CUET Accountancy Syllabus 2026: Check Topics, Pattern, Download PDF

CUET 2026 Accountancy exam will mainly include questions from the NCERT class 12 syllabus. To score well in CUET UG 2026, candidates should download the CUET Accountancy syllabus 2026 PDF from this page and start preparing accordingly.

Table of Contents

CUET Accountancy Syllabus 2026 PDF
Detailed CUET Accountancy Syllabus 2026
CUET Important Topics from Accountacy 2026
Overall Difficulty Level Analysis of CUET Accountancy
CUET Accountancy Preparation Tips 2026
Best Books for CUET Accountancy 2026

The Common University Entrance Test (CUET) Accountancy syllabus for 2026 is structured around the NCERT Class 12 Accountancy curriculum covering topics like Partnership Accounts, Reconstitution, Dissolution, Company Accounts (share and debenture related topics), and Financial Statement Analysis. These areas encompass both theoretical concepts and practical problem-solving, such as profit sharing ratios, revaluation of assets, issuance of shares, and interpretation of financial ratios and cash flow statements.

Among the key topics, Reconstitution of Partnership and Analysis of Financial Statements consistently emerge as high-weightage topics in CUET Accountancy. These units frequently contribute a significant portion of the total questions, for example, reconstitution topics often yield around 10–12 questions, while financial analysis (including ratios, comparative statements, and cash flows) contributes about 7–8 questions in a typical 50-question paper. Other important areas include Accounting for Share and Debenture Capital, and basics of Not-for-Profit Organization accounts, each adding a meaningful share of questions.

Looking at the exam difficulty pattern from 2022 to 2025, CUET Accountancy has generally balanced conceptual understanding and application-based problem-solving rather than relying on rote memorization alone. Analyses from recent years suggest that students often find the Accountancy paper moderate in difficulty, with many questions directly rooted in NCERT content but framed to test logic and interpretation of financial data. For example, the CUET 2025 accountancy paper was perceived as balanced to moderately challenging, with scenario-based questions in partnership and company accounts, and practical numericals drawn from real-life accounting situations. Lets take a detailed look into the CUET accountancy syllabus 2026.

CUET Accountancy Syllabus 2026 PDF

The National Testing Agency has releasaed the CUET 2026 syllabus for domain-specific subjects. Candidates are advised to extensively review the CUET syllabus for their specific domain to prepare for the entrance exam. Download CUET Accountancy syllabus 2026 PDF of the entire syllabus from the below link -

Download CUET 2026 Accountancy Syllabus PDF - Click Here

Detailed CUET Accountancy Syllabus 2026

Check the detailed syllabus here from the below table.

Units	Detailed Syllabus
Unit I: Accounting for Partnership	Nature of Partnership Firm: Partnership deed (meaning, importance). Accounts of Partnership: Fixed v/s Fluctuating capital, Division of profit among partners, Profit and Loss Appropriation account, guarantee of profit to a partner, past adjustments.
Unit II: Reconstitution of a Partnership firm	Changes in profit sharing ratio among the existing partners – Sacrificing ratio and Gaining ratio. Accounting for Revaluation of Assets and reassessment of Liabilities and Distribution of reserves and accumulated profits. Goodwill: Nature, Factors affecting and Methods of valuation: Average profit, Super profit and Capitalisation methods. Admission of a Partner: Effect of admission of partner, Change in profit sharing ratio, Accounting treatment for goodwill, Revaluation of assets and reassessment of liabilities, Reserves adjustment/distribution of (accumulated profits) and adjustment of capitals. Retirement/Death of a Partner: Change in profit sharing ratio, Accounting treatment of goodwill, Revaluation of assets and reassessment of liabilities, Adjustment of Accumulated profits (Reserves), Preparation of deceased partner’s capital account and his executor’s account, Preparation of Loan Account.
Unit III: Dissolution of Partnership Firm	Meaning, Settlement of accounts: Preparation of Realisation Account and related Accounts (excluding piecemeal distribution, sale to a company and insolvency of a Partner).
Unit IV: Company Accounts: Accounting for Share and Debenture Capital	Features and type of companies. Share Capital: Meaning, Nature and Types Accounting for Share Capital: Issue and Allotment of Equity and Preference Shares; Over subscription and Under subscription; Issue at par and premium; Calls in advance, Calls in arrears, Issue of shares for consideration other than cash. Accounting treatment of Forfeiture of Shares and Re-issue of forfeited shares. Presentation of shares capital and Debentures in company’s balance sheet. Issue of Debenture – At par, premium and discount; Issue of debentures for consideration other than cash. Issue of debentures with terms of redemption, Debenture as collateral security- concept, Interest on debentures, writing off discount/Loss on issues of debenture.
Unit V: 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. Financial Analysis: Meaning, Significance, Purpose and 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, amortization, dividend and tax, purchase and profit or loss on sale of non current assets (as per revised standard issued by ICAI).
Optional to Unit V Unit V: Computerised Accounting System	Overview of 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 information system (AIS). Accounting Applications of Electronic Spreadsheet. Features offered by Electronic Spreadsheet. Applications of Electronic Spreadsheet in generating accounting information, preparing reports using pivot Table, common errors in spreadsheet, depreciation schedule, loan repayment schedule, payroll accounting. Graphs and Charts in electronic spreadsheet for Business Data.

