CUET Accountancy Syllabus 2025 has been released by the National Testing Agency (NTA) on the official website. The CUET UG is scheduled to be held between May 13 and June 03, 2025. The Accountancy syllabus for CUET UG 2025 is similar to the Class 12th syllabus. As per the previous years’ trends, it is likely that in CUET Accountancy, most of the questions will be from the Reconstitution of Partnership, which will carry nearly 30% of the weightage of the total paper. On the other hand, only 4-5 questions are expected to come from the Computerised Accounting System topic, carrying 15% weightage. Candidates must check the CUET Accountancy Syllabus 2025 as well as the marking scheme to understand the CUET UG exam format for the Accountancy subject.
CUET Accountancy Syllabus 2025
To increase the chances of getting selected in top colleges in India for the Accountancy program, it is crucial for students to check the CUET UG Syllabus 2025. The CUET Syllabus for Accountancy is divided into two groups: Accounting for Not-for-Profit Organisations and Partnership Firms, and Company Accounts and Financial Statement Analysis. Tabulated below are the complete details of the CUET Accountancy syllabus:
| Units | Accountancy/Bookkeeping Syllabus |
|---|---|
| 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 Capitalisation methods. | |
| Admission of a Partner: Effect of admission of partner, Change in profit sharing ratio, 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 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) |
| Unit IV: Company Accounts: Accounting for Shares and Debentures | 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 debenture capital in the company’s balance sheet. | |
| Issue of Debenture – At par, premium and discount; Issue of debentures for consideration other than cash. | |
| 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 and Purpose, Limitations | |
| Tools for Financial Analysis: Comparative statements, Common size statements. | |
| Accounting Ratios: Meaning and Objectives, and Types: Liquidity Ratio, Solvency Ratio, Activity Ratio, Profitability Ratio | |
| 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). | |
| Optional to Unit V | |
| Unit V: Computerised Accounting System | Overview of Computerised Accounting System |
| Concept and Types of Computerised Accounting System (CAS) | |
| Features of a Computerised Accounting System, Advantages, Limitations | |
| Structure of a Computerised Accounting System: chart of accounts, Codification and Hierarchy of account heads. | |
| Accounting Applications of Electronic Spreadsheet | |
| Features offered by an Electronic Spreadsheet. Applications of Electronic Spreadsheet in generating accounting information, preparing depreciation schedule, loan repayment schedule, and payroll accounting. | |
| Graphs and Charts in an Electronic Spreadsheet | |
CUET Accountancy Syllabus 2025: High-Weightage Topics
Before students start with CUET Preparation 2025, it is important to go through the high-weightage topics in the Accountancy paper. The topic, Reconstitution of Partnership, is expected to carry 30% of the weightage in the overall paper. Check out the topic-wise CUET Accountancy weightage for 2025:
| CUET Accountancy Topics | No. of Expected Questions | Weightage |
|---|---|---|
| Reconstitution of Partnership | 10-12 | 30% |
| Analysis of financial statements | 7-8 | 25% |
| Accounting for Share and Debenture Capital | 6-7 | 15% |
| Accounting-Not for Profit | 5-6 | 15% |
| Computerised Accounting System | 4-5 | 15% |
CUET Accountancy Exam Pattern
The NTA has released the CUET Exam Pattern 2025 for the Accountancy subject. The CUET exam duration will be 60 minutes, during which students will have to solve 40 multiple-choice questions out of 50. Given below are the details of the exam pattern for Accountancy of CUET 2025:
| Particulars | Details |
|---|---|
| Exam Duration | 60 minutes |
| No. of Questions | 50 |
| No. of Questions to be Attempted | 40 |
| Medium of Exam | 13 Languages: English, Hindi, Marathi, Urdu, Assamese, Bengali, Odia, Punjabi, Gujarati, Tamil, Telugu, Kannada, Malayalam |
| Marking System | +5 for each correct answer; -1 for each incorrect answer |
Books Recommended for CUET Accountancy 2025
Following the recommended books for CUET Accountancy helps in comprehensive preparation, ensuring that students will cover the syllabus thoroughly and grasp concepts. Mentioned below are some of the CUET Books 2025 that students can use as a guide when preparing for the CUET Accountancy:
| Name of the Book | Name of the Author/ Publisher |
|---|---|
| Double Entry Bookkeeping | S Grewal |
| Accounting Made Easy | Rajesh Agarwal, R Srinivasan |
| Chand Rapid Revision in Accountancy 12th Edition | S. Chanda (G/L) & Company |
Final Remarks
The CUET Accountancy syllabus is extensive, and it requires a thorough understanding. It covers topics like Accounting for Partnership, Financial Statement Analysis, Company Accounts, etc. Hence, students should adopt a good preparation strategy by understanding the exam format, studying relevant materials, and practising with mock tests.
