CUET Accountancy Important Topics 2026, Chapter-Wise Weightage, Exam Pattern
CUET Accountancy Important Topics 2026 include key areas like share and debenture capital, partnership reconstitution, and financial statement analysis based on the Class 12 syllabus. Focusing on high-weightage topics such as Reconstitution of Partnership (10–12 questions) and Financial Statement Analysis (7–8 questions) can significantly improve scores.
Swati Kumar16 Oct, 2025
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CUET Accountancy Important Topics 2026 cover areas such as share and debenture capital, computerized accounting systems, cash flow, goodwill from current accounts, and ratios. The questions are generally conceptual and problem-solving based on class 12th syllabus.
CUET Accountancy syllabus is designed to evaluate candidates’ core accounting knowledge related to partnership firms, financial statement analysis, and company accounts. Understanding the CUET Accountancy Important Topics 2026 helps aspirants prioritize their study efforts, focus on high-weightage areas, and manage their time efficiently during preparation.
CUET Accountancy Important Topics 2026
Knowing the weightage of each topic in the CUET Accountancy exam will help candidates prioritize their study plan effectively. Focusing on these units will help you cover the majority of exam questions and improve your chances of scoring well.
The important chapters for the CUET exam 2026 are primarily grouped into three broad units:
- Accounting for Not-for-Profit Organizations & Partnership Firms
- Company Accounts and Financial Statement Analysis
- Computerized Accounting System (optional)
CUET Accountancy Important Topics 2026 for Accounting for Not-for-Profit Organizations & Partnership Firms
The important topics for CUET Accountancy 2026 under the unit "Accounting for Not-for-Profit Organizations & Partnership Firms" focus on the fundamental concepts of accounting related to both types of organizations. This includes understanding the nature and examples of not-for-profit organizations, preparation of receipts and payments accounts, income and expenditure accounts, and balance sheets.
Here are some key topics for this unit:
| CUET Accountancy Important Topics 2026 for Accounting for Not-for-Profit Organizations & Partnership Firms | |
| Units | CUET Accountancy Important Topics 2026 |
| Accounting Not-for-Profit Organisation | Not-for-profit organization, Receipts and Payments, Income and Expenditure Account, and Balance Sheet Preparation |
| Accounting for Partnership | Nature of Partnership Firm, Final Accounts of Partnership |
| Reconstitution of Partnership | Changes in profit sharing ratio among the existing partners – Sacrificing ratio and Gaining ratio, Goodwill, Admission of a partner, retirement/death of a partner |
| Dissolution of a Partnership Firm | Meaning, Settlement of accounts |
CUET Accountancy Important Topics 2026 for Company Accounts and Financial Statement Analysis
The unit focuses on accounting for shares and debentures, preparation, and presentation of financial statements as per prescribed formats. The financial statement analysis section covers tools like comparative statements, common-size statements, and ratio analysis.
Listed below are CUET Accountancy Important Topics 2026 for Company Accounts and Financial Statement Analysis:
| CUET Accountancy Important Topics 2026 for Company Accounts and Financial Statement Analysis | |
| Units | CUET Accountancy Important Topics 2026 |
| Accounting for Share and Debenture Capital | Share capital, Accounting for share capital, forfeiture of shares, Presentation of shares and debentures capital, Issue and redemption of debentures, Out of proceeds of fresh issue, accumulated profits, and sinking fund |
| Analysis of Financial Statements | Financial Analysis, Financial Statements of a Company, Tools for Financial Analysis, Accounting Ratios |
| Statement of Changes in Financial Position | Cash Flow Statement |
CUET Accountancy Important Topics 2026 for Computerized Accounting System
Topics such as the types and structure of computerized accounting systems, data entry, and validation processes are part of the Computerized Accounting System. Additionally, the syllabus explores the use of Database Management Systems (DBMS) for accounting purposes, including creating tables, queries, and reports.
Given below are the CUET Accountancy Important Topics 2026 for the Computerized Accounting System for candidates’ reference:
| CUET Accountancy Important Topics 2026 for Computerized Accounting System | |
| Units | CUET Accountancy Key Points |
| Overview of Computerized Accounting System | Concept, features, structure |
| Computerized 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 |
| Accounting Using Database Management System (DBMS) | Concepts of DBMS, Creating data tables for accounting, etc. |
| Accounting Applications of Electronic Spreadsheets | Concepts, features, applications |
CUET Accounts Exam Pattern 2026
The CUET Accountancy exam pattern for 2026 consists of 50 compulsory multiple-choice questions to be completed in 60 minutes. Each question carries 5 marks, with a penalty of 1 mark for incorrect answers.
Given below are the key aspects related to the CUET Accounts Exam Pattern 2026:
| CUET Accounts Exam Pattern 2026 | |
| Particulars | Details |
| Number of questions | 50 |
| Number of questions to be attempted | 50 |
| Type of question | Multiple Choice Question (MCQ) |
| CUET Accounts exam duration | 60 minutes |
| CUET marking scheme | +5 for each correct answer |
| CUET Negative Marking | -1 for each incorrect answer |
CUET Syllabus 2026 for Commerce Students
CUET Accountancy 2026 Chapter Wise Weightage (Expected)
The chapter-wise weightage for CUET Accountancy 2026 gives candidates a clear understanding of which topics carry the most importance in the exam. This breakdown helps candidates prioritize their preparation by focusing more on high-weightage chapters that are frequently asked in the exam.
The following table gives insights into the expected questions asked from important topics in the CUET 2026 exam:
| CUET Accountancy 2026 Chapter Wise Weightage (Expected) | |
| CUET Accountancy Important Topics 2026 | Number of Expected Questions |
| Reconstitution of Partnership | 10-12 |
| Analysis of financial statements | 7-8 |
| Computerized Accounting System | 3-4 |
| Accounting-Not for Profit | 5-6 |
| Accounting for Share and Debenture Capital | 6-7 |
CUET Accountancy Preparation Tips 2026
The CUET Accountancy exam for 2026 is designed to evaluate students' understanding of core accounting principles using the Class 12 NCERT curriculum. Some of the CUET Accountancy preparation tips 2026 are as follows:
- Understand the CUET syllabus thoroughly and focus on high-weightage topics like reconstitution of partnership, financial statement analysis, and company accounts.
- Strengthen your conceptual foundation by studying NCERT textbooks and solving example problems.
- Practice consistently with previous year question papers and mock tests to improve speed and accuracy.
- Use mind maps and flowcharts to memorize complex accounting processes easily.
- Revise consistently using short notes and summaries, focusing on high-weightage chapters.
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CUET Accountancy Important Topics 2026 FAQs
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Are the CUET Accountancy topics based on the NCERT Class 12 curriculum?
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