Also Read : CUET Preparation Tips 2026

CUET Important Topics from Accountacy 2026

Check the important topics from the below table.

Chapters	important Topics
Accounting for Not-for-Profit Organizations	Receipts & Payments Account vs Income & Expenditure Account (conceptual differences) Preparation of Income & Expenditure Account Treatment of: Subscriptions (outstanding, advance) Donations (specific vs general) Legacy, life membership fees Preparation of Balance Sheet Adjustments related to expenses and incomes
Accounting for Partnership Firms – Fundamentals	Partnership Deed – meaning and importance Profit Sharing Ratio: Calculation when deed is silent Change in ratio (old vs new) Capital Accounts: Fixed vs Fluctuating Capital (difference & preparation) Interest on Capital & Drawings Salary/Commission to Partners Appropriation of profits
Reconstitution of Partnership – Admission of a Partner	New profit-sharing ratio Sacrificing Ratio Treatment of Goodwill: Premium method Revaluation method Revaluation of Assets & Liabilities Adjustment of Capitals Preparation of: Revaluation Account Capital Accounts
Reconstitution of Partnership – Retirement / Death	Gaining Ratio Treatment of Goodwill on retirement/death Adjustment for Reserves & Accumulated Profits Revaluation of assets and liabilities Settlement of deceased partner’s account Preparation of: Revaluation Account Partner’s Capital Account Executor’s Account (basic)
Dissolution of Partnership Firm	Dissolution vs Retirement (conceptual MCQs) Preparation of: Realisation Account Partner’s Capital Accounts Cash/Bank Account Treatment of unrecorded assets & liabilities Distribution of cash among partners
Accounting for Share Capital	Issue of Shares: At par At premium At discount Over-subscription & Under-subscription Pro-rata allotment Calls in Arrears & Calls in Advance Forfeiture of shares Re-issue of forfeited shares
Accounting for Debentures	Issue of Debentures: At par, premium, discount Issue for consideration other than cash Interest on debentures (basic understanding) Redemption of debentures (conceptual level) Loss on issue of debentures (treatment)
Financial Statements of a Company	Preparation of: Statement of Profit & Loss Balance Sheet (as per Schedule III) Classification of assets and liabilities Treatment of: Depreciation Provision for tax Proposed dividend Notes to Accounts (basic)
Analysis of Financial Statements	Comparative Statements (basic interpretation) Common Size Statements Trend Analysis (conceptual)
Accounting Ratios	Meaning and objectives of ratios Types of Ratios: Liquidity (Current, Quick) Solvency (Debt-Equity) Profitability (Gross Profit, Net Profit) Calculation of ratios Interpretation of ratios
Cash Flow Statement	Meaning and objectives Classification of: Operating Activities Investing Activities Financing Activities Preparation using Indirect Method Treatment of: Depreciation Gain/Loss on sale of assets Changes in working capital

Overall Difficulty Level Analysis of CUET Accountancy

When we spoke to Mudit Kedia, a CUET aspirant of 2026 have us a brief recap of the overall level of difficulty from 2022 to 2025. You can check the analysis below.

CUET 2022 — Easiest

Difficulty: Easy to Moderate
Why: Many questions were direct, mostly based on basic accounting concepts and simple MCQs. Students could attempt a large portion of questions comfortably.
Pattern: More straightforward theory and fundamental numericals dominated the paper.
Student Feedback: Many found it easier compared to later years.

