11 May 2026: CUET 2026 subject-wise question papers available. Download Here

NTA has divided the accountancy syllabus into three main sections that are Accounting for not-for-profit organizations and partnership firms, Company accounts and financial statement analysis and computerization Accounting System and 11 units in total.From this year in Domain specific section of the Question Paper There will be 50 compulsory questions in the form of MCQ without any option for candidates to skip 10 additional questions in the time duration of 60 minutes.
You can also check
| Chapter Name | Expected Questions | Weightage (%) |
|---|---|---|
| Reconstitution of Partnership Firm | 10-12 | 30% |
| Accounting for Partnership | 4-5 | 12% |
| Accounting for Share Capital | 5-6 | 13% |
| Issue and Redemption of Debentures | 3-4 | 8% |
| Analysis of Financial Statements | 3-4 | 7% |
| Accounting for Not-for-Profit Organization | 2-3 | 6% |
| Cash Flow Statement | 2-3 | 6% |
| Dissolution of Partnership Firm | 4-5 | 10% |
| Computerized Accounting System | 1-2 | 4% |
| Accounting Ratios | 1-2 | 4% |
No, Class 12th marks do not impact directly on CUET UG admissions. Class 12th marks are necessary for eligibility whereas CUET 2025 score determines admission in the candidate’s desired university. However there are some important points to take into consideration.
This table covers important topics to be asked in CUET Accountancy exams. Students should prioritize company accounts and financial statement analysis due to its high weightage followed by not-for-profit Accounting as they build the core concepts of financial transactions while ensuring that they have a basic understanding of computerized accounting.
| Category | Important Topics |
|---|---|
| Accounting for Not-for-Profit Organizations and Partnership Firms | Preparation of Receipts and Payments Account, Income and Expenditure Account, and Balance Sheet. Reconstitution of Partnership including change in profit-sharing ratio, admission, retirement, and death of a partner. Dissolution of Partnership Firm with settlement of accounts and preparation of realization accounts. |
| Company Accounts and Financial Statement Analysis | Accounting for Share Capital covering issue, forfeiture, and reissue of shares. Issue and Redemption of Debentures. Financial Statement Analysis with preparation and interpretation of financial statements. Accounting Ratios including liquidity, solvency, activity, and profitability ratios. Cash Flow Statements prepared as per ICAI guidelines. |
| Computerized Accounting System | Basics of Computerized Accounting including components and working of an accounting system. Application in Financial Statements covering data entry, validation, and report generation. |
This table covers all the important formulas and concepts in CUET Accountancy Syllabus.
| Category | Important Formulas & Concepts |
|---|---|
| Partnership Accounting | Profit Sharing Ratio = Old Ratio – New RatioNew Partner’s Share = Agreed Share × Total ProfitSacrificing Ratio = Old Ratio – New RatioGaining Ratio = New Ratio – Old RatioGoodwill (Average Profit Method) = Total Profit / Number of YearsGoodwill (Super Profit Method) = Average Profit – Normal ProfitGoodwill (Capitalization Method) = Super Profit × Capitalization Rate |
| Company Accounts | Issued Share Capital = Face Value × Number of Shares IssuedSubscribed Share Capital = Issued Capital – Calls in ArrearsForfeited Shares Amount = Paid-up Amount of Forfeited SharesInterest on Debentures = (Face Value × Interest Rate × Time) / 100Redemption of Debentures = Lump Sum Method or Sinking Fund Method |
| Financial Statement Analysis | Current Ratio = Current Assets / Current LiabilitiesQuick Ratio (Acid Test Ratio) = (Current Assets – Inventory) / Current LiabilitiesDebt-Equity Ratio = Total Debt / Shareholders’ EquityReturn on Investment (ROI) = (Net Profit / Capital Employed) × 100Earnings Per Share (EPS) = Net Profit After Tax / Number of Shares |
| Cash Flow Statement | Operating Activities: Cash flows from core business operationsInvesting Activities: Cash spent on acquiring assets or investmentsFinancing Activities: Cash received from or paid to owners and lenders |
| Computerized Accounting System | Ledger Posting: Automatic in accounting softwareTrial Balance: A list of all ledger balances to check accuracyTally and ERP Systems: Used for automated accounting |
Yes, CUET allows a candidate to chose a minimum of 3 subjects in CUET and a maximum of 10 subjects including domain-specific subject, language and a general test but sometimes it also depends upon the course and university you are applying in.
