CUET Accountancy Syllabus 2025, Check Unit Wise Syllabus PDF with Suggested Books (2024)

All the students who are planning to appear in the Common University Entrance Test (CUET 2025), and have decided on Accountancy as a domain subject, can check the latest CUET Accountancy Syllabus 2025. The National Testing Agency [NTA] has uploaded the complete updated syllabus for the upcoming Common University Entrance Test for Undergraduates (CUET UG) 2025. The syllabus has been made available in the form of an online PDF at the official website of the NTA i.e., https://exams.nta.ac.in/CUET-UG/. As the syllabus has been released all the commerce students who are willing to appear for the CUET UG exam 2024 are advised to check and download their CUET Accountancy syllabus 2025 and start with their preparations.

CUET Accountancy Syllabus 2025

The CUET UG Accountancy syllabus covers basic concepts of accounting for undergraduate students. It includes topics like the principles of accounting, which explain how to record financial transactions. Students learn about financial statements, including balance sheets and profit and loss accounts, which show the financial health of a business.

The CUET Accounts Syllabus for 2025 is structured into 11 main modules. Each module consists of multiple sub-sections, all of which cover important concepts and topics relevant to the exam. These sub-sections provide detailed coverage of various accounting principles, practices, and theories. It is crucial to study each module thoroughly, as the content is designed to ensure a comprehensive understanding of accounting principles and their application.

CUET Accountancy Syllabus – Topics

The CUET Syllabus also covers the preparation of cash flow statements and how to handle accounts receivable and payable. Basic bookkeeping, which involves keeping track of all financial records, is another key area. Overall, the syllabus is designed to help students understand how to manage and report financial information effectively.

1. Accounting Not-for-Profit Organisation.
2. Accounting for Partnership.
3. Reconstitution of Partnership.
4. Dissolution of Partnership Firm.
5. Accounting for Share and Debenture Capital.
6. Analysis of Financial Statements.
7. Statement of Changes in Financial Position.
8. Overview of Computerised Accounting System.
9. Using Computerised Accounting System.
10. Accounting Using Database Management System (DBMS).
11. Accounting Applications of Electronic Spreadsheets

CUET Accountancy Unit Wise Syllabus

The CUET (Common University Entrance Test) Accountancy syllabus is divided into different units, each focusing on a specific area of accountancy. The units include topics like the basics of accounting, financial statements, accounting for partnership firms, and company accounts.

Students will also study accounting for non-profit organizations, cash flow statements, and analysis of financial statements. Each unit is designed to help students understand the principles and methods used in accounting, how to prepare and analyze financial documents, and the role of accounting in business and organizations.

Unit 1: Accounting Not-for-Profit Organisation

• Not-for-profit organization
• Receipts and Payments
• Preparation of Income and Expenditure Account and Balance sheet

Unit 2: Accounting for Partnership

• Nature of Partnership Firm
• Final Accounts of Partnership

Unit 3: 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

Unit 4: Dissolution of Partnership Firm

Meaning, Settlement of accounts

Unit 5: Accounting for Share and Debenture Capital

Share capital, Accounting for share capital, forfeiture of shares, Presentation of shares and debentures capital, Issue of debenture, redemption of debenture, Out of proceeds of fresh issue, accumulated profits and sinking fund

Unit 6: Analysis of Financial Statements

Financial Statements of a Company, Financial Analysis, Tools for Financial Analysis, Accounting Ratios

Unit 7: Statement of Changes in Financial Position

Cash Flow Statement

Unit 7: Overview of Computerized Accounting System

Concept, features, structure

Unit 8: Using Computerized Accounting System

• Steps in the installation of CAS, Preparation of 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.
• Security of CAS and Security features are generally available in CAS (Students are expected to understand and practice the entire accounting process using an accounting package.)

Unit 9: Accounting Using Database Management System (DBMS)

Concepts of DBMS, Creating data tables for accounting, etc.

Unit 10: Accounting Applications of Electronic Spreadsheets

Concepts, features, applications

Best Books for CUET Accountancy Preparation 2025

Here are some of the best books that can help you prepare accountancy presentations for the CUET exam. These books explain concepts in a simple and easy-to-understand way. These books provide clear explanations and useful examples to help you understand and present accountancy topics well:

1. Accountancy by T.S. Grewal
2. Accountancy by D.K. Goel
3. Accountancy by Dr. P.C. Tulsian
4. Accountancy by R.K. Mittal
5. Accountancy by B.K. Bhattacharyya
6. Accountancy by M.P. Gupta
7. Accountancy by S.P. Jain and K.L. Narang