CUET 2026 Accountancy Syllabus: The Common Universities Test (CUET) 2026 is an important exam for candidates aspiring for admission to UG courses, as the exam can help them secure admissions in Science, Commerce and Arts streams. In recent years, Indian students have shown great interest in the Commerce domain to pursue a career in business or finance fields. Among all Commerce disciplines, Accountancy remains on the top to receive the highest number of CUET registrations every year. If you are also interested in pursuing a undergraduate degree in Accountancy through CUET 2026, you must prepare for the exam as per the syllabus specific to the subject. To assist candidates with their exam preparation, SciAstra has provided the CUET 2026 Accountancy Syllabus in detail. It also includes details about a list of recommended books and tips for CUET 2026 Accountancy preparation tips. Note: The CUET 2026 syllabus has not been released yet. The information mentioned in this article is based on the previous year's exam syllabus. This article will be updated once the official CUET 2026 syllabus is released.
CUET 2026 Accountancy Exam Pattern
The exam pattern of CUET 2026 for Accountancy can help candidates understand the overall structure of the question paper. It highlights important details, such as the number and types of questions in the paper, the exam mode, duration, and medium. Check out the CUET 2026 Accountancy exam pattern below:
Section | Number of Questions | Duration | Question Types |
Section IA & IB – Language | 50 Questions | 60 minutes (for each chosen language) | Reading Comprehension based on different types of passages – Factual, Literary, and Narrative. Includes testing of Literary Aptitude and Vocabulary. |
Section II – Domain Subjects | 50 Questions | 60 minutes | MCQs based on the Class 12 NCERT syllabus. Input text may be provided for certain questions. |
Section III – General Test | 50 Questions | 60 minutes | MCQs based on:
|
Subject Mapping for BCom Accountancy | Section I: EnglishSection II: Accountancy + Any 2 domain subjectsSection III: General Aptitude Test | ||
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CUET 2026 Accountancy Syllabus
The CUET Accountancy syllabus of CUET covers topics from Class 12 Accountancy books. As per the official syllabus, the main topics, subtopics and covered areas are the following:
Topic | Subtopic | Areas Covered |
Unit I: Accounting for Partnership | 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 | |
Unit II: Reconstitution of Partnership | Change in Profit Sharing Ratio | Sacrificing ratio, Gaining ratio |
Revaluation of Assets & Liabilities | Accounting for revaluation of assets and liabilities; Distribution of reserves and accumulated profits | |
Goodwill | Nature, Factors affecting goodwill, Methods of valuation (Average profit, Super profit, Multiplier, Capitalisation) | |
Admission of a Partner | Effect of admission, Change in profit sharing ratio, Accounting treatment for goodwill, Revaluation of assets and liabilities, Reserves (accumulated profits), Adjustment of capitals | |
Retirement/Death of a Partner | Change in profit sharing ratio, Accounting treatment of goodwill, Revaluation of assets and liabilities, Adjustment of accumulated profits (Reserves) | |
Unit III: Dissolution of Partnership Firm | Meaning & Settlement of Accounts | Preparation of realisation account and related accounts (excluding piecemeal distribution, sale to a company, insolvency of a partner) |
Unit IV: Company Accounts – Share & Debentures | Share Capital | Meaning, Nature, Types |
Accounting for Share Capital | Issue and Allotment of Equity and Preference Shares; Oversubscription & undersubscription; Issue at par, premium & discount; Calls in advance, Calls in arrears; Issue of shares for consideration other than cash | |
Forfeiture of Shares | Accounting treatment, Re-issue of forfeited shares | |
Balance Sheet Presentation | Presentation of shares and debenture capital in company’s balance sheet | |
Issue of Debentures | Issue at par, premium, discount; Issue of debentures for consideration other than cash | |
Unit V: Analysis of Financial Statements | Financial Statements of a Company | Preparation of simple financial statements of a company (prescribed form, major headings only) |