The Best Books to study for CUET Accountancy Preparation is NCERT books for class 11th and class 12th Whereas for additional guidance some of the books recommended are:-
| CUET Accountancy Books | Authors |
|---|---|
| Handbook of Accountancy | Arihant |
| Accountancy Class | D.K. Goel |
| Accountancy I and II (Class 11 and Class 12) | NCERT |
| Accounting for Management | Srivastava and Sakthivel Murugen |
| Double Entry Bookkeeping | T.S. Grewal |
| Rapid Revision in Accountancy (12th Edition) | S. Chand |
Yes, NCERT Books are enough for CUET Accountancy Preparation as CUET UG 2025 syllabus is in line with the Class 12 Board exam syllabus, it can be safely assumed that the NCERT books are enough to clear CUET UG 2025 exam.
We have divided the preparation plan into two Months.
| Week | Focus Area | Topics to Cover | Resources |
|---|---|---|---|
| Week 1 | Foundation & Basics | Accounting for Not-for-Profit Organizations Reconstitution of Partnership (Change in Profit-Sharing Ratio, Admission) Accounting Ratios | NCERT (Class 11 & 12) T.S. Grewal / D.K. Goel |
| Week 2 | Partnership & Company Accounts | Reconstitution of Partnership (Retirement & Death) Dissolution of Partnership Issue of Shares & Debentures | NCERT T.S. Grewal |
| Week 3 | Financial Statement Analysis & Cash Flow | Financial Statement Interpretation Common Size and Comparative Statements Cash Flow Statement | NCERT S. Chand (Rapid Revision) |
| Week 4 | Computerized Accounting & Mock Practice | Basics of Computerized Accounting Trial Balance & Journal Entries Mock Test 1 (Full-Length) PYQs Practice | NCERT + Oswaal CUET PYQs ,Online CUET Mocks |
The given preparation tips will help you approaching the syllabus in correct manner to score in the examination:
| Week | Focus Area | Topics to Cover | Resources |
|---|---|---|---|
| Week 5 | Advanced Company Accounts & Debentures | Forfeiture & Reissue of Shares, Redemption of Debentures, Accounting for Bonus & Rights Issues | NCERT, T.S. Grewal, Arihant CUET Guide |
| Week 6 | Quick Revision & Full-Length Practice | Solve 2-3 Full-Length Mock Tests, Revise Mistakes & Weak Areas, Solve Chapterwise PYQs | Oswaal, MTG CUET, Self-Made Notes |
| Week 7 | Formula & Concept Revision + Mock Tests | Memorize Key Formulas, Revise Ledger & Journal Entries, Solve CUET Model Papers | S. Chand (Rapid Revision), CUET Mock Tests |
| Week 8 | Final Revision & Exam Strategy | Solve 2 More Mock Tests, Revise Summary Notes, Quick Formula Recap, Relax & Avoid Stress | Self Notes, CUET Mocks |
A Score ranging between 650 and 750 out of 800 is generally considered good score that could ensure candidates admission in Top universities.
536 can be considered as a good score or average score in CUET depending upon the college and course you are aiming for.
Top Universities (DU, BHU, JNU, JMI, etc.)
State Universities (IPU, Calcutta University, etc.)
Private & Deemed Universities
Reservation & Category Benefits
Admission in Top colleges through CUET PG 2025 depends upon cut-off , exam difficulty level and category wise seat availability. If you have scored 200 marks in CUET UG 2025 exam then you chance for getting admission into top-tier commerce colleges like Shri Ram College of Commerce (SRCC), Hindu College, Hansraj college , St.Stephen’s college may be less because these colleges usually have high cut-offs usually above 750/800 for top courses like B.Com (Hons.) and Economics Hons.
