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CUET Accountancy Syllabus 2025: Download Detailed Accounts Syllabus for Book Keeping & Important Topics

CUET Accountancy Syllabus 2025: Download Detailed Accounts Syllabus for Book Keeping & Important Topics

Edited By Anurag Reddy | Updated on Sep 17, 2024 11:30 AM IST | #CUET UG

CUET Accountancy Syllabus 2025: The National Testing Agency specifies the CUET 2025 accountancy syllabus for students who wish to appear for Common University Entrance Test. The CUET Accountancy syllabus 2025 provides the clarity about the topics and units which will be the part of the entrance test, for BCom aspirants, primarily. The CUET accountancy syllabus contains a brief syllabus can be checked at exams.nta.ac.in. The CUET UG is expected to be held in the month of May 2025. For students who wish to pursue careers in commerce background especially in Accountancy, the CUET Accountancy exam is conducted each year. With the help of CUET accountancy syllabus 2025, students can prepare for the exam and ace the examination. Read the full article to get the full idea of CUET Accountancy syllabus, eligibility criteria, preparation and books.
LATEST UPDATES - CUET UG Accountancy Syllabus 2025 Pdf

CUET Accountancy 2025 Syllabus

Students who completed their Class 12 from commerce background and are willing to take admission in the top colleges through CUET must check the CUET 2025 Accounts syllabus. The CUET Accounts syllabus is used to understand the concept of the CUET 2025 exam. These topics are mainly based on the 11th and 12th standard. Candidates can download the Accounts syllabus through the website of NTA. The CUET accountancy syllabus is divided into two sections- (A) Accounting for Not-for-Profit Organizations and Partnership Firms and (B) Company Accounts and Financial Statement Analysis. Each section is divided into units. The best part of the syllabus is that NTA mentioned the topics from which the questions will be asked. Below mentioned table helps the aspirants to get the detailed idea of each topic and subtopics of CUET 2025 Accountancy syllabus.

CUET 2024 Accountancy Syllabus - Topics

Unit

Topics


Accounting for Not-for-Profit Organizations and Partnership Firms

Unit I: 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 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: Accounting Not-for-Profit Organisation

Not-for-profit organisation: 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 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).


Computerised Accounting System

Unit I: Overview of Computerised Accounting System

Concept and Types of Computerised Accounting System (CAS).

Features of a Computerised Accounting System.

Structure of a Computerised Accounting System.

Unit II: Using Computerised 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 2025

Aspiring candidates are advised to check the CUET eligibility criteria 2025 before applying the CUET 2025. The CUET Accountancy 2025 eligibility criteria explains about the eligibility criteria of CUET participating institutions. Every institution has its own sets of rules. Students must follow the eligibility criteria of desired institutions through their website. However, the CUET 2025 aspirants must surpass these basic CUET Accountancy eligibility criteria.

  • Applicants must pass class 12 from any recognised institutions.

  • The minimum qualifying percentage of the last qualifying examination is 50%.

  • They can also check minimum age requirements.

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CUET Accountancy Exam Pattern 2025

The CUET accountancy 2025 exam pattern outlines question types, marking scheme, duration, and essential details for strategic exam preparation. Students will be required to solve 40 questions out of 50 questions within 45 mins. They will be awarded five marks for each correct answer and one mark will be deducted for each incorrect answer marked.
CUET Accountancy Preparation Tips 2025

Students who applied for CUET 2025 are advised to follow certain preparation tips for CUET Accountancy exam 2025:

  • First students are advised to go through the CUET Accountancy syllabus 2025 carefully. They must check each and every topic that will be asked by the examination cell.

  • Proper time management is necessary to access any examination.

  • As per their convenience make concise notes while studying and read them regularly to reinforce your knowledge and retention.

  • After completing the whole CUET Accountancy syllabus one must solve the sample papers and also some CUET previous years papers to familiarise oneself with the question patterns.

  • Students are advised to solve some mock tests once the syllabus gets completed. On solving mock tests, students must get a clear idea of exam pattern and time management.

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Best books for CUET Accountancy 2025

Students are advised to go through NCERTs books for the detailed strategic preparations. The NCERTs books are very helpful in surpassing the CUET exam 2025. Along with this they can also go through the books that are specially made for the preparation of the CUET exam.

Frequently Asked Questions (FAQs)

1. When will the CUET 2025 exam be conducted?

NTA will conduct the CUET in May 2025.

2. What is the maximum duration CUET Accountancy exam 2025.

The maximum duration for the CUET UG is 45 minutes for the Accountancy paper.

3. Is it necessary to attempt 40 questions in CUET 2025?

Yes, candidates are required to attempt a minimum of 40 questions from the total of 50 questions being asked in the CUET 2025 exam.

4. Which class Accountancy Syllabus CUET will come in CUET 2025?

The National Testing Agency (NTA) will conduct the CUET 2025 on the basis of Class 12 syllabus.

5. What is the duration of CUET 2025?

CUET 2025 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 2025?

The syllabus for CUET 2025 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 2025 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.

9. Which is the best book that one should follow to clear the CUET cut off 2025?

There are a number of books available in the market. Students can take any book and complete their preparation. They can also go through the NCERT books.

10. How many questions are compulsory to attempt in the CUET Accountancy 2025?

To attempt 40 questions out of 50 are mandatory for the CUET aspirants.

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3.Date of Counselling and Document Verification in the respective Department (offline mode):

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Hello aspirant,
Congratulations on scoring 308 in the CUET UG 2024 exam! This is a good score and opens up several options for you in BA programs.
Explore different BA programs offered by various universities. Consider your interests and career goals to choose the right specialization. Each university has specific eligibility requirements, including minimum CUET scores. Ensure your score meets the criteria of your preferred colleges.

