CUET Accountancy Revised Syllabus 2026: Highlights
The CUET 2026 Accountancy Syllabus has been revised by the NTA to align more closely with the Class 12 Accountancy curriculum, along with the introduction of specific amendments in certain chapters. These changes aim to streamline the syllabus, emphasise high-weightage topics, and ensure better conceptual understanding for aspirants.
Key Highlights of CUET 2026 Accountancy Syllabus
- There will be one question paper consisting of 50 questions, and all questions are compulsory.
- The total duration of the examination is 60 minutes.
- Each correct answer carries 5 marks, while 1 mark is deducted for every incorrect answer.
- The syllabus is primarily based on the Class 12 NCERT Accountancy curriculum.
CUET Accountancy Revised Syllabus 2026
The CUET Accountancy syllabus has been updated by the NTA with the inclusion of several new topics and the removal of a few existing ones to better align with the revised examination pattern.
Newly Added Topics in CUET Accountancy 2026
Book 1: Accountancy – Partnership Accounting (Class XII)
• Guarantee of profit to a partner
• Past adjustments
• Reassessment of liabilities
• Adjustment and distribution of profits
• Preparation of the deceased partner’s capital account
• Preparation of executor’s account
• Preparation of the loan account under partnership accounting
Book 2: Accountancy – Company Accounts & Financial Statements (Class XII)
• Features and types of companies
• Issue of debentures with terms of redemption
• Debenture as collateral security
• Interest on debentures
• Writing off discount or loss on issue of debentures
• Proper presentation of major headings and sub-headings in financial statements
• Treatment of profit or loss in financial statements
• Accounting Information System (AIS)
• Practical applications including:
– Preparing reports using Pivot Tables
– Identifying common spreadsheet errors
Get Detailed CUET Syllabus 2025 Here
Topics Removed
Book 1: Accountancy – Partnership Accounting (Class XII)
• Amortisation
Book 2: Accountancy – Company Accounts & Financial Statements (Class XII)
• Multiplier
• Premium and discount concepts
• Overview of the Computerised Accounting System
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CUET Accountancy Syllabus 2026
Unit I: Accounting for Partnership
• Nature of Partnership Firm
– Partnership Deed: meaning and importance
• Accounts of Partnership:
– Fixed and 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 existing partners
• Sacrificing ratio and Gaining ratio
• Revaluation of assets and reassessment of liabilities
• Distribution of reserves and accumulated profits
Goodwill
• Nature and factors affecting goodwill
• Methods of valuation: Average Profit, Super Profit, Capitalisation
Admission of a Partner
• Effect of admission
• Change in profit-sharing ratio
• Accounting treatment of goodwill
• Revaluation of assets and reassessment of liabilities
• Adjustment of reserves and accumulated profits
• 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
• Preparation of the deceased partner’s capital account
• Preparation of the executor’s account and Loan Account
Unit III: Dissolution of Partnership Firm
• Meaning of dissolution
• 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 types 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 at premium
• Calls in advance and calls in arrears
• Issue of shares for consideration other than cash
• Forfeiture and reissue of forfeited shares
• Presentation of share capital and debentures in the Balance Sheet
Issue of Debentures
• Issue at par, premium, and discount
• Issue for consideration other than cash
• Terms of redemption
• Debenture as collateral security (concept)
• Interest on debentures
• Writing off discount or loss on issue of debentures
Unit V: Analysis of Financial Statements
Financial Statements of a Company
• Preparation of simple financial statements in the prescribed format
Financial Analysis
• Meaning, significance, purpose, and limitations
Tools of Financial Analysis
• Comparative statements
• Common size statements
Accounting Ratios
• Meaning, objectives, and types
• Liquidity, Solvency, Activity, and Profitability ratios
Cash Flow Statement
• Meaning and objectives
• Preparation of cash flow statement
• Adjustments for depreciation, amortisation, dividends, and tax
• Purchase and sale of non-current assets
• As per the revised ICAI standards
Optional to Unit V: Computerised Accounting System
• Overview and types of Computerised Accounting System (CAS)
• Features, advantages, and limitations of CAS
• Structure of CAS:
– Chart of accounts
– Codification
– Hierarchy of account heads
• Accounting Information System (AIS)
• Accounting applications of Electronic Spreadsheet
Electronic Spreadsheet Applications
• Generating accounting information
• Preparing reports using Pivot Tables
• Common spreadsheet errors
• Depreciation schedule
• Loan repayment schedule
• Payroll accounting
• Graphs and charts for business data
FAQs: CUET 2026 Accountancy Syllabus
1. Has the CUET Accountancy syllabus changed for 2026?
Yes, the CUET 2026 Accountancy syllabus has been revised with minor amendments to improve conceptual clarity and focus on application-based learning.
2. Which NCERT books should be followed for CUET Accountancy 2026?
Students should follow Class 12 NCERT Accountancy books, covering Partnership Accounting, Company Accounts, and Financial Statements.
3. Are there any major changes in CUET Accountancy 2026?
No major structural changes have been made. However, some topics have been added, some removed, and emphasis has shifted toward numericals and practical application.
4. What is the exam pattern for CUET Accountancy?
The paper consists of 50 compulsory questions, to be attempted in 60 minutes.
5. What is the marking scheme for CUET Accountancy?
Each correct answer carries +5 marks, while 1 mark is deducted for every incorrect answer.
6. What type of questions are asked in CUET Accountancy?
Questions are mainly numerical, problem-solving, and application-oriented, with some conceptual theory-based questions.