You can look at universities with lower cut-offs whose cut-off is around 200-400
Consider CUET Counselling :- Some universities might have spot rounds or relaxed Criteria in Later Rounds.
| What’s Next? | Your Choices | Why It Makes Sense |
|---|---|---|
| Keep Studying | B.Com (General) | A good all-round commerce degree that keeps many career doors open. |
| B.Com (Hons.) | A more focused version of B.Com, great if you want to specialize in finance or accounting. | |
| BBA (Business Administration) | Best if you see yourself handling a company or starting a business. | |
| BA in Economics | If you enjoy understanding how money flows in markets, this is a solid choice. | |
| BAF (Accounting & Finance) | Great for those who want a career in banking, auditing, or financial planning. | |
| CA (Chartered Accountancy) | A tough but rewarding path for those who love numbers and tax laws. | |
| CS (Company Secretary) | Perfect for those who want to handle legal work and corporate compliance. | |
| CMA (Cost & Management Accounting) | Good for people who enjoy managing costs and financial analysis. | |
| Start Working | Banking & Finance | Jobs in banks, financial firms, or as a loan officer and analyst. |
| Corporate Accounting | Work as an accountant, auditor, or tax expert in big companies. | |
| Government Jobs | Prepare for SSC, UPSC, RBI, or bank exams to land a stable job. | |
| Freelancing or Business | Start your own tax consultancy, financial firm, or bookkeeping service. | |
| Learn More Skills | CFA (Chartered Financial Analyst) | Great for investment banking, stock markets, and financial advising. |
| CPA (Certified Public Accountant) | A globally respected certification for accountants. | |
| ACCA (Chartered Certified Accountant) | Gives you international job opportunities in finance. | |
| GST Practitioner Course | A quick way to become an expert in taxation and GST laws. |
| University Type | University Name | Location |
|---|---|---|
| Central University | University of Delhi | Delhi |
| Banaras Hindu University | Uttar Pradesh | |
| Aligarh Muslim University | Uttar Pradesh | |
| University of Allahabad | Uttar Pradesh | |
| Jamia Millia Islamia | Delhi | |
| State University | Guru Gobind Singh Indraprastha University | Delhi |
| Dr. B.R. Ambedkar University | Delhi | |
| Maharaja Sayajirao University of Baroda | Gujarat | |
| University of Madras | Tamil Nadu | |
| University of Calcutta | West Bengal | |
| Deemed University | Tata Institute of Social Sciences | Maharashtra |
| Birla Institute of Technology and Science | Rajasthan | |
| Symbiosis International University | Maharashtra | |
| Narsee Monjee Institute of Management Studies | Maharashtra | |
| Christ University | Karnataka | |
| Private University | Ashoka University | Haryana |
| O.P. Jindal Global University | Haryana | |
| Amity University | Uttar Pradesh | |
| Lovely Professional University | Punjab | |
| Manipal University | Karnataka |
Yes DU Is Participating in CUET 2025. It will allow 91 constituent colleges to participate in the selection process All the updates regarding the cut-offs, seat matrix for a course and college, and vacant seats will only be updated on the candidates' personal dashboard on the DU CSAS portal. Check below the tentative dates for the DU CSAS phases and the admission process.
