The Common University Entrance Test (CUET), conducted by the National Testing Agency (NTA), is one of the largest entrance exams for undergraduate courses in India. Aspiring candidates looking to secure admission to prestigious colleges for B.Com or B.Com (Hons.) must thoroughly understand the CUET syllabus.
The Accountancy syllabus for CUET aligns closely with the Class 12 board syllabus and is divided into multiple units. A strong grasp of these topics will enable students to perform well in the exam and increase their chances of gaining admission to their preferred CUET-accepting universities or colleges.
Table of Contents
The CUET 2025 exam is expected to be held in May/June 2025 in a computer-based test (CBT) mode. The official CUET 2025 date sheet will be released by NTA after the registration process is completed. While filling out the CUET application form, candidates will have the opportunity to select their preferred courses and colleges.
CUET Accountancy Syllabus and Exam Pattern 2025
| Particulars | Details |
| CUET Exam Conducting Body | National Testing Agency (NTA) |
| Medium of Exam CUET | 13 languages – English, Hindi, Urdu, Assamese, Bengali, Odia, Punjabi, Gujarati, Marathi, Tamil, Telugu, Kannada, Malayalam |
| No. of questions | 50 questions (All compulsory) |
| Type of questions | Multiple Choice Questions |
| Marking Scheme | +5 for each correct answer -1 for each incorrect answer |
| CUET Accountancy Mapping for Courses | B.Com B.Com (Hons.) |
Also Read:- CUET DU Preference List 2025 for Science, Arts and Commerce Students
CUET Accountancy Syllabus 2025: Unit-wise Syllabus
Accounting for Not-for-Profit Organizations and Partnership Firms
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
- 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 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
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 consideration other 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 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.
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).
Computerized Accounting System
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 a 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.)
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 spreadsheets in generating accounting information, preparing depreciation schedules, loan repayment schedules, payroll accounting, and other such companies.
CUET Accountancy Book
To excel in CUET Accountancy, it’s crucial to thoroughly study the recommended books and focus on key concepts. Take notes on important points to strengthen your understanding. Additionally, practicing with CUET Accountancy previous year’s question papers and CUET mock tests 2025 is essential for getting familiar with the exam pattern and format.
Here are some of the best books to prepare for CUET Accountancy:
- S. Grewal’s Double Entry Book Keeping – A trusted guide for mastering double-entry accounting principles.
- Accounting Made Easy by Rajesh Agrawal and R. Srinivasan – Simplifies complex accounting concepts for easier understanding.
- Chand’s Rapid Revision in Accountancy (12th Edition) – Perfect for quick revisions and concept reinforcement.
CUET Accountancy Syllabus 2025 FAQs
Can I choose 4 subjects in NTA CUET 2025?
Yes, you can choose 4 subjects in CUET. The exam allows candidates to select up to 6 subjects, including a language and the CUET General Test. While it’s possible to opt for 4 subjects, it’s essential to choose subjects based on the requirements of the course you want to pursue and the specific university’s guidelines. This allows you to tailor your subject choices to suit your strengths and the admission criteria of your desired program.
Is the Class 12 syllabus enough for NTA CUET 2025?
While the Class 12 syllabus covers many of the topics tested in Physics, Chemistry, and Mathematics for CUET, simply relying on it may not be enough. A solid understanding of these subjects will certainly help you score well, but CUET also includes additional sections, such as general aptitude and language proficiency, which may not be fully covered in your school curriculum. To ensure comprehensive preparation, it’s essential to review the CUET syllabus in detail and focus on all areas included in the exam.
Is a score of 500 good in CUET 2025?
A score of 500 in CUET is generally considered a decent score, falling within the average range. However, a score between 500 and 650 is typically regarded as good, and anything above 700 is considered excellent, especially for admission to popular courses at top universities accepting CUET. Achieving a high score in CUET can significantly improve your chances of gaining admission to some of the best universities in India, so focusing on your preparation can make a big difference in your overall admission prospects.
Is CUET 2025 MCQ-based?
Yes, the CUET (Common University Entrance Test) for undergraduate programs is MCQ-based. The exam is divided into 4 sections, and the question paper consists entirely of multiple-choice questions (MCQs). Each section carries a total of 200 marks, with each question worth 5 marks. This format tests your knowledge and reasoning skills, making it important to practice MCQs to familiarize yourself with the exam pattern and improve your performance.
Can a 12th fail student apply for CUET 2025?
Yes, students who have not cleared their 12th-grade exams still have several options to become eligible for CUET 2025. They can retake their exams, enroll in open schooling, or complete other equivalent qualifications recognized by universities. These pathways provide opportunities to meet the eligibility criteria for CUET and pursue higher education. Make sure to check the specific requirements of the universities you’re interested in for further guidance.
Do Class 12 marks matter after CUET?
No, Class 12 marks are not considered when calculating your CUET results. However, candidates need to score a minimum of 50% aggregate marks in Class 12 to meet the eligibility criteria for the university admission process. While the Class 12 exam is an achievement test, the CUET serves as a selection test for university admissions, focusing on your performance in the entrance exam itself. Make sure to focus on your CUET preparation, as that will be the determining factor for admission.
Does CUET have negative marking?
Yes, CUET includes negative marking. For every incorrect answer, 1 mark will be deducted from your total score. However, there is no negative marking for questions that are left unattempted. This makes it important to be confident in your answers before attempting, as guessing can affect your score.
Can we give 2 attempts for CUET 2025?
There is no limit on the number of times you can appear for CUET. However, candidates must meet the eligibility criteria set by the participating universities to take the exam. The CUET eligibility conditions vary by university. Admission is typically determined based on your CUET score and Class 12 board exam results, so you can attempt the exam as long as you meet the requirements and wish to improve your score.
