According to the NTA, the CUET 2025 Accountancy Syllabus consists of the complete NCERT Class 12 syllabus. The CUET Accountancy Syllabus 2025 is majorly divided into 3 sections each carrying a different weightage i.e Accounting for Not-for-Profit Organizations and Partnership Firms carries 40%, Financial Statement Analysis and Company Accounts weighs 30%, and Computerized Accounting System is of 25%.
The CUET Accountancy 2025 exam will be in CBT mode, containing 50 multiple-choice questions (MCQs), which are mandatory to attempt in 60 minutes. The marking scheme gives +5 marks for every correct response, deducts 1 mark for incorrect responses, and no marks for unanswered questions.
The syllabus consists of a wide variety of topics like basic concepts of accounting, journal entries, ledger posting, final accounts, depreciation, bank reconciliation, partnership accounting, and special transactions like bills of exchange and non-profit organizations.
CUET Accountancy Syllabus 2025 Latest Trends:
- CUET 2024 Question Paper (Available)
- CUET Previous Year Papers Available
- CUET General Test Question Paper (Available)
CUET Accountancy Syllabus 2025
CUET 2025 Accountancy Exam Pattern
| Aspect | Details |
|---|---|
| Mode of Examination | Computer-Based Test (CBT) |
| Type of Questions | Multiple Choice Questions (MCQs) |
| Number of Questions | 50 questions, Compulsory to attempt all |
| Duration | 60 minutes per subject |
| Marking Scheme | Correct Answer: +5 marksIncorrect Answer: -1 mark (negative marking)Unanswered/Marked for Review: No marks |
| Medium of Exam | 13 languages including English, Hindi, Urdu, Assamese, Bengali, Gujarati, Kannada, Malayalam, Marathi, Odia, Punjabi, Tamil, and Telugu |
| Sections Covered | Accounting for Non-Profit Organizations and Partnership FirmsFinancial Statement Analysis and Company AccountsComputerized Accounting System |
Also Check:
CUET Accountancy Previous Year Question Paper
| CUET Previous Year Papers | Download Link |
|---|---|
| CUET 2024 Question Paper | Click here |
| CUET 2023 Question Paper | Click Here |
| CUET 2022 Question Paper | Click Here |
CUET 2025 Accountancy Syllabus Weightage
| Unit Name | Approximate Weightage | Topics Covered |
|---|---|---|
| Accounting for Not-for-Profit Organizations and Partnership Firms | 40% | Not-for-Profit Organizations Partnership Fundamentals Reconstitution of Partnership (Admission, Retirement, Death) Dissolution of Partnership Firms |
| Financial Statement Analysis and Company Accounts | 35% | Accounting for Share and Debenture Capital Financial Statements of Companies Comparative & Common-Size Statements Ratio Analysis |
| Computerized Accounting System | 25% | Basics of Computerized Accounting Installation and Configuration of Accounting Software Data Entry, Validation, and Financial Reporting |
CUET 2025 Accountancy Syllabus: Number of Questions
| Unit | Topic | Approximate Number of Questions |
|---|---|---|
| I | Reconstitution of Partnership | 10-12 |
| II | Analysis of Financial Statements | 7-8 |
| III | Accounting for Share and Debenture Capital | 6-7 |
| IV | Accounting for Not-for-Profit Organizations | 5-6 |
| V | Computerized Accounting System | 4-5 |
Focusing on high-weightage topics like the Reconstitution of Partnerships and Analysis of Financial Statements can enhance your performance in the exam.
CUET 2025 Accountancy Important Questions
Preparation of the CUET 2025 Accountancy paper needs to be strategic, involving high-weightage areas and drilling key questions.
- Practical Application: Approximately 60–70% of the exam focuses on practical application of accounting principles to apply them to answer numerical questions, such as journaling transactions, making financial statements, and depreciation.
- Conceptual Knowledge: The remaining 30–40% is more focused on theoretical knowledge and conceptual understanding of the accounting part, including accounting standards, IFRS, and special transactions treatment.
- Weightage: The final accounts, partnership accounts, and journal entries are a large component of the exam, and the students have to focus heavily on these subjects.