| Event | Dates |
|---|---|
| DU CSAS Portal Phase I | Last week of May |
| DU CSAS Portal Phase II | June 2025 (will depend on declaration of CUET results) |
| Auto-locking of preferences | 1st week of July |
| Declaration of simulated ranks | 2nd week of July |
| Preference change window | 2nd week of July |
| Declaration of First allocation list | 3rd week of July |
| Closing of DU UG admission process | 1st week of August |
The Common University Entrance test usually contains three primary sections that are :-
Section II: Domain-Specific Subjects
Commerce students should focus on the following subjects:
Section III: General Test
This section evaluates general aptitude through:
| Unit | Topic | Sub-Topics |
|---|---|---|
| 1 | Accounting for Not-for-Profit Organizations | Meaning and examples of not-for-profit organizationsReceipts and Payments: Concept of fund-based and non-fund-based accountingPreparation of Income and Expenditure Account and Balance Sheet from receipts and payments account with additional information |
| 2 | Accounting for Partnership Firms | Nature of Partnership Firm: Partnership deed (meaning, importance)Final Accounts of Partnership: Fixed vs. Fluctuating capital, Division of profit among partners, Profit and Loss Appropriation account |
| 3 | Reconstitution of Partnership | Changes in profit sharing ratio among existing partners: Sacrificing ratio and Gaining ratioAccounting for Revaluation of Assets and Liabilities and Distribution of reserves and accumulated profitsGoodwill: Nature, Factors Affecting, and Methods of Valuation (Average profit, Super profit, Multiplier, and Capitalization methods)Admission of a Partner: Effects, Accounting treatment for goodwill, Revaluation of assets and liabilities, Reserves, and Adjustment of capitalsRetirement or Death of a Partner: Changes in profit sharing ratio, Accounting treatment of goodwill, Revaluation of assets and liabilities, Adjustment of accumulated profits (Reserves) |
| 4 | Dissolution of Partnership Firm | MeaningSettlement of accounts: Preparation of realization account and related accounts (excluding piecemeal distribution, sale to a company, and insolvency of a partner) |
| 5 | Accounting for Share and Debenture Capital | Share Capital: Meaning, Nature, and TypesAccounting for Share Capital: Issue and Allotment of Equity and Preference Shares, Over subscription and Under subscription, Issue at par, premium, and discount, Calls in advance, Calls in arrears, Issue of shares for consideration other than cashForfeiture of Shares: Accounting treatment, Re-issue of forfeited sharesPresentation of shares and Debentures Capital in the company’s balance sheetIssue of Debentures: At par, premium, and discount, Issue of debentures for consideration other than cashRedemption of Debentures: Out of proceeds of fresh issue, accumulated profits, and sinking fund |
| 6 | Analysis of Financial Statements | Financial Statements of a Company: Preparation of simple financial statements of a company in the prescribed form with major headings and sub-headings (as per Schedule III to the Companies Act, 2013)Financial Analysis: Meaning, Significance, and PurposeTools for Financial Analysis: Comparative statements, Common size statements, Cash flow analysis, Ratio analysisAccounting Ratios: Meaning, Objectives, Types, and Computation |
| 7 | Statement of Changes in Financial Position | Cash Flow Statement: Meaning, Objectives, and Preparation (as per Accounting Standard-3, with adjustments related to depreciation, dividend, and tax) |
| 8 | Overview of Computerized Accounting System (CAS) | Introduction: Application in various sectorsTypes of CASFeatures, Grouping of AccountsHierarchy of Accounts |
| 9 | Using Computerized Accounting System | Steps in the installation of CASPreparation of chart of accounts, Codification, and Hierarchy of account headsData entry, Data validation, and Data verificationAdjusting entries, Preparation of financial statements, Closing entries, and Opening entriesSecurity of CAS and Security features generally available in CAS (Students are expected to understand and practice the entire accounting process using an accounting package) |
| 10 | Accounting Using Database Management System (DBMS) | Concepts of DBMSCreating Data Tables, Forms, Queries, and ReportsApplication of DBMS in generating accounting information such as bank reconciliation statements, stock reports, and ratio analysis |
| 11 | Accounting Applications of Electronic Spreadsheets | Concept of Electronic SpreadsheetFeatures offered by Electronic SpreadsheetApplication in generating accounting information, bank reconciliation statements, and other reports |
*The article might have information for the previous academic years, please refer the official website of the exam.
Normalised score or normalization of score in CUET refers to a technique to compare applicant scores uniformly across test sessions. This process is necessary to keep CUET(conducted over multiple days and sessions with various sets of questions) fair to all test-takers.
For this purpose, CUET scores are given in percentiles rather than raw scores. A percentile score of 95, for instance, means that 95% of the applicants performed at a level that was lower or equal to that of the candidate.
