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 Mar 25, 2025 03:36 PM IST | #CUET UG
Upcoming Event
CUET UG  Exam Date : 08 May' 2025 - 01 Jun' 2025

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 accountancy CUET 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

This Story also Contains
  1. What is the syllabus of Accountancy for CUET?
  2. CUET 2025 Accountancy Syllabus - Topics Wise
  3. Is Computerized Accounting Compulsory in CUET?
  4. CUET Accountancy Eligibility Criteria 2025
  5. CUET Accountancy Exam Pattern 2025
  6. Best books for CUET Accountancy 2025
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

What is the syllabus of Accountancy for CUET?

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 accounts CUET syllabus is used to understand the concept of the CUET 2025 exam. In the CUET accounts syllabus pdf topics are mainly based on the 11th and 12th standard. Candidates can download the Accounts syllabus through the website of NTA. The CUET UG 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 CUET UG 2025 accountancy 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 2025 Accountancy Syllabus - Topics Wise

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



Check CUET Syllabus for All Subjects:

Is Computerized Accounting Compulsory in CUET?

In CUET accountancy syllabus the computerised accounting chapter is optional. Candidates can also learn the Analysis of Financial Statements chapter instead of computerised accounting.

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 explain about the eligibility criteria of CUET participating universities. 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 institution.

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

  • They can also check minimum age requirements.

VIT Chennai B.Sc. Admissions 2025

#10 in India by NIRF Ranking | Institution of Eminence by Govt. of India | Scholarships Available

Symbiosis Entrance Test (SET)-2025

50+ years of Symbiosis legacy | Accredited by A++ Grade by NAAC

Also Read,

CUET 2025 Exam Preparation: MCQs, PYQs, Mock Test
Ace the CUET-UG 2025 exam with our comprehensive eBook featuring chapter-wise MCQs, previous year questions (PYQs) with solutions, mock tests, and computer-based practice tests.
Download Now

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.

UPES B.Sc Admissions 2025

Ranked #46 amongst Universities in India by NIRF | 1900+ Students Placed | 94% Placement | 633+ Recruiters | Last Date to Apply: 28th April

Chandigarh University Admissions 2025

Ranked #1 Among all Private Indian Universities in QS Asia Rankings 2025 | Scholarships worth 210 CR

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.

Also Read,

CUET UG 2025 College Predictor

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. 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.

7. 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.

Articles

Certifications By Top Providers

Introduction to Practical Microbiology
Via British Society for Antimicrobial Chemotherapy
Mastery of Math for Middle School-Decimals
Via TCS iON Digital Learning Hub
Human Rights Defenders
Via Amnesty International
Curriculum Pedagogy and Evaluation for Higher Education
Via Central University of Kerala, Kasaragod
Swayam
 700 courses
Edx
 612 courses
Udemy
 505 courses
Futurelearn
 346 courses
Coursera
 313 courses
NPTEL
 188 courses

Explore Top Universities Across Globe

University of Essex, Colchester
 Wivenhoe Park Colchester CO4 3SQ
University College London, London
 Gower Street, London, WC1E 6BT
The University of Edinburgh, Edinburgh
 Old College, South Bridge, Edinburgh, Post Code EH8 9YL
Lancaster University, Lancaster
 Bailrigg, Lancaster LA1 4YW
Indiana University, Bloomington
 107 S. Indiana Avenue, Bloomington, Indiana, 47405-7000
Bristol Baptist College, Bristol
 The Promenade, Clifton Down, Bristol BS8 3NJ

Questions related to CUET UG

Have a question related to CUET UG ?

Hello,

You cannot get admission to engineering courses in Delhi University (DU) through CUET scores .

DU offers engineering courses under its Faculty of Technology, and admissions to these courses are based on JEE Main scores, not CUET.

Hope it helps !

Hello,

Delhi University (DU) offers various engineering courses under its Department of Technology.

Admission to these courses is primarily based on the Joint Entrance Examination (JEE) Main scores. However, some courses may also consider CUET (Common University Entrance Test) scores for admission.

The exact number of seats filled through CUET scores can vary each year and are not publicly disclosed.

Hope it helps !

Admissions for CUET aren't solely based on 2 Non-Med Percentage along with JEE Mains percentile. The eligibility criteria for CUET require students to have scored at least 50% marks in their Class 12th exam for general candidates and 45% for reserved categories.


Additionally, CUET has its own exam pattern, which includes multiple-choice questions divided into three sections:

- Section 1: Language proficiency(English/Hindi/regional languages)

- Section 2: Domain-specific subjects

- Section 3: General Aptitude


It's also important to note that while JEE Mains is a separate entrance exam, some universities may consider both CUET and JEE Mains scores for admission to certain programs. However, the specific admission criteria may vary depending on the university and course.


To confirm the admission criteria for your desired course, I recommend checking the official websites of the participating universities or contacting them directly.

Yes, if the CUET UG application form does not ask for the 10th marksheet upload and only requires a photograph and signature, your application should still be considered valid. Since you are currently appearing for the 12th exams, the system may not require additional documents at this stage. However, double-check the official guidelines or contact CUET support to confirm.

A PG (Postgraduate) degree in Forensic Science, specifically an M.Sc. in Forensic Science, is a two-year program that provides specialized knowledge and skills in the scientific analysis and application of techniques for collecting and analyzing evidence to solve crimes.

You can refer to following link for the paper

CUET forensic science question paper

GOOD luck!!

View All
Back to top