CUET UG Accountancy Syllabus 2025; Check Unit-wise Important Topics, Download PDF

CUET UG Syllabus 2025: The prospective candidates of the CUET UG 2025 Accountancy exam must familiarise themselves with the syllabus of the Accountancy paper. The comprehensive syllabus for CUET UG 2025 Accountancy has been released by the National Testing Agency (NTA) along with the official notification. All the candidates aspiring to take the upcoming UG entrance exam must check the syllabus and create their study plan accordingly. The CUET UG 2025 will serve as the gateway to undergraduate admissions for the academic session 2025-26 in central, state, deemed, and private universities across India. The CUET UG provides a standardised platform for students from various educational boards.

CUET UG Accountancy Syllabus 2025

The CUET UG syllabus for Accountancy 2025 includes topics like Accounting for Not-for-Profit Organizations and Partnership Firms, Company Accounts and Financial Statement Analysis, and Computerised Accounting Systems. Candidates are advised to thoroughly review the entire CUET UG Accountancy syllabus before starting their preparation. Check the important topics for the CUET UG Accountancy syllabus. The detailed topics of the CUET UG Accountancy syllabus are given below.

Accounting for Not-for-Profit Organisations and Partnership Firms

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, Re-evaluation of assets and liabilities, Reserves (accumulated profits), and Adjustment of capital.
• 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).

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) 

Company Accounts and Financial Statement Analysis

Unit IV: 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 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, 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.

Computerised Accounting System

Unit VI: 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 VII: Using a 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 practice the entire accounting process using an accounting package.)

Unit VIII: 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 IX: Accounting Applications of Electronic Spreadsheet

• Concept of an Electronic Spreadsheet (ES).
• Features offered by Electronic Spreadsheet.
• Applications of Electronic spreadsheets in generating accounting information, preparing depreciation schedules, loan repayment schedules, payroll accounting, and other such companies.

CUET UG Accountancy 2025 Syllabus Official PDF

The NTA is going to conduct the CUET UG 2025 in March 2025. For which the agency has released the official CUET UG Accountancy syllabus PDF. Check the direct link provided below to download the CUET UG Accountancy syllabus official PDF.

How to Prepare the CUET UG Accountancy Syllabus 2025?

The candidates should adopt a strategic approach to crack the CUET UG exam. Here, we are giving you some valuable tips for effective CUET UG preparation for the Accountancy paper.

• Understand the Syllabus: First of all you should go through the entire syllabus and identify the most important topics of the CUET UG Accountancy syllabus. It will help you to identify the topics that demand your extra attention. Prioritise your study plan accordingly and cover all the important topics first.
• Prepare a Study Plan: After analysing the syllabus, create a comprehensive study plan that covers all the topics mentioned in the CUET UG Accountancy syllabus. Allocate sufficient time for each topic based on your strengths and weaknesses.
• Practice Previous Year Papers: Practice previous years' papers to acquaint yourself with the exam pattern and question types. This will help you to identify your strong and weak areas and also give a fair idea of important topics.
• Take Mock Tests: Regularly, take mock tests to get familiar with the real exam environment. After each mock test, analyse your performance, identify areas that require improvement, and work on improving them. Taking mock tests will also improve your time management skills.
• Create Revision Notes: Develop a habit of creating short revision notes comprising important formulas, concepts, and key points for last-minute review.

Best Books to Prepare CUET UG Accountancy Syllabus 2025

The selection of study material is also very important to crack the CUET UG exam. Here we are providing a list of some highly recommended books for CUET UG syllabus Accountancy paper.

1. Grade 11 and 12 NCERT Books
2. CUET-UG: Accountancy Entrance Exam Guide by RPH Editorial Board

CUET UG Accountancy Exam Pattern 

The NTA conducts the CUET UG 2025 exam for students who wish to get admission into Accountancy Programmes in Central and other participating Universities/Institutions. 

The CUET UG exam has 50 questions with a total of 250 marks. The total allotted time for this online exam is 60 minutes. The paper consists of Multiple Choice Questions (MCQs). All the important details about the CUET UG exam pattern are given in the table below.