Journal Entries and Ledger
Importance: This is a basic area of accounting and generally accounts for approximately 25–30% of the exam. Students must be able to record financial transactions according to the principles of debit and credit.
Sample Question:
- Journalize the following transactions:
- Purchased goods for cash
- Sold goods on credit
- Paid salaries to employees
Preparation of Final Accounts
Importance: This subject carries great value in the exam, typically between 25–30%, and is important as it combines a lot of fundamental accounting principles. Students need to be capable of preparing the Trading, Profit & Loss Account, and Balance Sheet.
Sample Question: Draw up the final accounts for a manufacturing business from the trial balance provided, including adjustments such as depreciation, bad debts, and outstanding expenses.
Depreciation and Its Accounting
Importance: Depreciation is a central concept in financial accounting, and students are required to calculate and account for depreciation using different methods.
Sample Question:
- Calculate depreciation for a given asset using both the Straight Line Method and the Written Down Value Method.
- Prepare journal entries for the depreciation of assets.
Bank Reconciliation Statement
Importance: This section generally accounts for approximately 10–12% of the exam, assessing students' capacity to balance the cash book and passbook.
Sample Question: Draft a bank reconciliation statement based on the following discrepancies of bank balances, for example, cheques in transit, charges of bank, and mistakes made in the cash book.
Partnership Accounting
Importance: Partnership accounting questions, particularly relating to admission, retirement, and dissolution of partners, frequently come in CUET exams. This topic forms around 15–20% of the exam.
Sample Question: Post the journal transactions associated with admitting a new partner, that is, accounting treatment for goodwill, assets revalued, and allocation of profit.
Bills of Exchange and Special Transactions
Importance: This section deals with the recording and processing of accounting transactions involving bills of exchange, consignment, and joint ventures. It normally constitutes around 10–15% of the exam.
Sample Question: Note the journal entry when issuing the bills of exchange and subsequently when the same was endorsed.
Non-Profit Organizations
Importance: This section, although less common, still accounts for approximately 5–10% of the overall exam weight. Students must show the preparation of income and expenditure accounts for non-profit organizations.
Sample Question: Set up the Income and Expenditure Account and Balance Sheet of a non-profit organization, including specific donations and subscription income.
Share Capital and Debentures
Importance: This section is typically shorter, making up about 5–10% of the exam, but still addresses important concepts of corporate finance.
Sample Question: Account for the issue and allotment of shares, forfeiture, and reissue.
CUET 2025 Accountancy Preparation
A well-structured timetable is essential to cover the syllabus effectively and maximize your score in CUET 2025 Accountancy.
How to Prepare Accountancy for CUET?
According to past exams, subjects such as depreciation (10-15%), journal entries (20-25%), and final accounts preparation (30-35%) are frequently asked and demand a high degree of numerical ability.
- Solve previous years’ papers: This helps you get familiar with the question pattern, the distribution of marks, and the types of questions you can expect.
- Take mock tests: Regular mock tests will help improve your time management skills and boost your confidence. Try to simulate exam conditions as closely as possible.
4-Week CUET 2025 Accountancy Study Plan
| Week | Topics to Cover | Tasks & Strategy |
|---|---|---|
| Week 1 | Accounting for Not-for-Profit Organizations Partnership Firms (Basics, Admission, Retirement) |
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| Week 2 | Dissolution of Partnership Firms Company Accounts (Issue of Shares, Debentures) |
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| Week 3 | Financial Statement Analysis (Comparative & Common-Size Statements, Ratio Analysis) Basics of Computerized Accounting |
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| Week 4 | Full Syllabus Revision & Mock Tests |
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Check: CUET Preparation 2025: Strategies, Monthly Plan
CUET Accountancy Sample Time Table
| Time Slot | Activity |
|---|---|
| 6:00 AM - 7:30 AM | Conceptual Study (Read & Make Notes) |
| 10:00 AM - 11:30 AM | Practice Questions (15-20 MCQs per topic) |
| 3:00 PM - 4:30 PM | Solve Previous Year Questions (PYQs) |
| 7:00 PM - 8:30 PM | Mock Test & Analysis |
- Most Weightage Topics: Reconstitution of Partnership (40%) & Financial Statements (35%).
