implements and oversees the company’s employee safety. A Safety Manager ensures compliance and adherence to Occupational Health and Safety (OHS) guidelines.

    2 Jobs Available
    Corporate Executive

    Are you searching for a Corporate Executive job description? A Corporate Executive role comes with administrative duties. He or she provides support to the leadership of the organisation. A Corporate Executive fulfils the business purpose and ensures its financial stability. In this article, we are going to discuss how to become corporate executive.

    2 Jobs Available
    ITSM Manager

    ITSM Manager is a professional responsible for heading the ITSM (Information Technology Service Management) or (Information Technology Infrastructure Library) processes. He or she ensures that operation management provides appropriate resource levels for problem resolutions. The ITSM Manager oversees the level of prioritisation for the problems, critical incidents, planned as well as proactive tasks. 

    3 Jobs Available
    Information Security Manager

    Individuals in the information security manager career path involves in overseeing and controlling all aspects of computer security. The IT security manager job description includes planning and carrying out security measures to protect the business data and information from corruption, theft, unauthorised access, and deliberate attack 

    3 Jobs Available
    Computer Programmer

    Careers in computer programming primarily refer to the systematic act of writing code and moreover include wider computer science areas. The word 'programmer' or 'coder' has entered into practice with the growing number of newly self-taught tech enthusiasts. Computer programming careers involve the use of designs created by software developers and engineers and transforming them into commands that can be implemented by computers. These commands result in regular usage of social media sites, word-processing applications and browsers.

    3 Jobs Available
    Product Manager

    A Product Manager is a professional responsible for product planning and marketing. He or she manages the product throughout the Product Life Cycle, gathering and prioritising the product. A product manager job description includes defining the product vision and working closely with team members of other departments to deliver winning products.  

    3 Jobs Available
    IT Consultant

    An IT Consultant is a professional who is also known as a technology consultant. He or she is required to provide consultation to industrial and commercial clients to resolve business and IT problems and acquire optimum growth. An IT consultant can find work by signing up with an IT consultancy firm, or he or she can work on their own as independent contractors and select the projects he or she wants to work on.

    2 Jobs Available
    Data Architect

    A Data Architect role involves formulating the organisational data strategy. It involves data quality, flow of data within the organisation and security of data. The vision of Data Architect provides support to convert business requirements into technical requirements. 

    2 Jobs Available
    Security Engineer

    The Security Engineer is responsible for overseeing and controlling the various aspects of a company's computer security. Individuals in the security engineer jobs include developing and implementing policies and procedures to protect the data and information of the organisation. In this article, we will discuss the security engineer job description, security engineer skills, security engineer course, and security engineer career path.

    2 Jobs Available
    UX Architect

    A UX Architect is someone who influences the design processes and its outcomes. He or she possesses a solid understanding of user research, information architecture, interaction design and content strategy. 

     

    2 Jobs Available
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