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CUET Syllabus 2026 for Commerce Students- The National Testing Agency has released the CUET syllabus for commerce students 2026 with various changes on the official website. Students can check the CUET Commerce syllabus changes 2026 given below. The CUET 2026 will be held in three sections - Languages, Domain Subjects (including Commerce), and General Test. The main topics of the commerce subject are accountancy, business studies, economics, entrepreneurship, and mathematics.
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Candidates are required to qualify in the CUET exam to be eligible for admissions in central, state, private and other deemed universities across India. Students are advised to practise the CUET syllabus 2026 changes regularly to qualify in the exam. The main topics of the CUET commerce subject are accountancy, business studies, economics, entrepreneurship, and mathematics. Dive into this article to know more about the CUET 2026 syllabus for commerce students.
The CUET Syllabus for commerce consists of subjects like business studies, accounting, economics, entrepreneurship, and mathematics, all of which are covered in the CUET course for commerce students. Candidates can download the CUET commerce syllabus from the table below.
| Subject | Subject-wise Syllabus PDF |
|---|---|
Accountancy | |
Business Studies | |
Economics | |
Entrepreneurship | |
Mathematics |
| Unit | Change Type | Updates |
|---|---|---|
| I: Partnership Accounting | Additions | Guarantee of profit to a partner; Past adjustments. |
| II: Reconstitution of Firm | Additions | Preparation of deceased partner’s capital account; Executor’s account; Preparation of Loan Account. |
| Removals | "Multiplier" method for goodwill valuation (present in 2025, removed in 2026). | |
| IV: Company Accounts | Additions | Features and types of companies; Issue of debentures with terms of redemption; Debentures as collateral security; Interest on debentures; Writing off discount/loss on issue. |
| Updates | Shares: Only listed for issue at Par and Premium (Discount removed for shares). | |
| V: Financial Statement Analysis | Depth Update | Preparation of statements now requires major headings AND sub-headings (2025 only required major headings). |
| Additions | Cash Flow: Specific adjustments for "amortization" and "profit or loss on sale" of non-current assets. | |
| Optional: Computerised Accounting | Additions | Accounting Information System (AIS) concepts; Pivot tables for reporting; Identifying common spreadsheet errors |
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| Unit | Change Type | Updates |
|---|---|---|
| Financial Markets | Major Addition | New Unit X: Includes Money Market, Capital Market, Stock Exchange procedures, Depository services, and SEBI's role. |
| Entrepreneurship Development | Major Removal | Unit XII: Covers characteristics and the development process; removed in 2026. |
| Staffing (Unit VI) | Content Expansion | Added the recruitment process and the merits/demerits of internal vs. external sources. |
| Directing (Unit VII) | Content Expansion | Leadership: Added styles (Authoritative, Democratic, Laissez-faire). Communication: Added "measures to overcome barriers." |
| Business Finance (Unit IX) | New Section | Added Financial Decisions (Investing, Financing, Dividend) and factors affecting them. |
| Marketing (Unit XI) | Content Expansion | Added Marketing Philosophies, components of Physical Distribution, Sales Promotion, and Public Relations. |
| Consumer Protection (Unit XII) | Legal Update | Specifically references the Consumer Protection Act, 2019. Added "Who can file a complaint?" and "Remedies available." |
There are four sections in the CUET commerce syllabus 2026 for commerce students: Sections IA, IB, II, and III. Language-based sections IA and IB, five domain-specific subjects in Section II, and a general test comprising general aptitude, general knowledge, current affairs, and reasoning are included in Section III.
CUET Commerce Syllabus 2026 Section IA: Languages (13 Languages) | |
|---|---|
Code | Name |
101 | English |
102 | Hindi |
103 | Assamese |
104 | Bengali |
105 | Gujrati |
106 | Kannada |
107 | Malayalam |
108 | Marathi |
109 | Odia |
110 | Punjabi |
111 | Tamil |
112 | Telugu |
113 | Urdu |
| CUET Commerce Syllabus 2026 Section IB: Languages (20 Languages) | |
|---|---|
Code | Name |
201 | Arabic |
202 | Bodo |
203 | Chinese |
204 | Dogri |
205 | French |
206 | German |
207 | Ilatian |
208 | Japanese |
209 | Kashmiri |
210 | Konkani |
211 | Maithili |
212 | Manipuri |
213 | Nepali |
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The CUET syllabus for commerce students includes five domain-specific subjects such as accountancy, business studies, economics, entrepreneurship, and mathematics. Candidates can check the tables below for the CUET 2026 syllabus.