- Success Rate: Only ~1,135 students scored 200/200 in CUET 2024 Accountancy, indicating high competition.
- Time Required: 120+ hours of study is ideal for strong preparation.
CUET Accountancy Books 2025
The CUET Accountancy Books 2025 are essential study materials for students appearing for the CUET exam, providing complete coverage of concepts from fundamental accounting principles to advanced topics. As per insights into data, 60-80% of the candidates prefer books such as T.S. Grewal, D.K. Goel, and R.S. Agarwal due to their systematic approach, diversity of practice questions, and easy-to-understand explanations, which are needed for thorough mastery of prominent topics such as final accounts, partnership account, and methods of depreciation.
Also Check: CUET Books 2025, Preparation Tips, Syllabus
| Book Title | Author | Key Features | Data Insight | Why it’s Useful for CUET |
|---|---|---|---|---|
| Double Entry Book Keeping | T.S. Grewal | Comprehensive coverage of all major topicsLarge number of practice problemsStudent-friendly explanations | 70-80% of CUET candidates use T.S. Grewal due to its foundational approach and clarity in explaining complex topics. | Essential for mastering basic accounting concepts like journal entries, final accounts, and depreciation methods. |
| Accountancy for Class 12 | D.K. Goel | Systematic topic organizationVarying levels of questionsIllustrative examples and practice exercises | 60% of CUET aspirants prefer this book for its structured approach and variety of practice problems, including model papers. | Helps in mastering final accounts, partnership accounting, and depreciation calculations, which are frequent in CUET. |
| Accountancy for Class 12 | R.S. Agarwal | A wide variety of problemsConcept-driven approachChapter summaries for quick revision | 50-60% of CUET candidates prefer this book for its focus on problem-solving and availability of comprehensive practice exercises. | Great for solving journal entries, final accounts, and partnership problems efficiently. |
| Accountancy for Class 12 | S.K. Mandal | Step-by-step explanationsVisual aids like flowcharts and tablesFocus on practice questions | 40-50% of students prefer it due to its visual aids, helping them understand complex accounting processes. | Ideal for tackling complex problems in partnership accounting, bills of exchange, and final accounts. |
| Simplified Approach to Accountancy | S.K. Aggarwal | Simplified explanationsLarge variety of exercisesObjective and descriptive questions for diverse practice | 30-40% of students choose this book for its easy-to-understand explanations and variety of problems suitable for beginners. | Excellent for numerical practice and clear understanding of journal entries, final accounts, and depreciation. |
| Comprehensive Accountancy | V.K. Sethi | Detailed problem setsDeep theoretical insightsModel papers and sample tests based on the latest CUET format | 45-50% of students find this book comprehensive and useful for a wide range of accounting topics. | Perfect for mastering accounting principles, final accounts, and bank reconciliation, especially with practice tests. |
CUET Accountancy Syllabus 2025
The syllabus encompasses special topics such as the accounting for special transactions, bank reconciliation statements, and financials of non-profit organizations. A majority of the exam (approximately 60–70%) is devoted to practical questions, which will check students' capacity to apply accounting concepts to answer problems and construct financial statements. The rest of the questions will probably assess a student's conceptual knowledge of accounting standards and theory.
What is the syllabus of CUET Accountancy?
| Topic | Sub-Topics |
|---|---|
| 1. Introduction to Accounting |
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| 2. Theory Base of Accounting |
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| 3. Recording of Transactions |
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| 4. Preparation of Financial Statements |
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| 5. Depreciation |
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| 6. Bank Reconciliation Statement |
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| 7. Trial Balance and Errors | Preparation and Impact of Errors: Identifying and adjusting errors, rectification, suspense account |
| 8. Accounting for Special Transactions |
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| 9. Financial Statements of Non-Profit Organizations | Preparation of accounts: Income and Expenditure Account, Receipts and Payments Account, Balance Sheet, donations, subscription, specific funds |
| 10. Accounting for Share Capital and Debentures |
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*The article might have information for the previous academic years, which will be updated soon subject to the notification issued by the University/College.
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