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CUET Commerce 2026 Syllabus Explained By Love Kaushik Sir

CUET UG 2026 syllabus features major changes, especially in Economics, now requiring Microeconomics, Macroeconomics, and Indian Economic Development. Business Studies is updated with Class 12 NCERT, reintroducing Financial Markets and deleting Entrepreneurship. Accountancy retains internal choice between Financial Statement Analysis and Computerised Accounting. The General Test covers GK, Mental Ability, Numerical Ability, and Reasoning.
authorImageNeha Tanna17 Jan, 2026
CUET Commerce 2026 Syllabus

The National Testing Agency (NTA) has officially released the CUET UG 2026 syllabus, bringing several important and impactful changes, especially for Commerce students. While the revised Accountancy syllabus includes some positive corrections that align better with student learning, major revisions have been introduced in Business Studies and Economics.

These changes significantly alter topic weightage and preparation strategy, making early syllabus awareness essential. Students must carefully review the updated syllabus to avoid studying removed topics and to focus on newly added areas. The complete and official CUET UG 2026 syllabus is available on the dedicated NTA CUET UG 2026 website for reference and download.

CUET 2026 Syllabus

The CUET 2026 syllabus has been revised by NTA with important changes across subjects, impacting preparation strategies for students. Below, we have provided a detailed analysis of the updated CUET 2026 syllabus, including subject-wise changes, topic additions and removals, and preparation insights to help aspirants plan their studies effectively and stay aligned with the latest exam pattern.

Economics (Code: 309)

The CUET 2026 Economics syllabus now mandates three distinct parts: Microeconomics, Macroeconomics, and Indian Economic Development. This significantly increases the workload for students.

Pedagogical Concern and Proposed Solution

The inclusion of all three parts presents a challenge due to varied curricula across different boards. A more equitable approach, similar to Accountancy, would be to offer a choice.

  • Current Accountancy Model: Students choose between Financial Statement Analysis or Computerised Accounting.

  • Proposed Economics Model: Students should be given a choice between Microeconomics and Indian Economic Development.

This would better accommodate diverse student backgrounds.

Syllabus Breakdown and Key Changes

1. Microeconomics

The NTA organizes units thematically.

  • Missing Topic Warning: The Production Possibility Curve (PPC) is not explicitly mentioned but is strongly advised to study.

  • Consumer Equilibrium: Includes Utility Approach (one and two commodities) and Indifference Curve approach ("optimal choice").

  • Elasticity of Demand: Geometric Method is omitted. Focus on Percentage and Total Expenditure Methods.

  • Unit 2: Production and Cost

  • New Topic for CBSE Students: Includes short-run (Law of Variable Proportions) and long-run (Returns to Scale) production functions. Many CBSE students need to prepare Returns to Scale.

  • Missing Topic Warning: Explicit and Implicit Costs are not mentioned; cover them for complete preparation.

  • Unit 3: The Theory of the Firm and Perfect Competition

  • Ambiguity in Producer's Equilibrium: Prepare for both MR-MC and TR-TC approaches.

  • Ambiguity in Elasticity of Supply: Geometric Method is not mentioned; it's recommended to study it due to lack of clarity.

  • Unit 4: Market Equilibrium and Simple Applications

  • Covers Market Equilibrium, Excess Demand, Excess Supply, Price Ceiling, and Price Flooring.

  • Topic Removed: The FAD (Food Availability Decline) Theory has been removed.

2. Macroeconomics

Significant, helpful changes have streamlined this section.

  • National Income and Related Aggregates:

  • Includes three calculation methods, circular flow, GDP and Welfare, Nominal vs. Real GDP.

  • Emphasis: Basic Prices require special attention.

  • Major Deletion: Complex concepts like Personal Income, Personal Disposable Income, Private Income, and National Disposable Income have been removed.

  • Money and Banking:

  • Covers Money Supply (M1, M2, M3, M4 advisable), Credit Creation, Central Bank functions, and Monetary Policy tools.

  • Topic Omitted: Functions of Commercial Banks are not listed.