| Unit No. | Chapters |
|---|---|
Section A | |
I | Algebra |
II | Calculus |
III | Integration and Its Applications |
IV | Differential Equation |
V | Probability |
VI | Linear Programming |
Section B1 | |
I | Relation and Function |
II | Agebra |
III | Calculus |
IV | Vectors and Three-Dimensional Geometry |
V | Linear programming |
VI | Probability |
Section B2 | |
I | Numbers, Quantification, and Numerical Applications |
II | Alebra |
III | Calculus |
IV | Probability Distribution |
V | Index Numbers and Time-Based Data |
VI | Index Numbers and Time-Based Data |
VII | Index Numbers and Time-Based Data |
VIII | Financial Mathematics |
IX | Linear Programming |
| Unit No. | Chapters |
|---|---|
Accounting for Not-for-Profit Organisations and Partnership Firms | |
I | Accounting Not-for-Profit Organisation |
II | Accounting for Partnership |
III | Reconstitution of Partnership |
IV | Dissolution of a Partnership Firm |
Company Accounts and Financial Statement Analysis | |
I | Accounting for Share and Debenture Capital |
II | Analysis of Financial Statements |
III | Statement of Changes in Financial Position |
Computerised Accounting System | |
I | Overview of Computerised Accounting System |
II | Using a Computerised Accounting System |
III | Accounting Using Database Management System (DBMS) |
IV | Accounting Applications of Electronic Spreadsheet |
Unit no. | Chapters |
I | Entrepreneurial Opportunity |
II | Entrepreneurial Planning |
III | Enterprise Marketing |
IV | Enterprise Growth Strategies |
V | Business Arithmetic |
VI | Resource Mobilisation |
| Unit No. | Chapters |
|---|---|
I | Introduction to Microeconomics |
II | Consumer Behavior and Demand |
Introductory Macroeconomics | |
III | National Income and Related Aggregates- Basic Concepts and Measurement |
IV | Determination of Income and Employment |
V | Money and Banking |
VI | Government Budget and the Economy |
VII | Balance of Payments |
Indian Economic Development | |
VIII | Development Experience (1947-90) and Economic Reforms since 1991 |
IX | Current challenges facing the Indian Economy |
X | Development Experience of India |
| Unit No. | Chapters |
|---|---|
Principles and Functions of Management | |
I | Nature and Significance of Management |
II | Principles of Management |
III | Business Environment |
IV | Planning |
V | Organising |
VI | Staffing |
VII | Directing |
VIII | Controlling |
Business Finance and Marketing | |
IX | Business Finance |
X | Financial Market |
XI | Marketing |
XII | Consumer Protection |
XIII | Entrepreneurship Development |
The CUET 2026 general test syllabus covers topics such as General Knowledge, Current Affairs, General Mental Ability, Numerical Ability, Quantitative Reasoning, and Logical & Analytical Reasoning. The table below provides a detailed syllabus for each section of the general test.
Current Affairs.
Numerical Ability.
General Knowledge.
General Mental Ability.
Quantitative Reasoning.
Logical and Analytical Reasoning.
| Unit No. | Chapters |
|---|---|
I | General Knowledge, Current Affairs |
II | General Mental Ability, Numerical Ability |
III | Reasoning (Simple application of basic mathematical concepts Quantitative arithmetic/algebra, geometry / mensuration/statistics) |
IV | Logical and Analytical Reasoning |
| Subjects | No. of Questions |
|---|---|
CUET 2026 Accountancy | 50 Questions (40 Questions to be Attempted) |
CUET 2026 Business Studies | 50 Questions (40 Questions to be Attempted) |
CUET 2026 Economics | 50 Questions (40 Questions to be Attempted) |
CUET 2026 General Test | 60 Questions (50 Questions to be Attempted) |
CUET 2026 Language | 50 Questions (40 Questions to be Attempted) |
CUET 2026 Mathematics |
|
CUET 2026 Entrepreneurship | 50 Questions (40 Questions to be Attempted) |
Students planning to appear for the entrance are advised to check the CUET preparation tips below.
Candidates must be familiar with the syllabus.
Aspirants should practise the CUET previous year question papers.
Make a proper study plan to excel in the CUET commerce exam.
Note: Be aware of the CUET commerce paper pattern. Candidates who are familiar with the CUET commerce test format will be more prepared.
Frequently Asked Questions (FAQs)
The CUET syllabus 2026 for commerce students contains five domain subjects from section II, which are accountancy, business studies, mathematics, entrepreneurship and economics.
Candidates applying for B.Com programmes should appear for Accountancy, Business Studies, Economics, English, and General Test in the CUET 2026 exam.
There are a few things you can do to prepare for the CUET commerce syllabus 2026:
Study the syllabus carefully
Practice with past papers
Take a mock test
The CUET 2026 exam pattern for commerce students consists of four sections - Section I A: 13 languages, Section I B: 20 optional languages, Section 2: 27 domain-specific tests, and Section 3: General test.
In the mathematics section, candidates are tested on topics such as algebra, geometry, calculus, and statistics. It is advisable to focus on mastering concepts and formulas related to these topics, as well as practising problem-solving techniques.
On Question asked by student community
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The application process for the Common University Entrance Test (CUET) UG 2026 has officially begun. The National Testing Agency (NTA) released the application form on January 3, 2026. If you want to join top central universities like Delhi University (DU), BHU, or JNU, you must apply before the deadline.
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Yes, it is fine to choose Political Science and History as your domain subjects, English as your language, and GAT in CUET for BA Ancient Indian Culture & Archaeology at BHU. These subjects are fully accepted and will not affect your eligibility for the course.
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Yes, you can get a reservation to study B Tech. through cuet exam as per your category. It is partially dependent on the university you will get admission.
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The top government colleges offering B.Tech admission through the CUET exam in Delhi primarily include institutions under Guru Gobind Singh Indraprastha University (GGSIPU) and specific colleges within the University of Delhi (DU).
Here are the key government colleges that accept CUET scores for B.Tech:
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Yes, the Common University Entrance Test (CUET) is the entrance exam for BSc Biotechnology at Delhi University (DU). Admission requires a strong performance in the CUET, and eligibility also depends on meeting specific subject requirements in Class 12, such as physics, chemistry, and biology/biotechnology/biochemistry.
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