CUET 2025 Accountancy Syllabus- CUET is a centralized admission test for several UG and PG programs offered by top universities across India. With a level playing field, it gives students from all backgrounds the opportunity to compete and secure admissions into the country's premier colleges.
In section II of CUET, Accounting is one of the most sought-after subjects. This academic discipline encompasses a wide range of topics and hones your ability to record, compute, and analyse data. It is also an essential subject that motivates students to choose it at the undergraduate level.
In this post, we will examine the CUET 2025 Accountancy syllabus and provide a basic overview of how to prepare for the CUET Accountancy exam.
CUET 2025 Accountancy Syllabus
At CUET, the Accountancy syllabus is organized into three broad areas, each of which further branches into sub-topics for a comprehensive understanding of the subject matter.
1. Accounting for Non-Profit Organisations and Partnership Firms
2. Financial Statement Analysis and Company Accounts
3. Automated accounting system
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The syllabus is explained in depth below:
| Unit No. |
Unit Name |
Sub-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 Capitalisation methods.
- Admission of a Partner: Effect of admission of partner, Change in profit sharing ratio, 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 and 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).
|
| Unit V (Optional) |
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.
|
Marking Scheme of Examination
For Multiple Choice Questions: To answer a question, candidates must select one choice that corresponds to the correct or most appropriate response. However, if an anomaly or discrepancy is discovered after the key verification challenges, it must be resolved as follows:
- Candidates can choose up to five subjects, including languages and the General Aptitude Test.
- The marking scheme awards +5 marks for a correct answer and deducts 1 mark for an incorrect answer.
- Each test paper consists of 50 questions, with all being compulsory.
- The duration for each test paper is 60 minutes.
- The examination will be conducted in multiple shifts based on the number of candidates and subject choices.
How to prepare for CUET 2025 Accountancy Syllabus?
Exam preparation can leave you confused and disoriented at times. It always appears difficult without a proper understanding about what to study, from where to start, and how to approach the process of preparation. Here, we will assist you by giving a step-by-step preparatory technique for preparing accountancy for CUET:
Step 1: Thoroughly read through the syllabus and sample questions. This will give you a general understanding of the syllabus's content as well as the weightage of each unit. You can then arrange your preparation procedure.
STEP 2: Determine your skills and weaknesses and develop a study schedule that will allow you to complete all of the modules on time while also allowing for practice and review.
STEP 3: Practice the areas of the test about which you are unsure. Allow for some extra time, but don't overdo it. Practice will always make perfect.
STEP 4: Make changes and retake the simulated test. Mock tests will put you to the test and prepare you for the real thing. This will also help you understand how to manage your time on exam day. There is no better method to prepare for an exam than to take a mock test. As a result, this is a must.
The more you revise, solve practice questions, and take mock tests, the more self-confidence and bravery you will develop. This will allow you to perform to your greatest ability in the main exam. Familiarise yourself with the CUET accounting syllabus and prepare diligently. Excellence will be within your grasp with persistent effort and a disciplined strategy to prepare for the CUET.
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