CUET 2023 — Moderate

Difficulty: Moderate
Why: Numericals, analytics, and application-based questions began appearing more frequently compared to 2022. The paper tested understanding more than memory alone.
Pattern: Greater emphasis on problem solving, but still balanced between easy and moderate questions.
Trend: A step up from 2022 with more multi-concept MCQs.

CUET 2024 — Tougher (More Analytical)

Difficulty: Moderate to Tough
Why: The paper saw more analytical and theory-heavy questions rather than purely factual MCQs. Students reported time-consuming questions and deeper conceptual focus.
Pattern: The mix shifted toward application-based and interpretation questions, especially in areas like Cash Flow Statements and Financial Analysis.
Student Insights: Many found direct questions still present but often embedded in case-based formats requiring reasoning.

CUET 2025 — Moderate to Tough (Length + Theory Load)

Difficulty: Moderate to Difficult
Why: Students reported that the paper was lengthy and time-consuming, with a significant proportion of theory and mixed-format questions (e.g., match-the-column, sequence).
Pattern Changes:
- All 50 questions were compulsory (no choice), which added pressure.
- Some shifts included unexpected compulsory topics (e.g., Computerized Accounting), confusing students.
Student Analysis: Numerical questions were often time-intensive, and assertion-reasoning and case comparisons added to complexity.

CUET Accountancy Preparation Tips 2026

CUET applicants must have a strategy and goal to score well and ace the exam. Exam preparation can leave candidates confused and disoriented at times. It always appears difficult without a proper understanding about what to study, from where to start, and how to approach the process of preparation. While preparing for CUET 2026 Accountancy exam, aspirants can use the following preparation strategies. We have shared section-wise preparation tips and some general but effective strategies -

Section IA and IB Languages

Candidates must focus on solving varied types of passages, including Factual, Narrative, and Literary (Literary Aptitude and Vocabulary)

Section II - Domain

Students must be prepared for multiple-choice questions from the NCERT syllabus of the 12th standard from the Accountancy/ Bookkeeping domain.

Section III - General Test

Aspirants must prepare for MCQ-style questions based on Current Affairs, General Knowledge, General Mental Ability, Numerical Ability, Quantitative Reasoning, Analytical and Logical Reasoning.

The Quantitative Reasoning section might include queries on simple application of basic mathematical concepts or algebra geometry or mensuration taught in school till the 8th standard.

General Preparation Strategies

Below are a few CUET Accountancy 2026 preparation tips.

CUET Accountancy Syllabus 2026

To ace the CUET, candidates must thoroughly study the CUET 2026 Accountancy syllabus. Aspirants must plan their preparation as monthly, weekly, and daily targets. To pass the test, candidates need to know which topics to study in-depth and to learn superficially. The aspirant must make the topic list and segregate them as per which they feel more manageable and more challenging. Also, they must check out those areas that carry maximum weightage as per the previous year's question trends and study those topics pre-hand.

Books can Help

To do well on the CUET 2026 Accountancy exam, applicants should compile a list of books to study. Aspirants should buy two to three CUET 2026 Accountancy prep books, depending on the course. The books will assist students in deciding what to study and what to expect on the entrance exam.

Time Table can make the Difference

Candidates must plan what topics to cover when, which issues to prioritize, and how much coverage should be daily, weekly, and monthly. Revise the syllabus and subject, and practice as many question papers as possible. This gives an applicant a good understanding of the CUET 2026 Accountancy exam.

Refer to Past Years' Papers

Individuals attempting the CUET 2026 exam are urged to solve the CUET previous year question papers to grasp the test pattern, question style, and CUET Accountancy syllabus 2026. The prior questions assist applicants in realizing which subjects are essential and which topics will help them score higher in the exam.

Solve Sample Papers and Mock Tests

Solving sample papers and CUET mock test 2026 is the most excellent way to know one's skills and shortcomings. Candidates can also figure out the best method to take when attempting the actual CUET 2026 Accountancy question paper.

Also Read: CUET Accountancy 2026 Preparation Tips

Best Books for CUET Accountancy 2026

Aspirants should always learn from the most suggested best books for CUET 2026 . We have compiled a list of the best books for the Accountancy subject.

Book	Publishing House
Accountancy I and II (Class XI and XII NCERTs)	NCERT
Handbook of Accountancy	Arihant

Candidates can also speak with our admission experts by dialing the helpline number 1800-572-9877 (toll-free) or filling out the Common Application Form to make the application process easier. If you have any questions, please contact us via the QnA zone .

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