CUET Accounts Syllabus 2025: Unit-wise Accountancy Syllabus

Overview: Accountancy is considered a tough branch, as is the exam. Knowledge of the CUET accounts syllabus will help you prepare the study plan accordingly and score 200/200 on the exam. Keep reading to learn in detail.  

The National Testing Agency (NTA) releases the CUET Accounts syllabus. The main highlights of this test paper are: 

• The question paper is for 200 marks, with 40 questions to be attempted out of 50. 
• The test duration will be 60 minutes. 
• The CUET accounts syllabus is divided into 2 parts mentioned in the article in detail.

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CUET Accounts Syllabus 2025 Overview

The course outline for CUET 2025 Accountancy covers full coverage of all testable topic areas.

• You are expected to familiarise yourself with the curriculum's contents to qualify for the CUET Accountancy entrance exam.
• Exam preparation must always begin with the collection of the examination's curriculum.
• By reviewing the Accountancy test's curriculum, you may have an exceedingly thorough idea of what is required for exam preparation.
• The CUET accounts syllabus is one of the most significant factors to consider when designing a study schedule for the exam.
• CUET syllabus for accountancy will be an important factor if you aim to crack the exam with excellent numbers.

Download the CUET Accounts Syllabus 2025 PDF Here

Download Complete CUET Accountancy Syllabus PDF 2025

CUET Accountancy Exam 2025 Highlights

If you intend to study at one of India's top-ranked universities, you can submit your CUET application form via a centralized website.

• 260+ Universities, including central, state and private universities, have committed to participating in the exam.
• The examination will be administered in 13 distinct languages.
• It will be separated into two distinct time periods. The examination will be divided into two parts, the first of which will be administered in the morning and the second in the afternoon.
• Applicants seeking a bachelor's degree at top-ranked universities must take the Common University Entrance Test.
• The CUET accountancy question paper will contain 50 questions, although you must only answer 40.
• CUET Accounts Syllabus becomes an important part of the domain-specific when you are from a commerce background.

CUET Accounts Syllabus from Class 12 (Book Keeping-301)

• You must thoroughly review the CUET Syllabus 2025 for the subject to prepare well for the test.
• One Question Paper will have 50 questions, of which 40 must be attempted.

 Accounting for Not-for-Profit Organisations and Partnership Firms

Unit I: Accounting Not-for-Profit Organisation

• Nonprofit organization: Definition and Examples
• Receipts and Payments: Definition and Concept of Fund-Based and Non-Fund-Based Accounting for Receipts and Payments.
• Preparation of the Income and Expense Account and Balance Sheet with extra information from the receipt and payment accounts.

Unit II: Accounting for Partnerships

• Partnership Firm's Nature: Partnership Deed (meaning, importance).
• Final Accounts of Partnership: Fixed vs. Variable Capital, Profit Distribution, and Profit and Loss Apportionment Account

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Unit III: Reestablishment of Partnership

Preparing an efficient CUET study plan 2025 will help you cover each topic promptly and clearly. 

Changes in the profit-sharing ratio among the current partners, including the Sacrificing and Gaining ratios.

• Accounting for Asset and Liability Revaluation and Distribution of Reserves and Accumulated Profits.
• Goodwill: Nature, Influencing Factors, and Valuation Procedures: Average profit, Super profit, Multiplier, and Capitalisation 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 capital adjustments.
• Retirement/Death of a Partner: Change in profit sharing ratio, Accounting treatment of goodwill, Revaluation of assets and liabilities, and Revision of accrued profits (Reserves).

Unit IV: Dissolution of Partnership Firm 

• Significance, Accounts Settlement: Preparation of Realization Account and Related Accounts (excluding piecemeal distribution, sale to a company, and insolvency of a Partner)
• Analysis of Company Accounts and Financial Statements

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Unit V: Share and Debenture Capital

• Share Capital: Definition, Nature, and Varieties
• Accounting for Share Capital: Issue and Allotment of Equity and Preference Shares; Oversubscription and Undersubscription; Issue at par, premium, and discount; Calls in advance and Calls in arrears; Issue of shares for payment other than cash.
• Forfeiture of Shares: Accounting treatment for forfeited shares; re-issuance of forfeited shares
• Presentation of shares and debt capital in the balance sheet of the company.
• Debentures: At par, premium, and discount; Issue of debentures for other than monetary consideration.
• Redemption of the debenture.
• Fresh issue proceeds, cumulative profits, and the sinking fund.

Unit VI: Financial Statement Analysis

• Financial Statements of a Company: Preparation of simple financial statements of a company in the prescribed form with major headings only.
• Financial Analysis: Definition, Importance, Function, and Limitations
• Financial Analysis Instruments: Comparative statements and common size statements
• Accounting Ratios: Definition and Objectives, Ratio Types:
• Liquidity Ratios: Current ratio, Liquidity ratio.
• Solvency Ratio: Debt to equity, Total assets to debt, and the proprietary ratio
• Activity Ratio: Inventory turnover, debtor turnover, payables turnover, working capital turnover, fixed asset turnover, and current asset turnover make up the activity ratio.
• Profitability Ratio: Gross profit, Operating ratio, Net profit ratio, Return on Investment, Earnings per Share, Dividends per Share, Profit Earnings ratio.