  • Determination of Income and Employment:

  • Includes the AD-AS framework (two-sector model), multiplier mechanism, and problems of excess/deficient demand.

  • Government Budget and the Economy:

  • Covers meaning, objectives, components, and measures of government deficit.

  • Major Deletion: Outdated classifications of Plan and Non-Plan Expenditure and Development and Non-Development Expenditure have been removed.

  • Balance of Payments:

  • Includes BOP account (Current and Capital), Foreign Exchange Rate determination (Fixed, Flexible, Managed Floating), and their merits/demerits.

3. Indian Economic Development (IED)

  • No Major Changes: Standard Class 12 curriculum topics.

  • Important Exclusions: Chapters on Poverty and Infrastructure are not part of the CUET syllabus.

Business Studies (Code: 305)

The syllabus is now well-aligned with the updated Class 12 NCERT curriculum.

Part A: Principles and Functions of Management

  • All 8 chapters are included.

  • Directing: Emphasis on Principles of Directing. CBSE students should focus on this.

  • Controlling: State Board students should not prepare traditional controlling techniques (e.g., Break-Even Analysis).

Part B: Business Finance and Marketing

  • Business Finance:

  • Covers Financial Decisions (Investing, Financing, Dividend), Capital Structure, Financial Planning, Trading on Equity, and Fixed & Working Capital.

  • Major Addition: This chapter, previously deleted, has been brought back. Covers SEBI, stock exchange functions, trading procedures, and primary/secondary markets.

  • Marketing:

  • Covers all four Ps (Product, Price, Place, Promotion).

  • Emphasis: Thoroughly study components and role of Physical Distribution (Place Mix).

  • Consumer Protection: Full chapter included.

  • Major Deletion: The Entrepreneurship Development chapter has been deleted.

Accountancy (Book Keeping - Code: 301)

The Accountancy syllabus remains largely unchanged, providing stability. It includes full Partnership Accounts (Reconstitution and Dissolution) and Company Accounts.

Key Structural Feature: Internal Choice

Students have a choice in the third part of the curriculum, needing to prepare only one of the following:

  1. Analysis of Financial Statements: Covers Ratio Analysis and Cash Flow Statement.
    OR

  2. Computerised Accounting System: Covers concepts and applications of accounting software.

General Test (GT)

The General Test syllabus includes:

  • General Knowledge and Current Affairs: Covers approximately one year of current events.

  • General Mental Ability & Numerical Ability: Topics up to Grade 8 level.

  • Quantitative Reasoning: Simple applications of basic mathematical concepts (Arithmetic, Algebra, Geometry, Mensuration, Statistics) up to Grade 10.

  • Logical and Analytical Reasoning.

Important Guidance for Delhi University (DU) B.Com (Hons) Aspirants

Delhi University B.Com (Hons) is one of the most sought-after undergraduate commerce programs in India. Aspirants should be aware of the following guidelines:

  • Appearing for the General Test (GT) is not mandatory for DU B.Com (Hons).

  • Mathematics is not compulsory for non-maths backgrounds.

  • A possible subject combination:

  1. English (Language)

  2. Accountancy OR Mathematics

  3. Any two other domain subjects (e.g., Economics, Business Studies).

CUET 2026 Syllabus FAQs

What are the major changes in the CUET 2026 Economics syllabus?

The Economics syllabus now mandates the study of Microeconomics, Macroeconomics, and Indian Economic Development, significantly increasing the content students must cover.

Is there any internal choice in the Economics paper, similar to Accountancy?

Currently, there is no internal choice in Economics. However, a proposed solution suggests offering a choice between Microeconomics and Indian Economic Development, mirroring the Accountancy model.

What significant additions and deletions have been made in the Business Studies syllabus?

The Financial Markets chapter, previously deleted, has been reintroduced. The Entrepreneurship Development chapter, present last year, has been deleted from the syllabus.

What is the key structural feature of the Accountancy syllabus?

The Accountancy syllabus offers an internal choice: students can choose to prepare either "Analysis of Financial Statements" or "Computerised Accounting System," based on their Class 12 curriculum.
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