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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.
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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.
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:
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.
Also Read,
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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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.
NTA will conduct the CUET in May 2025.
The maximum duration for the CUET UG is 45 minutes for the Accountancy paper.
Yes, candidates are required to attempt a minimum of 40 questions from the total of 50 questions being asked in the CUET 2025 exam.
The National Testing Agency (NTA) will conduct the CUET 2025 on the basis of Class 12 syllabus.
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.
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.
To attempt 40 questions out of 50 are mandatory for the CUET aspirants.
The tentative admission schedule for UG and Diploma Programmes of IGNTU, session 2024 is
1.Online Registration Start from 05-August-2024 to 25- August -2024
2.Declaration of the First Counselling List (Tentative) 28- August -2024
3.Date of Counselling and Document Verification in the respective Department (offline mode):
03 September 2024 – 04 September 2024
4.Declaration of the Selection list :7 September 2024
5.Deposition of the Admission fee by
the selected candidate :08 September 2024 to 11 September 2024
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:
Delhi Technological University (DTU)
Netaji Subhas University of Technology (NSUT)
Jamia Millia Islamia (JMI)
Indraprastha Institute of Information Technology (IIIT Delhi)
Lovely Professional University (LPU)
Amity University
Galgotias University
SRM University
Sharda University
VIT Vellore (Vellore Institute of Technology)
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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