CUET 2025 Accountancy Syllabus

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.
For complete coverage of CUET 2025 Accountancy Syllabus you can refer to HitBullseye's Comprehensive CUET 2025 Accountancy Study Book
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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
TOPIC
SUB-TOPICS
Accounting for Not-for-Profit Organizations and Partnership Firms
1
Accounting Not-for-Profit Organisation
• Not-for-profit organization: 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.
2
 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.
3
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, Re-evaluation of assets and liabilities, Adjustment of accumulated profits (Reserves).
4
Dissolution of Partnership Firm
• Meaning, Settlement of accounts: Preparation of realization account and related accounts (excluding piecemeal distribution, sale to a company and insolvency of a Partner)
Company Accounts and Financial Statement Analysis
5
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.
6
Analysis of Financial Statements 
• Financial Statements of a Company: Preparation of simple financial statements of a company in theprescribed 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, Earning per Share, Dividend per Share, Profit Earning ratio.
7
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).
Computerized Accounting System 
1
Overview of Computerized Accounting System 
• Concept and Types of Computerized Accounting System (CAS).
• Features of a Computerized Accounting System.
• Structure of a Computerized Accounting System.
2
Using Computerized 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 practice the entire accounting process using an accounting package.)
3
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.
4
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 company
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:
(i) The correct or most appropriate answer: (+5) 5 points
(ii) Any incorrectly marked option will be deducted one point (-1).
(iii) Unanswered/Marked for Review questions will receive no credit (0).
(iv) If more than one option is discovered to be valid, only those who marked any of the correct options will receive five points (+5).
(v) If all options are judged to be right, all individuals who attempted the question will receive five points (+5).
(vi) If none of the options is found to be correct, a question is determined to be incorrect, or a question is dropped, all candidates who appeared will be given five points (+5).
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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.
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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.
CUET is expected to be a watershed moment in India's higher education history. Increase your preparation as soon as possible in order to ace the CUET and give your all. Begin preparing for Boards + CUET 2023 with CL right away. With over years of experience in UG test preparation, hitbullseye provides excellent programmes and courses to assist students in their preparation. Examine the numerous online coaching options provided by hitbullseye.
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