CUET Accountancy Important Topics & Chapter Wise Weightage 2025 

Overview: If Accountancy is one of your CUET domain subjects in 2025, and you are worried about knowing the CUET Accountancy important topics, read the article to learn them with the expected number of questions based on previous years' trend analysis.

Around 1,56,473 took the CUET Accountancy exam in 2024, and only 1135 students scored full marks. After this, knowing the CUET Accountancy important topics can give you an edge in your preparation and help you prepare well.

Get insights into the trend analysis of the previous year's paper for CUET Accountancy below!

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Important Topics for CUET Accountancy Preparation 2025

Knowing which topics have the highest weightage in the CUET Accountancy Syllabus is one of the important things to do before starting your preparation. 

The three broad units from which the important chapters for CUET Accountancy exam are covered are:

• Accounting for Not-for-Profit Organizations & Partnership Firms
• Company Accounts and Financial Statement Analysis.
• Computerized Accounting System.

CUET Accountancy Important Topics 2025 for Accounting for Not-for-Profit Organizations & Partnership Firms

Since Accountancy is one of the commerce subjects required across universities in CUET for pursuing UG programmes such as B.Com, B.Com. (Honours), and others; here's the list of important topics covered in the first 4 units: 

Units	Top CUET Accountancy topics to study
Accounting Not-for-Profit Organisation	Not-for-profit organization, Receipts and Payments, Income and Expenditure Account and Balance sheet Preparation
Accounting for Partnership	Nature of Partnership Firm, Final Accounts of Partnership
Reconstitution of Partnership	Changes in profit sharing ratio among the existing partners – Sacrificing ratio and Gaining ratio, Goodwill, Admission of a partner, retirement/death of a partner
Dissolution of Partnership Firm	Meaning, Settlement of accounts

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CUET Accountancy Important Topics 2025 for Company Accounts and Financial Statement Analysis

To prepare for all the important topics for Accountancy from units 5-7 mentioned below, you must use the latest preparation books, CUET previous year papers, and study materials.

Units	Top CUET Accountancy topics to study
Accounting for Share and Debenture Capital	Share capital, Accounting for share capital, forfeiture of shares, Presentation of shares and debentures capital, Issue and redemption of debenture, Out of proceeds of fresh issue, accumulated profits and sinking fund
Analysis of Financial Statements	Financial Analysis, Financial Statements of a Company, Tools for Financial Analysis, Accounting Ratios
Statement of Changes in Financial Position	Cash Flow Statement

CUET Accountancy Important Topics 2025 for Computerized Accounting System

You must prepare these high-weightage topics from Computerized Accounting System for CUET Accountancy preparation:

Units	Key topics for CUET Accountancy
Overview of Computerized Accounting System	Concept, features, structure
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
Accounting Using Database Management System (DBMS)	Concepts of DBMS, Creating data tables for accounting, etc.
Accounting Applications of Electronic Spreadsheets	Concepts, features, applications

CUET Accountancy Important Topics Weightage in 2025 (Expected)

Based on the previous year's CUET exam analysis, here's the expected number of questions for each topic.

Important chapters for CUET Accountancy exam	Number of Expected Questions
Reconstitution of Partnership	10-12
Analysis of financial statements	7-8
Computerized Accounting System	4-5
Accounting-Not for Profit	5-6
Accounting for Share and Debenture Capital	6-7

Key Takeaways

Now that you know all the CUET Accountancy important topics that you must prepare, remember:  

• Use visual learning tools like flowcharts and mind maps to learn difficult topics.
• Do not take up any new topic at the last moment; instead, focus on what you have studied throughout your preparation. 
• Attempt 5-6 mock tests from the latest and reliable CUET preparation books weekly to know your preparation level.
• Analyze every CUET Accountancy mock test you attempt for at least 15 minutes.