CUET Accounts Syllabus 2025 Download PDF

The Common University Entrance Test (CUET) is a national level entrance exam conducted by a consortium of 44 central universities of India. It is held annually to provide admission to various undergraduate, postgraduate, and research programs offered by these universities. One of the important subjects in the CUET exam is Accounts. In this article, we will discuss the CUET Accounts Syllabus and provide an overview of the topics covered.

It is important for candidates appearing for the CUET exam to have a thorough understanding of the above-mentioned topics in accounts. They should study these topics in detail and practice solving questions to enhance their accounting skills.

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Remember, the CUET exam also tests the application of accounting principles and concepts. Therefore, candidates should not only focus on theoretical knowledge but also work on their problem-solving and analytical abilities.

The CUET accounts syllabus covers a wide range of topics, including financial accounting, cost   accounting, management accounting, and auditing. Let’s take a closer look at each of these areas:

Accounting for Not-for-Profit Organizations and Partnership Firms
Units	Topics
Unit I: 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.
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	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: 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
Units	Sub Topics
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 considerationother 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 companyin 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, Earningper 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).

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Computerized Accounting System
Units	Topics
Unit I: 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
Unit II: 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 tounderstand and practice 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 company

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CUET Accounts Preparation tips 2025

CUET (Common University Entrance Test) is a highly competitive examination conducted for admissions to UG, PG, and research programs offered by various central universities in India. P

roper preparation is crucial to excel in the CUET exam and secure admission to your desired program. To help you with your CUET accounts preparation, here are some valuable tips:

Understand the Syllabus: Begin your preparation by thoroughly understanding the CUET accounts syllabus. The syllabus will provide you with a clear outline of the topics you need to cover for the exam. Make a list of all the topics and sub-topics and create a study plan accordingly.

Gather Study Material: Collect relevant study materials, textbooks, reference books, and previous years’ CUET question papers to aid your preparation. Ensure that you have access to updated and reliable resources that cover all the essential topics.

Master the Basics: CUET accounts exam primarily tests your understanding of fundamental accounting concepts and principles. Focus on strengthening your knowledge of topics such as financial accounting, cost accounting, management accounting, auditing, and taxation. Build a strong foundation by thoroughly studying the basic concepts.

Practice Regularly: Accounts is a subject that requires regular practice. Solve a variety of numerical problems and case studies to enhance your problem-solving skills. Allocate dedicated practice time to work on different types of questions and scenarios.

Time Management: Develop effective time management skills to ensure that you can complete the exam within the allocated time. Practice solving questions within the given time frame to improve your speed and accuracy. During the CUET preparation phase, set time limits for each topic and section to maintain a consistent pace.

Solve Mock Tests: Mock tests are invaluable tools for CUET accounts preparation. They simulate the actual CUET exam pattern and help you evaluate your performance. Take advantage of the mock tests available online or through coaching institutes to assess your strengths and weaknesses and make necessary improvements.

Analyze Previous Years’ Question Papers: Analyzing previous years’ question papers will give you an idea of the exam pattern, the type of questions asked, and the weightage given to different topics. Focus on topics that have been frequently asked in previous exams and prepare accordingly.

Seek Clarification: If you come across any doubts or conceptual queries, seek clarification from your teachers, peers, or online forums. It is essential to have a clear understanding of all the topics to perform well in the exam.

Stay Updated: Stay informed about current events and trends in the accounting field as they may be relevant to the exam. In conclusion, the CUET accounts syllabus covers a range of topics from basic accounting principles to advanced financial analysis and cost management. Candidates should plan their preparation schedule accordingly, allotting sufficient time to each topic. Studying through CUET online coaching classes can help candidates thoroughly cover the syllabus and practice previous years’ question papers, increasing their chances of scoring well in the CUET exam.Good luck!

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CUET Accounts Syllabus FAQS

Q: What is CUET?

A: CUET stands for Common University Entrance Test. It is a national-level entrance exam conducted for admission to various undergraduate, postgraduate, and research programs offered by central universities in India.

Q: Is there a specific syllabus for CUET Accounts?

A: Yes, there is a specific syllabus for the Accounts section in CUET. It covers topics related to basic accounting principles, financial statements, financial management, and computerized Accounting System.

Q: Are there any specific reference books recommended for the CUET Accounts syllabus?

A: Yes, there is a specific syllabus for the Accounts section in CUET. It covers topics related to basic accounting principles, financial statements, financial management, and computerized Accounting System.

Q: How many questions are there in CUET accountancy?

A: There are total 50 questions out of them 40 question need to be attempted.

Q: How should I prepare for the CUET Accounts section?

A: To prepare for the CUET Accounts section, start by understanding the syllabus and exam pattern. Study the core concepts, practice solving numerical problems, and revise regularly. It is also beneficial to solve previous years' question papers and mock tests to gauge your preparation level.