CUET Accountancy Syllabus 2026 PDF, Unit wise Topics

CUET Accountancy Syllabus 2026 is designed by the National Testing Agency (NTA) to assess students' understanding of core concepts from Class 11 and 12 NCERT Accountancy. It plays an important role for students aspiring to pursue undergraduate commerce courses such as B.Com or B.Com (Hons.) at top universities like Delhi University, BHU, AMU, and others. The syllabus is divided into five key units, covering topics such as partnership accounts, company accounts, and financial analysis. A clear understanding of the CUET Accountancy syllabus with cuet exam pattern will help students prepare effectively and score high in the domain-specific section of the CUET exam.

CUET Accountancy Exam 2026 Overview

Here are the key highlights of the CUET Accountancy Exam 2026 that every commerce student must know. This will help you understand the exam structure and plan your preparation effectively.

Also Check : CUET Syllabus

CUET Accountancy Exam Pattern 2026

Understanding the CUET Accountancy exam pattern is the first step to effective preparation. It gives clarity on the number of questions, marking scheme, and time duration.

Units-wise CUET Accountancy Syllabus 2026

The CUET Accountancy syllabus 2026 is based on Class 12 NCERT curriculum and is structured into five main units. Here is a complete section-wise breakdown:

Unit I: Accounting for Partnership

• Nature of Partnership Firm, Partnership Deed

• Final Accounts of Partnership (Fixed vs. Fluctuating Capital)

• Profit and Loss Appropriation Account

Unit II: Reconstitution of Partnership

• Change in Profit Sharing Ratio, Gaining & Sacrificing Ratio

• Revaluation of Assets and Liabilities

• Goodwill (Valuation Methods: Average, Super Profit, Capitalisation)

• Admission/Retirement/Death of a Partner

Unit III: Dissolution of Partnership Firm

• Meaning & Settlement of Accounts

• Realisation Account (Excluding piecemeal distribution and insolvency)

Unit IV: Company Accounts – Accounting for Share and Debenture

• Share Capital: Types, Issue, Forfeiture, and Reissue

• Issue of Debentures: Par, Premium, Discount, Non-Cash Consideration

• Presentation in Company’s Balance Sheet

Unit V: Analysis of Financial Statements

• Financial Statements in Prescribed Form

• Financial Analysis (Tools: Comparative, Common Size)

• Ratios (Liquidity, Solvency, Activity, Profitability)

• Cash Flow Statement (As per revised ICAI norms)

Optional: Computerized Accounting System

• Overview, Features, Advantages, Limitations

• Accounting Applications of Electronic Spreadsheet

Important Chapters  and Weightage for CUET Accountancy Syllabus 

Based on previous year trends, here’s the expected question weightage:

CUET Accountancy Syllabus PDF

Students preparing for the CUET 2026 exam can easily download the CUET Accountancy Syllabus 2026 in PDF format from the link provided below. The PDF includes all important topics, a unit-wise breakdown, and the latest exam pattern based on the Class 12 NCERT curriculum. It will help students plan their preparation effectively and focus on the key areas required for success in the exam.

CUET Accounts Syllabus Preparation Tips 2026

Here are some effective CUET Accounts Syllabus Preparation Tips 2026 to help you score well in the exam:

1. Begin by thoroughly reviewing the CUET Accountancy syllabus and exam structure to know what topics to cover and how the questions are framed.

2. Divide the syllabus unit-wise and allocate specific time for each topic. Prioritize high-weightage chapters like Reconstitution of Partnership and Financial Statements.

3. Refer to NCERT and Standard Books: Use Class 12 NCERT Accountancy textbooks along with reference books like TS Grewal and Rachna Sagar for conceptual clarity.

4. Prepare short notes, formulas, and formats for quick revision. Revise frequently to retain key concepts.

5. Practice previous year question papers and full-length mock tests to improve accuracy and time management.

6. : Identify your weak topics through mock test analysis and spend more time strengthening those areas.

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