While your score is a crucial factor, other elements also influence your admission chances:

University Preferences: Different universities have varying admission criteria, including weightage given to CUET scores, board marks, and other factors.

Course Popularity: Highly sought-after programs often have higher cut-offs.

Reservations and Quotas: If you belong to a reserved category, it might influence your eligibility.

Additional Entrance Tests: Some universities might conduct their own tests, which can impact your final selection.

Here are some tips that can help you to increase your chances:

Aim for Universities with Lower Cut-Offs: Consider universities where your score aligns well with their previous year's cut-offs.

Apply to Multiple Universities: Increase your chances of admission by applying to several institutions.

Highlight Extracurricular Activities: A strong academic record combined with extracurricular achievements can enhance your profile.

Prepare for Interviews: If required, practice your communication and interview skills.

For more information you can click on the college predictor link attached below.

https://university.careers360.com/cuet-college-predictor

Hello,

With a CUET UG 2024 score of 452, your chances of getting into top B.Tech programs in Computer Science Engineering (CSE), Information Technology (IT), or Artificial Intelligence and Machine Learning (AIML) will depend on the cut-offs for each college and the competition that year. While specific cut-offs can vary, here are some colleges that you could consider based on your score and preferences:

Top Colleges to Consider:

  1. Delhi Technological University (DTU)

    • DTU is renowned for its strong engineering programs, especially in CSE and IT. It’s competitive, so check their specific cut-offs.
  2. Netaji Subhas University of Technology (NSUT)

    • NSUT offers excellent programs in CSE and IT. Admission here is also highly competitive, but worth considering.
  3. Jamia Millia Islamia (JMI)

    • JMI has good programs in CSE and IT, and the cut-offs are generally lower compared to DTU and NSUT.
  4. Indraprastha Institute of Information Technology (IIIT Delhi)

    • IIIT Delhi specializes in IT and CSE programs and has a good reputation. Check their cut-off scores for the current year.
  5. Lovely Professional University (LPU)

    • LPU offers B.Tech programs in CSE, IT, and AIML with flexible cut-offs. They have a strong placement record.
  6. Amity University

    • Amity University has good programs in CSE and IT with relatively accessible cut-offs.
  7. Galgotias University

    • Known for its engineering programs, Galgotias University could be a good option for CSE, IT, and AIML.
  8. SRM University

    • SRM University offers strong programs in CSE and IT with a good placement record.
  9. Sharda University

    • Sharda University offers B.Tech programs in CSE, IT, and AIML, and is known for its diverse student community.
  10. VIT Vellore (Vellore Institute of Technology)

    • VIT is highly reputed for its engineering programs, though it is very competitive. Check their latest cut-offs.

Steps to Determine Your Chances:

  1. Check Cut-offs : Visit the official websites of these universities and check the cut-offs for the B.Tech programs in the previous years.
  2. Category Reservations : If you belong to a reserved category, make sure to check the category-specific cut-offs.
  3. Counseling : Participate in the counseling sessions as per the university’s schedule and keep all necessary documents ready.

Useful Links:

  • DTU Admissions (https://dtu.ac.in/)
  • NSUT Admissions (http://www.nsit.ac.in/)
  • JMI Admissions (https://www.jmi.ac.in/)
  • IIIT Delhi Admissions (https://www.iiitd.ac.in/)
  • LPU Admissions (https://www.lpu.in/)
  • Amity University Admissions (https://www.amity.edu/)
  • Galgotias University Admissions (https://www.galgotiasuniversity.edu.in/)
  • SRM University Admissions (https://www.srmist.edu.in/)
  • Sharda University Admissions (https://www.sharda.ac.in/)
  • VIT Vellore Admissions (https://vit.ac.in/)

Make sure to stay updated on the latest cut-offs and admission procedures for each university to maximize your chances of securing a spot in your desired program.

Hope it helps !

Hello Krish,


With a CUET score of 522 and belonging to the SC category, you have a good chance of securing admission to some reputed colleges for B.Com (Hons). Here are some suggestions for colleges that you might consider applying to:


Delhi University Colleges:

Sri Ram College of Commerce (SRCC)


One of the most prestigious colleges for commerce in India.

Hansraj College


Known for its excellent faculty and infrastructure.

Shaheed Bhagat Singh College


Offers good placement opportunities and has a strong commerce program.

Hindu College


Well-regarded for its academic environment and overall development.

Kirori Mal College


Offers good courses with ample extracurricular opportunities.

Other Universities and Colleges:

Christ University, Bangalore


Well-known for its commerce programs and vibrant campus life.

Loyola College, Chennai


Offers a strong commerce program with good faculty and resources.

St. Xaviers College, Kolkata


Renowned for its academic excellence and strong alumni network.

Narsee Monjee College of Commerce and Economics, Mumbai


Offers excellent commerce programs with good placement records.

Symbiosis College of Arts and Commerce, Pune


Known for its quality education and diverse campus environment.

Hello ayush hope you are doing well

BSc is a future oriented course which emphasis on research as well as teaching oriented degree It gives you a depth on that subject But it depends on your future what you want to do. Btech is industry based course and Bsc is a research based academic degree and NEET is a entry level of professional course If you have enough courage to take a drop and crack any entrance of Engineering or neet for good colleges then you can drop a year. But firstly make sure that your drop year should be worth enough in future.it totally depends on you how you are going to spend your coming year.

If you are not sure about any of these courses and want to take admission this year go for bachelor in science in private universities as they still open their admission process.

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