CUET Accountancy Syllabus 2026 (Available), Check Best Books, & Preparation Strategy Here

Candidates seeking admission to B.Com or B.Com (Hons.) courses must be well-versed in the CUET Accountancy Syllabus 2026 and its exam pattern. The CUET 2026 Accountancy Syllabus covers accounting for non-profit organisations and partnership enterprises, financial statement analysis and company accounts, and an automated accounting system. Accountancy is one of the most important disciplines for commerce students Understanding a clear picture of the CUET Accounts Syllabus helps students make their preparation focused and strategic.  We have done the hardest work for you, as we have broken down the entire CUET UG syllabus for accountancy in the easiest manner possible.  We hope this breakdown of the exam syllabus is simple and user-friendly for your success.

CUET Accountancy Syllabus 2026

The National Testing Agency (NTA) administers the Common University Entrance Test (CUET), one of the curriculum entry exams that allows students to enrol in over 200 central, state, and private institutions. The CUET UG 2026 exam will be held tentatively around May-June 2026. The CUET accounting syllabus is comparable to the Class 12th board syllabus. At CUET, the Accountancy syllabus is divided into three basic sections, each of which is further divided into sub-topics as follows 
1. Accounting for Nonprofit Organisations and Partnership Firms. 
2. Financial Statement Analysis and Company Accounting 
3. Automated Accounting System

Take a look at the CUET Accounts exam pattern discussed below

CUET Commerce Syllabus 2026

In this post, we’ll take a closer look at the CUET 2026 Accountancy syllabus and share some helpful tips and strategies to guide you in preparing for the exam with confidence.

CUET Accounts Syllabus in Detail

The NTA designs the CUET UG Accountancy syllabus to build a strong foundation in financial management. The CUET Accounts 2026 syllabus is split into 11 units, each with important sub-sections. Part 1 (including 1A and 1B) has seven topics, while Part 2 includes four. With practical examples and real-world applications, this course helps you master the basics of accounting and equips you with essential skills for both exams and future career opportunities in finance.

Part 1 A: Accounting for Non-Profit Organisations and Partnership Firms

Unit I: Accounting Not-for-Profit Organisation

• Not-for-profit organisation: 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 the 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 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 Adjustment of capital.
• 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)

Part 1 B: 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 the 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, Earnings 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).

Part 2: Computerised Accounting System

Unit I: Overview of Computerised Accounting System

• Concept and Types of Computerised Accounting System (CAS).
• Features of a Computerised Accounting System.
• Structure of a Computerised Accounting System.

Unit II: Using a Computerised Accounting System

• Steps in the installation of CAS, Preparation of the 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 Spreadsheets

• Concept of an Electronic Spreadsheet (ES).
• Features offered by an Electronic Spreadsheet.
• Applications of Electronic Spreadsheet in generating accounting information, preparing depreciation schedules, loan repayment schedules, payroll accounting, and other such company functions

CUET Accountancy Reference Books

For CUET UG Accountancy exam preparation, it’s essential to focus on books that cover both theoretical and practical aspects of the subject. Here are some recommended books that can help you prepare effectively for the exam:

Best Preparation Strategy for CUET UG Accountancy Exam

All the students willing to take the upcoming CUET Accountancy exam must be looking for a simple yet effective preparation plan that can lead them to getting into their dream college/university. No worries, we've got you covered. Below, we have provided the detailed CUET Preparation tips for Accountancy that are usually followed by most of the toppers.

1. Understand the Syllabus

Make sure you know exactly what topics you need to cover. This will save you time and help you avoid missing anything important. Key Topics:

• Part A: Accounting for Not-for-Profit Organisations, Partnership Accounts
• Part B: Business Studies
• Part C: Economics

2. Create a Study Schedule

Break It Down: Divide the syllabus into manageable sections and allocate time for each section.

• Morning: Study one section (e.g., Partnership Accounts).
• Afternoon: Review what you learned and practice questions.
• Evening: Revise or tackle a different section (e.g., Accounting for Not-for-Profit Organizations).

3. Focus on Key Areas:

Focus on understanding the concepts first, then move to solving problems. Always try to solve problems with step-by-step solutions to build your confidence. Here are the crucial topics to prioritise:

• Accountancy Basics: Double-entry system, journal entries, ledger accounts, trial balance.
• Partnership Accounts: Profit-sharing ratio, capital accounts, goodwill, admission/retirement of a partner.
• Not-for-Profit Accounts: Receipts and payments account, income and expenditure account, balance sheet.

4. Practice, Practice, Practice!

• Previous Year Papers: Solve CUET UG Previous Year Question papers for Accountancy from past years. This will help you understand the exam pattern.
• Sample Papers: Try out sample papers to test your knowledge and speed.
• Mock Tests: Do timed mock tests to get a feel of the real exam

5. Clear Your Doubts Regularly

• Ask Questions: Whenever you get stuck, ask teachers, friends, or use online forums for solutions. Don’t let doubts pile up.
• Use Online Resources: YouTube tutorials, educational apps, and forums are great for clearing concepts quickly

6. Stay Positive and Motivated

• Stay Consistent: Consistency is the key to success.
• Don’t Rush: Take your time to understand the concepts instead of rushing through them.
• Stay Positive: Stay confident and believe in your preparation.

Start preparing for CUET 2026 the right way.

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