Also note that CUET UG Retest 2024 was held on July 19, for the candidates who have been affected by the CBT mode issue and lodged a complaint within July 9. You can expect that the final percentiles and results will be normalised to ensure fairness.
Parth, Student at Christ University
Yes, Christ University accepts CUET scores for UG admission into all its campuses in India. The eligibility criteria for CUET UG is that the candidates must pass their 12th in any stream from a recognized board in India or Abroad. The CUET 2024 exam was conducted by NTA from May 15 to May 24 2024, in hybrid mode.
Priya, student at Fergusson College
No, Fergusson College does not accept CUET scores for admissions. Fergusson College offers various UG, PG, and Doctoral courses in Arts and Science streams like- BA, BSc, BVoc, MA, MSc, and PhD.
The Fergusson College UG admission 2024 was based on merit, and it was completely online. The UG admission 2024 in Fergusson College was based on the academic scores of candidates in class 12th.
Candidates who are willing to take admission must apply online through the official website of Fergusson College. PG admission in Fergusson is based on the results of the entrance test conducted by the college.
Here are the important dates for admission 2024 to various UG courses at Fergusson College-
| Particulars | Important Dates (Admissions Closed) |
|---|---|
| Availability of Online Application Form | May 21, 2024 |
| Last day of Filling Application Form | May 30, 2024 |
| Display of Provisional Merit List | June 1, 2024 |
| Display of Final Merit List | June 4, 2024 |
| Admission dates for Arts subjects | June 7 - June 8, 2024 |
| Admission dates for Science & B.Voc subjects | June 7, 2024 |
*The 2024 UG admissions at Fergusson College have already closed.
The UG admissions 2024 are already closed, but I hope this answer will give you a basic idea of the general UG admission dates and requirements at Fergusson College.
Dhruv, student at DU
Candidates must check the CUET UG courses list, which is available in PDF form at https://exams.nta.ac.in/CUET-UG/images/public-notice-for-cuet-ug-2024.pdf before applying for this exam. Candidates should also check the CUET eligibility criteria according to each course. After deciding upon their desired course, the candidates can practice for the CUET exam accordingly. The CUET 2024 exam was conducted for various UG courses in Humanities, Science, Engineering, and Commerce.
The CUET 2024 course list is given below:
| Arts | Science & Technology | Commerce | Others |
|---|---|---|---|
| B.A. in Humanities & Social Sciences | BSc in Physics/ Chemistry/ Maths/ Biology | BCom (Honors) | BBA LLB |
| B.A. in Arts (Fine/ Visual/ Performing) | BCA in Computer Science and Technology | BCom (General) | BHM in Hospitality & Travel |
| Bachelor of Fine Arts (BFA) | BTech CSE/ Mechanical/ Electrical/ Civil | BCom Business Administration. | BCA (IT and Software) |
| BA LLB | BE in ECE/ Electrical/ Mechanical/ Electronics Engineering | BCom Accounting and Taxation/ Statistics/ Management Accounting | BSc in Hospitality & Travel |
| BA in Hospitality & Travel | BCom in International Finance/ Accounting/ Applied Economics/ Banking & Finance | Diploma in Education (DEd) | |
| BA in Animation | BCom Marketing | BDes in Animation | |
| BCom Tourism & Travel Management | BDes in Design | ||
| BSc in Design | |||
| Bachelor of Journalism & Mass Communication (BJMC) | |||
| Bachelor of Journalism (BJ) | |||
| Bachelor of Mass Media (BMM) | |||
| BBA/BMS |
Bhawna, student at University of Delhi
You can check the CUET cutoff on the official website of each participating college. After the declaration of the CUET result (which was declared on 30th June 2024 for this session), the participating colleges also released their respective CUET cutoff lists online.
The cutoffs of the participating colleges are based on the performance of the students and various other factors. So, you must check the cutoff list 2024 of the participating colleges online. After doing so, you will know the colleges to which you can seek admission.