CUET UG 2027 / Accountancy syllabus

CUET UG 2027 · Paper 301

CUET Accountancy Syllabus 2027: Units, Chapters and Books

The official CUET UG Accountancy / Book-Keeping syllabus (paper 301), unit by unit, with the book chapter each unit comes from, what changed from 2025 to 2026, and where to practise.

Practise CUET Accountancy in the Study OS Official NTA syllabus PDF

2027 status: NTA has not released the CUET UG 2027 syllabus. This page shows the official CUET UG 2026 Accountancy syllabus, the latest available, and will be updated when NTA publishes the 2027 version.

CUET Accountancy at a glance

Paper code: 301 (Accountancy / Book-Keeping)
Questions: 50 multiple-choice questions, all compulsory
Time: 60 minutes
Marking: +5 for a correct answer, minus 1 for a wrong answer; 250 maximum
Syllabus: 6 units, 14 chapters in our chapter map

How the CUET Accountancy paper is structured

CUET Accountancy (paper 301) follows the NCERT class 12 Accountancy books. Units I to IV are compulsory for everyone: accounting for partnership, reconstitution of a partnership firm, dissolution, and company accounts for shares and debentures.

Unit V has two alternatives. Option A is Analysis of Financial Statements (statements of a company, analysis tools, accounting ratios and the cash flow statement). Option B, printed as "optional to Unit V", is the Computerised Accounting System. Prepare the option you studied in class 12; the syllabus does not say how the paper splits questions between the two.

CUET Accountancy syllabus, unit by unit

Unit titles and topics as printed in NTA’s CUET UG 2026 syllabus PDF.

Units I to IV (compulsory)

Unit 1

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 2

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 3

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 4

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, option A

Unit 5

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).

Unit V, option B: Computerised Accounting System

Unit 5

Computerised Accounting System (optional to Unit V)

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.

Chapter map

Each row is one chapter of study, with the book it comes from. Where a syllabus topic is missing from that book, the row says so.

Units I to IV

Accounting for Partnership: Basic ConceptsNCERT Accountancy Part I: Partnership Accounts, chapter 1
Reconstitution of a Partnership Firm: Admission of a PartnerNCERT Accountancy Part I: Partnership Accounts, chapter 2
Reconstitution of a Partnership Firm: Retirement/Death of a PartnerNCERT Accountancy Part I: Partnership Accounts, chapter 3
Dissolution of Partnership FirmNCERT Accountancy Part I: Partnership Accounts, chapter 4
Accounting for Share CapitalNCERT Accountancy Part II: Company Accounts and Analysis of Financial Statements, chapter 1
Issue and Redemption of DebenturesNCERT Accountancy Part II: Company Accounts and Analysis of Financial Statements, chapter 2

Unit V option A: Analysis of Financial Statements

Financial Statements of a CompanyNCERT Accountancy Part II: Company Accounts and Analysis of Financial Statements, chapter 3
Analysis of Financial StatementsNCERT Accountancy Part II: Company Accounts and Analysis of Financial Statements, chapter 4
Accounting RatiosNCERT Accountancy Part II: Company Accounts and Analysis of Financial Statements, chapter 5
Cash Flow StatementNCERT Accountancy Part II: Company Accounts and Analysis of Financial Statements, chapter 6

Unit V option B: Computerised Accounting System

Overview of Computerised Accounting SystemNCERT Accountancy: Computerised Accounting System, chapter 1
SpreadsheetNCERT Accountancy: Computerised Accounting System, chapter 2
Use of Spreadsheet in Business ApplicationsNCERT Accountancy: Computerised Accounting System, chapter 3
Graphs and Charts for Business DataNCERT Accountancy: Computerised Accounting System, chapter 4

What changed from 2025 to 2026

Unit I adds 'guarantee of profit to a partner' and 'past adjustments'.
Goodwill methods: 2025 listed 'Average profit, Super profit, Multiplier and Capitalisation'; 2026 lists 'Average profit, Super profit and Capitalisation'.
Retirement/Death adds deceased partner's capital account, executor's account and loan account.
Unit IV adds 'Features and type of companies'; share issue 'at discount' dropped (2025: 'at par, premium and at discount'; 2026: 'at par and premium').
Debentures add terms of redemption, debenture as collateral security, interest on debentures, writing off discount/loss.
Financial statements: 'major headings only' (2025) -> 'major headings and sub headings' (2026). Cash flow adds amortization and profit/loss on sale of non-current assets.
CAS option adds Accounting Information System (AIS), pivot-table reports and common spreadsheet errors.

Compared against NTA’s CUET UG 2025 syllabus PDF. When the 2027 syllabus is out, this section will compare 2027 with 2026.

Books to study from

NCERT Accountancy Part I: Partnership Accounts (class 12)
NCERT Accountancy Part II: Company Accounts and Analysis of Financial Statements (class 12)
NCERT Computerised Accounting System (class 12), for option B only

NCERT books are on ncert.nic.in; NIOS course material is on nios.ac.in.

Practise CUET Accountancy chapter by chapter

The Study OS CUET track follows the chapter map above. Choose Accountancy as one of your papers, revise a chapter, then test it with exam-style questions and read the explanation after every answer.

Practise CUET Accountancy

Frequently asked questions

What is the exam pattern of the CUET Accountancy paper?

CUET UG Accountancy (paper code 301) has 50 compulsory multiple-choice questions to be answered in 60 minutes. A correct answer earns 5 marks and a wrong answer costs 1 mark, so the paper is out of 250. This is the CUET UG 2026 pattern; NTA has not announced any change for 2027.

Has NTA released the CUET Accountancy syllabus for 2027?

Not yet. The syllabus on this page is the official CUET UG 2026 Accountancy syllabus, which is the latest one NTA has published. This page will be updated when the 2027 syllabus is released.

Which books should I study for CUET Accountancy?

Study from: NCERT Accountancy Part I: Partnership Accounts (class 12); NCERT Accountancy Part II: Company Accounts and Analysis of Financial Statements (class 12); NCERT Computerised Accounting System (class 12), for option B only.

What changed in the CUET Accountancy syllabus?

2026 dropped issue of shares at a discount and the multiplier method of goodwill, and added guarantee of profit, past adjustments and more detail on debentures and cash flow. This compares the 2025 and 2026 syllabi; the 2027 syllabus is not out yet.

Do I need to study both Unit V options in CUET Accountancy?

The syllabus lists Analysis of Financial Statements and, as an alternative, Computerised Accounting System. Prepare the option you studied in class 12 and read the on-screen instructions in the exam for how the two options are presented.

Is issue of shares at a discount in the CUET Accountancy syllabus?

No. The 2026 syllabus covers issue of shares at par and at premium only. The 2025 list also included issue at a discount.