The National Testing Agency has released the CUET Accountancy Syllabus along with other domain subjects on the official website at cuet.nta.nic.in. Among the three sections of the CUET UG Exam, Accountancy comes under Section 2, and the subject code is 301.

Accountancy is one of the major and popular subjects for the commerce streams. To excel in the CUET Accounts Paper, you are required to master all the topics and subtopics included under the CUET 2026 Accountancy Syllabus. Stay till the end of this blog to access the CUET 2026 Accountancy Syllabus PDF, Important topics with weightage, and best books for preparation.

CUET Accountancy Syllabus 2026

The CUET Accounts Syllabus is intended to assess students’ comprehension of key accounting principles through the Class 12 NCERT curriculum. The NTA has amended the CUET Accountancy Syllabus for the current academic year 2026 to better correspond with the Class 12 Accountancy curriculum, as well as introducing particular adjustments to some chapters. The CUET 2026 Accountancy syllabus includes major topics such as Accounting for Non-Profit Organisations, Partnerships, Company Accounts, and Financial Statement Analysis. Candidates preparing for the CUET must review the  crucial areas of the Accounts CUET Syllabus before developing a preparation strategy:

Unit-wise Breakdown of CUET Accounts Syllabus

The CUET Accountancy syllabus is divided into five units. All 50 multiple-choice questions are strictly based on the official syllabus. Check the unit-wise breakdown of the CUET Accountancy Syllabus below

Unit I: Accounting for Partnership

• Nature of Partnership Firm: Partnership deed (meaning, importance).
• Accounts of Partnership: Fixed v/s Fluctuating capital, Division of profit among partners, Profit and Loss Appropriation account, guarantee of profit to a partner, and past adjustments.

Unit II: Reconstitution of a Partnership firm

• Changes in profit-sharing ratio among the existing partners – Sacrificing ratio and Gaining ratio.
• Accounting for Revaluation of Assets, reassessment of Liabilities and Distribution of reserves and accumulated profits.
• Goodwill: Nature, Factors affecting and Methods of valuation: Average profit, Super profit 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 reassessment of liabilities, Reserves adjustment/distribution of (accumulated profits), and adjustment of capitals.
• Retirement/Death of a Partner: Change in profit sharing ratio, Accounting treatment of goodwill, Revaluation of assets and reassessment of liabilities, Adjustment of Accumulated profits (Reserves), Preparation of deceased partner’s capital account and his executor’s account, Preparation of Loan Account.

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 Share and Debenture Capital

• Features and types of companies.
• 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 and premium; Calls in advance, Calls in arrears, Issue of shares for consideration other than cash.
• Accounting treatment of Forfeiture of Shares and Re-issue of forfeited shares.
• Presentation of share capital and Debentures in the company’s balance sheet.
• Issue of Debenture – At par, premium, and discount; Issue of debentures for consideration other than cash. Issue of debentures with terms of redemption, Debenture as collateral security- concept, Interest on debentures, writing off discount/Loss on issues of debenture.

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 and subheadings.
• Financial Analysis: Meaning, Significance, Purpose and 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, amortization, dividends and tax, purchase and profit or loss on sale of noncurrent assets (as per revised standard issued by ICAI).

Optional to Unit V

Unit V: Computerised Accounting System

• Overview of 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 information system (AIS).
• Accounting Applications of Electronic Spreadsheet.
• Features offered by the Electronic Spreadsheet. Applications of Electronic Spreadsheet in generating accounting information, preparing reports using pivot Table, common errors in spreadsheet, depreciation schedule, loan repayment schedule and payroll accounting.
• Graphs and Charts in an electronic spreadsheet for Business Data.

CUET Accountancy Exam Pattern

The NTA has prescribed the CUET Exam pattern 2026 for domain-specific courses that also align with the accountancy paper as well. Practicing with CUET PYQs and CUET Mock Test helps candidates become acquainted with the CUET Accountancy exam pattern and format. Refer to the table below for the CUET Accountancy Exam Pattern.

CUET 2026 Accountancy Syllabus PDF Download

It is highly advised to download the CUET 2026 Accountancy syllabus PDF and print it out on A4 paper. This hard copy of the syllabus allows you to track your preparation and avoid missing any portion. Click the link below to download the CUET Accountancy Syllabus PDF in a hassle-free way.

Download CUET 2026 Accountancy Syllabus

CUET Accountancy Important Topics with Weightage

After understanding the CUET UG Accountancy Syllabus in detail, lets undersatd the topic-wise weightage based on the previous year’s question paper. These insights help aspirants to identify which chapter or unit requires more attention and which less.

Best Books for CUET Accountancy Preparation

To cover the units mentioned in the CUET Accountancy Syllabus, you should have the right books for self-preparation, for noting points and concepts. Here are some of the best books for the CUET Accountancy Exam

• S Grewal Double Entry Book Keeping
• Accounting Made Easy by Rajesh Agrawal. R Srinivasan
• Chand Rapid Revision in Accountancy 12th Edition