Unit VII: Statement of Changes in Financial Position

• Cash Flow Statement: Meaning and Objectives, Preparation, Adjustments related to depreciation, dividends, and taxes, sale and acquisition of noncurrent assets (as per revised ICAI standard).

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CUET Accounts Syllabus (Part 2)

Part 2 of your CUET preparation for the 2025 Accountancy exam will cover these topics:

System for Computerized Accounting

Unit I: Introduction to the Computerized Accounting System

• Types and Concepts of Computerized Accounting Systems (CAS).
• Characteristics of an Automated Accounting System.
• Computerized accounting system structure

Unit II: Utilizing an Electronic Accounting System

• Installation of CAS Procedures, Chart of Accounts Preparation, Codification, and Account Head Hierarchy.
• Data entry, Data validation, and Data verification.
• Adjusting entries, financial statement preparation, closing entries, and opening entries.
• Security of CAS and Security features are commonly accessible in CAS (Students are expected to understand and practice the entire accounting process using an accounting package.)

Unit III: Accounting Using a Database Management System (DBMS)

• Concepts of database management systems. DBMS Objects: Tables, Queries, Forms, and Reports
• Creating accounting data tables.
• Utilizing queries, forms, and reports to generate accounting-related data. DBMS's applications in producing accounting data, including shareholder records, sales reports, customer profiles, supplier profiles, payroll, employee profiles, and petty cash registers.

Unit IV: Accounting Applications of Electronic Spreadsheets

• Electronic Spreadsheet as a Concept (ES).
• Functionalities provided by Electronic Spreadsheet
• Applications of Electronic Spreadsheet in the generation of accounting information, the preparation of depreciation plans, loan payback schedules, payroll accounting, and other similar business applications

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CUET Accounts Syllabus Preparation Tips

1. Understand CUET Exam Pattern 2025

Knowing the CUET NTA Exam Pattern is essential to enhancing one's degree of preparation. Before beginning preparations, you must familiarise yourself with the test format thoroughly.

• After confirming the format, you must review the CUET accounts syllabus and familiarise yourself with the topics that will be assessed.
• You must organize monthly, weekly, and even daily planning meetings. Without persistent devotion and consistent work, accomplishment is impossible.
• Therefore, to be successful on the exam, you must begin your study by evaluating which areas require in-depth coverage and which require only a fundamental understanding of the content.
• Create a list of the specific study areas that must be fulfilled.
• Create easy and difficult categories for the numerous topics you have explored.
• Create a list of the subjects with the most weight (based on your analysis of the CUET accountancy previous year's question paper)

3. Practice Mocks and Analyze Question Papers of Previous Years 

Examine past CUET examinations and put your knowledge to the test with simulated tests. Knowing the CUET accounts syllabus will allow you to sort out topics that can be more important.

• You must review the previous year's question papers to thoroughly grasp the various questions that may be asked on the next examination.
• By analyzing past questions, you may determine which topics are prioritised and which may help you get a higher exam score. This will allow you to determine which subjects are prioritized.
• You should attempt CUET previous year question papers after studying the whole curriculum.
• You must include the practice tests in your studies to prepare for the exam adequately.
• The practice exam replicates the actual exam and will help you improve your score and speed.

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3. In order of choice, arrange the colleges and universities on your list

• There are around twenty universities deemed vital to India. It is strongly recommended that you list the educational institutions you are most interested in.
• This list is useful for determining the previous year's cut-off score and the institution's guiding status.
• You may use this information to estimate the scores you'll need to enrol in your chosen program at your chosen school and determine if you will be admitted.

Guidelines for CUET Accounts Syllabus Revision 

You can score 200/200 with the right CUET accountancy preparation strategy and consistency. 

• Identify all of the places where you must concentrate your efforts.
• Develop a comprehensive plan to address each of these topics.
• Review the aspects of the material you are having the most difficulty with.
• You can then proceed to the Mock Papers.
• You will discover that this makes time management simpler.
• Examine the previous year's examination to gain an understanding of the major topics and questions that were asked.
• Attempt to determine what the design on the paper is.
• Ensure that you continue to review the material associated with your strong subjects until the day of the exam.

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Key Takeaways

You must not feel overwhelmed by the vast CUET Accounts Syllabus that must be read when preparing.

• Starting early in the month during the board exams for the 12th grade will be beneficial for concept-clearing & fundamental knowledge. 
• Remain calm and composed. Develop a detailed strategy and set aside enough time for practice.
• You must maintain a healthy diet and get enough sleep. Monthly revision of the topics ensures that all important sections are covered and concepts are clear.
• To break up the monotony of exam preparation, practice meditation, engage in physical activity, or take a break. 
• Seek CUET Online Coaching 2025 for timely and topic-wise revision. It will help you stay consistent and confident.