CUET 2025 Accountancy Syllabus Breakdown: A Comprehensive Guide for Students

The CUET UG 2025 Accountancy syllabus, curated by NTA and based on NCERT textbooks, is structured to comprehensively cover core concepts of accountancy relevant for Class 12 students. Here’s a detailed breakdown for students preparing for the CUET UG exam:

Unit I: Accounting for Not-for-Profit Organizations

• Not-for-Profit Organizations: Understand the meaning and examples of such organizations.
• Receipts and Payments: Learn the difference between fund-based and non-fund-based accounting.
• Income and Expenditure Account: Focus on preparing this from receipt and payment accounts, along with the balance sheet, considering additional financial information.

Unit II: Accounting for Partnership Firms

• Nature of Partnership Firms: Study the significance of partnership deeds and understand their importance.
• Final Accounts of Partnerships: Learn the fixed vs fluctuating capital, how to divide profits among partners, and the preparation of Profit and Loss Appropriation Accounts.

Unit III: Reconstitution of a Partnership Firm

• Changes in Profit Sharing Ratio: Understand how ratios change among partners, including sacrificing and gaining ratios.
• Revaluation of Assets and Liabilities: Learn the process of revaluation and distribution of reserves and profits.
• Goodwill Valuation: Study the different methods of valuing goodwill—average profit, super profit, multiplier, and capitalization methods.
• Admission of a Partner: Learn the accounting treatment for goodwill, revaluation, and adjustment of capitals when a partner is admitted.
• Retirement or Death of a Partner: Focus on the revaluation of assets and liabilities, goodwill accounting, and adjustment of accumulated profits.

Unit IV: Dissolution of a Partnership Firm

• Settlement of Accounts: Understand the preparation of realization accounts and related accounts, excluding topics like piecemeal distribution, sale to a company, and insolvency of a partner.

Unit V: Company Accounts and Financial Statement Analysis

• Share Capital: Study the meaning, nature, and types of shares.
• Accounting for Share Capital: Learn about the issue and allotment of equity and preference shares, including concepts like over-subscription, under-subscription, and shares issued at par, premium, or discount.
• Forfeiture and Reissue of Shares: Understand the treatment of forfeited shares and their reissue.
• Debenture Accounting: Study the issue and redemption of debentures, including cases where debentures are issued for consideration other than cash.

Unit VI: Financial Statement Analysis

• Preparation of Financial Statements: Focus on preparing financial statements of a company in a simplified form with only major headings.
• Tools for Financial Analysis: Learn to prepare comparative statements and common-size statements.
• Accounting Ratios: Understand liquidity, solvency, activity, and profitability ratios. Key ratios include current ratio, debt-to-equity ratio, gross profit ratio, and return on investment.

Unit VII: Statement of Changes in Financial Position

• Cash Flow Statement: Learn the meaning, objectives, and preparation of cash flow statements with adjustments related to depreciation, dividend, and tax.

Computerized Accounting System (CAS)

This section introduces students to modern accounting systems that utilize computers for efficient data handling and financial reporting. It begins with an overview of CAS, covering its types, features, and the structure of such systems. Students will learn about the installation of CAS, which involves preparing a chart of accounts, codifying account heads, and ensuring data security. They will also explore data entry, validation, and verification processes along with adjusting entries, and the preparation of financial statements using accounting software.

• Overview of CAS: Study the types and features of CAS.
• Using CAS: Understand the steps for installing CAS, preparing a chart of accounts, and ensuring data security.
• Accounting Using DBMS: Learn the concepts of Database Management Systems (DBMS) and how to create data tables for accounting.
• Applications of Electronic Spreadsheet: Understand the role of electronic spreadsheets in generating accounting information and preparing schedules like depreciation and loan repayment.

Key Highlights:

• The exam paper will consist of 50 questions, out of which 40 questions need to be attempted.
• The topics are based on NCERT standards, ensuring relevance to real-world applications in accountancy.

Students should ensure a thorough understanding of each unit and practice application-based questions to excel in this exam.