CUET Accounts Syllabus 2026 PDF Download

Overview: Accountancy is considered a tough branch, so is the CUET exam. If you plan to pursue B.Com or B.Com (hons) from DU, BHU, AMU, etc., knowing the CUET accounts syllabus will help you prepare the study plan accordingly and score 250/250 on the exam. Keep reading to learn in detail.  

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

• The question paper is for 250 marks, with 50 questions to be attempted out of 50. 
• The test duration will be 60 minutes. 
• The CUET accounts syllabus has 5 units as mentioned in the article in detail.

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CUET Accounts Syllabus 2026 Overview

The course outline for CUET exam for Accountancy covers 5 units with optional unit to 5th unit as per the revised syllabus.  

• Earlier, there were 11 units in the syllabus for CUET accounts, but for 2026, only 5 units are to be prepared.
• You are expected to familiarise yourself with the curriculum's contents to qualify for the CUET Accountancy entrance exam.
• Exam preparation must always start with gathering the examination's curriculum.
• By reviewing the Accountancy test's topics, you may have an exceedingly thorough idea of what is required for exam preparation.
• The Accountancy CUET syllabus is one of the most significant factors to consider when designing a study schedule for the exam.

Download the CUET Accounts Syllabus 2026 PDF Here

CUET syllabus for accountancy will be an important factor if you aim to crack the exam with excellent numbers. Here's the syllabus PDF for you: 

Download CUET Accounts Syllabus PDF

CUET Accountancy Exam 2026 Highlights

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

• Over 280 universities, including central, state, and private universities, have committed to participating in the exam.
• The examination will be administered in 13 distinct languages.
• Applicants seeking a bachelor's degree, such as B.Com or B.Com (Hons.), at top-ranked universities must take the accountancy exam.
• The CUET accountancy question paper will contain 50 compulsory questions.
• The CUET Accounts syllabus becomes an important part of the domain-specific when you have a commerce background.

CUET Accounts Syllabus 2026 from Class 12 (Book Keeping-301)

• You must thoroughly review the CUET Syllabus 2026 for the subject to prepare well for the test.

Unit I: Accounting for Partnerships

• 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: Reestablishment of Partnership

Preparing an efficient CUET study plan 2026 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 Ill: 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 lV: Company Accounts

• 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 V: 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.
• 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 2026 (Optional to Unit V)

This part for CUET preparation for the 2026 Accountancy exam will cover these topics:

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 Electronic Spreadsheet.
• Applications of Electronic Spreadsheet in generating accounting information, preparing depreciation schedule, loan repayment schedule, and payroll accounting.
• Graphs and Charts in electronic spreadsheet

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CUET Accountancy Exam Pattern 2026

Refer to the table below to know the CUET Accountancy exam format: 

Aspects	Details
Medium	13 languages - English, Hindi, Urdu, Assamese, Bengali, Odia, Punjabi, Gujarati, Marathi, Tamil, Telugu, Kannada, Malayalam
Number of questions	50 questions (All compulsory)
Type of questions	MCQs
Total Marks	250
Time duration	60 minutes or 1 hour
Syllabus units	5
CUET Marking Scheme	+5 for each correct answer, -1 for each incorrect answer

Best Books for CUET Accounts Syllabus Preparation 2026

The best CUET preparation books for Accountancy are: 

Best book for CUET preparation 2026	Author
Class 12 Textbook for Commerce	NCERT
Books for Accountancy	TS Grewal
Exemplar for Accountancy	NCERT
Together With Accountancy	Rachna Sagar
Oswal NTA CUET Sample Papers	Oswal

CUET Accounts Syllabus Preparation Tips 2026

1. Understand CUET Exam Pattern & Syllabus 2026

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 organise 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 high-weightage topics from the syllabus for CUET accounts based on your analysis of the CUET accountancy previous year's question paper.

2. Practice Mocks and Analyse Question Papers of Previous Years 

Examine CUET accountancy question paper from past years and test your knowledge with simulated tests. Knowing the CUET accounts syllabus will help you identify the most important topics.

• You must review the previous year's question papers to thoroughly grasp the various questions that may be asked on the next examination.
• By analysing past questions, you may determine which topics are prioritised and which may help you get a higher exam score. This will allow you to decide which subjects are prioritised.
• You should attempt CUET previous year question papers after you have studied the entire CUET accounts syllabus.
• You must include practice tests in your studies to prepare adequately for the exam.
• 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

• Over 280 universities are participating in CUET exam. 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.

CUET Accounts Syllabus Revision Tips

You can score 250/250 on the CUET accountancy question paper with the right CUET accountancy preparation strategy and consistency. 

• Identify all the places where you need to 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 exam 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.

Key Takeaways

You shouldn't feel overwhelmed by the vast CUET Accounts Syllabus that needs to be read when preparing.

• Starting early in the month, during the 12th-grade board exams, will be beneficial for clearing concepts and 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 Supergrads CUET Online Coaching 2026 for timely and topic-wise revision. It will help you stay consistent and confident.