CUET Accountancy Syllabus 2026: Unit-Wise Topics, Exam Pattern, Download PDF

Unit I: Accounting for Partnership

• Nature of Partnership Firm: Partnership deed (meaning, importance). 
• Final Accounts of Partnership: Fixed v/s Fluctuating capital. 

Unit II: Reconstitution of Partnership

• Changes in profit sharing ratio among the existing partners – Sacrificing ratio and Gaining ratio. 
• Accounting for Revaluation of Assets and Liabilities and Distribution of reserves and accumulated profits. 
• Goodwill: Nature, Factors Affecting and Methods of Valuation. 
• Admission of a Partner: Effect of admission of a partner, Change in profit sharing ratio, accounting treatment for goodwill, Re-evaluation of assets and liabilities, Reserves (accumulated profits) and adjustment of capital. 
• 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

• Accounting for Share Capital: Issue and Allotment of Equity and Preference Shares; Over.
  
• subscription and under subscription; Issue at par, premium and at 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.
  
• Presentation of shares and debenture capital in the company’s balance sheet.
• Issue of Debenture – At par, premium and discount; Issue of debentures for consideration other than cash.

Unit IV: Analysis of Financial Statements

• Financial Statements of a Company: Preparation of simple financial statements of a company in the prescribed form with major headings only. 
• Financial Analysis: Meaning, Significance and Purpose, Limitations. 
• Tools for Financial Analysis: Comparative statements, Common size statements. 
• Accounting Ratios: Meaning and Objectives, and types: Liquidity Ratio, Solvency Ratio, Activity Ratio, Profitability Ratio.
• Cash Flow Statement: Meaning and Objectives, Preparation, Adjustments related to depreciation, dividend and tax, sale, and purchase of non-current assets (as per revised standard issued by ICAI).

Optional to Unit 5, OR

Unit V: Computerised Accounting System

• Overview of Computerised Accounting System.
• Concept and Types of Computerised Accounting System (CAS).
• Features of a Computerised Accounting System, Advantages, Limitations.
• Structure of a Computerised Accounting System: chart of accounts, Codification and Hierarchy of account heads. 
• Accounting Applications of Electronic Spreadsheets.
• Features offered by an Electronic Spreadsheet. Applications of Electronic Spreadsheets in generating accounting information, preparing depreciation schedules, loan repayment schedules, and payroll accounting. 
• Graphs and Charts in an electronic spreadsheet.