Financial Analysis | Meaning, Significance, Purpose, Limitations | |
Tools for Financial Analysis | Comparative statements, Common size statements | |
Accounting Ratios | Meaning, Objectives, Types: Liquidity ratio, Solvency ratio, Activity ratio, Profitability ratio | |
Cash Flow Statement | Meaning, Objectives, Preparation, Adjustments related to depreciation, dividend, tax, sale & purchase of non-current assets (as per revised ICAI standard) | |
Unit V (Optional): Computerised Accounting System | Overview | Concept and Types of Computerised Accounting System (CAS) |
Features | Features of CAS, Advantages, Limitations | |
Structure of CAS | Chart of accounts, Codification, Hierarchy of account heads | |
Applications of Spreadsheet | Generating accounting information, Preparing depreciation schedule, Loan repayment schedule, Payroll accounting | |
Spreadsheet Features | Graphs and charts, Features of electronic spreadsheet, Applications in accounting |
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CUET Accountancy Previous Year’s Syllabus PDF
NTA released the CUET Accountancy syllabus for the previous year along with the exam notification. Candidates can check the syllabus PDF as follows:
CUET 2025 Accountancy Syllabus PDF (Official) |
CUET 2026 Accountancy Syllabus PDF
The CUET 2026 syllabus for Accountancy is likely to be released in the first week of March 2026 on the official CUET website. The syllabus PDF will be provided below:
CUET 2025 Accountancy Syllabus PDF (Official) | To be released |
CUET Accountancy Previous Year Question Papers
The CUET previous years’ questions for Accountancy are free resources for test preparation that help candidates identify the most important concepts and topics for the upcoming exam session.NTA launched CUET in 2022. The question papers from 2022 to 2025 have been provided below as PDFs:
CUET 2025 Accountancy Question Paper (Official) | |
CUET 2024 Accountancy Question Paper (Official) | |
CUET 2023 Accountancy Question Paper (Official) | |
CUET 2022 Accountancy Question Paper (Official) |
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CUET 2026 Accountancy Recommended Book
One of the best ways to prepare for the CUET 2026 Accountancy exams is to practise questions from the best books for exam preparation. The parameters to identify the best books are: 1. They must be based on the CUET Accountancy syllabus, and 2. They should be written or published by credible authors or publishers.To help candidates with exam preparation, we have prepared a list of the best books for CUET Accountancy exam preparation. Check it out below:
Books | Author / Publisher |
Accountancy – Class 11 | NCERT |
Accountancy – Class 12 | NCERT |
Double Entry Book Keeping (Vol. 1 & 2) | T.S. Grewal |
Accountancy (Vol. 1 & 2) | D.K. Goel |
Accountancy for Class 12 | P.C. Tulsian |
CUET Accountancy Guide | Arihant Experts |
CUET Accountancy Question Bank | Oswaal Books |
CUET Commerce Domain Practice Papers | MTG Editorial Board |
CUET UG Sample Papers (with solutions) | NTA / Arihant / Oswaal |
CUET 2026 Practice Sets – Accountancy | Career Point Publication |
CUET 2026 Preparation Tips for Accountancy
Preparing for the CUET 2026 requires using the right preparation tips. This can provide direction to their study routine. Check out these preparation tips below:
Thoroughly study NCERT Class 11 and Class 12 Accountancy textbooks, as these books contain fundamental concepts and formulae related to Accountancy. They will help you clear your basics and strengthen your knowledge.
Revise formats of practical Accountancy topics related to financial statements.
Solve previous years’ question papers and take mock tests.
Keep notes of important financial terms for quick revision. Read these notes once a week.
Conclusion
CUET 2026 is a crucial exam for candidates aiming to pursue Accountancy in undergraduate courses. With a focused syllabus, recommended books, and effective preparation tips, candidates can confidently take the exam. Aligning the preparation strategy with the CUET 2026 Accountancy syllabus can help candidates score well in the exam.Read More:
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