CUET Accountancy Syllabus 2022 Download PDF FREE

By BYJU'S Exam Prep

Updated on: September 11th, 2023

CUET Accountancy Syllabus 2022: CUET is one of the major and most important examinations of the year 2022. Accountancy is one of the many subjects of Section-II (Domain Specific Subject). Accounting is the measurement, processing, and communication of financial and non-financial information about economic entities such as businesses and corporations. In the text presented below, we will go through the CUET Accountancy Syllabus. There will be one question paper with 50 questions out of which 40 questions need to be attempted.

CUET Accountancy Syllabus 2022

CUET Accountancy syllabus consists of a total of 11 sections. Amongst these 11 sections, each of the sections consists of several sub-sections which are of almost equal importance in the paper. Part 1 (both 1A and 1B) comprises 7 sections and the remaining 4 sections are under Part-2. A candidate should ideally prepare for each of these sections with equal diligence and attention. 

CUET Accountancy Syllabus PDF

To download the CUET Accountancy Syllabus PDF, you can visit the official website cuet samarth ac in. But this can seem a complex task to do. Rather, you can easily and more conveniently download the syllabus PDF by clicking on the direct link provided below. 

Download CUET Accountancy Syllabus PDF

CUET Accountancy Syllabus 2022 Unit-wise

If the section-wise list of topics is not analyzed, the CUET Accountancy Syllabus can be difficult to understand. In the well-curated table below, we will go over the Accountancy syllabus of CUET and the topics covered.



Part 1A: Accounting for Not-for-Profit Organisations and Partnership Firms 

Unit I: Accounting Not-for-Profit Organisation 

• Not-for-profit organization: Meaning and Examples. 

• Receipts and Payments: Meaning and Concept of fund-based and non-fund-based accounting. 

• Preparation of Income and Expenditure Account and Balance sheet from receipt and payment account with additional information. 

Unit II: Accounting for Partnership 

• Nature of Partnership Firm: Partnership deed (meaning, importance). 

• Final Accounts of Partnership: Fixed v/s Fluctuating capital, Division of profit among partners, Profit, and Loss Appropriation account. 

Unit III: 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: Average profit, Super profit, Multiplier, and Capitalization methods. 

• Admission of a Partner: Effect of admission of a partner, Change in profit sharing ratio, the Accounting treatment for goodwill, Revaluation of assets and liabilities, Reserves (accumulated profits), and 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 IV: Dissolution of Partnership Firm 

• Meaning, Settlement of accounts: Preparation of realization account and related accounts (excluding piecemeal distribution, sale to a company, and insolvency of a partner) 

Part 1B: Company Accounts and Financial Statement Analysis 

Unit V: Accounting for Share and Debenture Capital 

• Share Capital: Meaning, Nature, and Types. 

• Accounting for Share Capital: Issue and Allotment of Equity and Preference Shares; Oversubscription 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 Debentures Capital in the company’s balance sheet. 

• Issue of Debenture – At par, premium, and discount; Issue of debentures for consideration other than cash. 

• Redemption of the debenture. 

• Out of proceeds of fresh issue, accumulated profits, and sinking fund. 

Unit VI: 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, Purpose, Limitations. 

• Tools for Financial Analysis: Comparative statements, Common size statements. 

• Accounting Ratios: Meaning and Objectives, Types of ratios: 

• Liquidity Ratios: Current ratio, Liquidity ratio. 

• Solvency Ratio: Debt to equity, Total assets to debt, Proprietary ratio. 

• Activity Ratio: Inventory turnover, Debtors turnover, Payables turnover, Working capital turnover, Fixed assets turnover, Current assets turnover. 

• Profitability Ratio: Gross profit, Operating ratio, Net profit ratio, Return on Investment, Earning per Share, Dividend per Share, Profit Earning ratio. 

Unit VII: Statement of Changes in Financial Position 

• 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). 

Part 2: Computerized Accounting System 

Unit I: Overview of Computerised Accounting System 

• Concept and Types of Computerised Accounting System (CAS). 

• Features of a Computerised Accounting System. 

• Structure of a Computerised Accounting System. 

Unit II: Using Computerized Accounting System 

• Steps in the installation of CAS, Preparation of chart of accounts, Codification, and Hierarchy of account heads. 

• Data entry, Data validation, and Data verification. 

• Adjusting Entries, Preparation of financial statements, Closing entries, and Opening entries. 

• Security of CAS and Security features are generally available in CAS (Students are expected to understand and practice the entire accounting process using an accounting package.) 

Unit III: Accounting Using Database Management System (DBMS) 

• Concepts of DBMS.Objects in DBMS: Tables, Queries, Forms, Reports. 

• Creating data tables for accounting. 

• Using queries, forms, and reports for generating accounting information. Applications of DBMS in generating accounting information such as shareholders’ records, sales reports, customers’ profiles, suppliers’ profiles payroll, employees’ profiles, and petty cash registers. 

Unit IV: Accounting Applications of Electronic Spreadsheet 

• Concept of an Electronic Spreadsheet (ES). 

• Features offered by Electronic Spreadsheet. 

• Applications of Electronic Spreadsheet in generating accounting information, preparing depreciation schedules, loan repayment schedules, payroll accounting, and other such company 

Steps to Prepare CUET Accountancy Syllabus

CUET Accountancy preparation tips are general guidelines and methods that students must employ in order to successfully pass this exam. In the following text, we will go over four key preparation tips that any student, regardless of the targeted domain subject, should follow to ensure a successful exam performance.

  • Thoroughly and correctly analyze the exam syllabus. Candidates who wish to take the entrance exam must be well-versed in all of the CUET Syllabus for accountancy topics.
  • Create and stick to a Preparation Strategy. Before beginning exam preparation, it is critical to develop a study plan. Candidates must plan ahead of time and devote sufficient time to each topic. To make the preparation manageable, they must set attainable goals.
  • Practice, Practice, and Practice again, but this time in the right direction. Practice is essential for a high score on the CUET 2022 Accountancy exam. Candidates must complete as many sample papers, mock tests, and question papers from previous years as possible.
  • The key to ultimate success is revision. Revision is an important part of exam preparation. Candidates must set aside at least 2-3 weeks for revision purposes.

Best Books For CUET Accountancy Syllabus 

When it comes to passing the CUET exam, CUET books are extremely important. In addition to these reputable and extremely useful books, students are advised to prepare curated notebooks in which they can write, learn, and revise their book learnings.

  • NCERT Accountancy textbook
  • TS Grewal – Aid to Accountancy
  • DK Goel – Class 12 Accountancy
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