The Common University Entrance Test (CUET) is a single-window examination conducted every year by the National Testing Agency at various examination centers across the country as a process for admission into various bachelor-level courses. Similarly, for the students who have opted for Accountancy as one of their key subjects, the CUET Accountancy Exam 2026 is a step that they need to pass. Hence, we have the CUET Accountancy Syllabus 2026 in the article below, as released by the NTA on its official website. This syllabus comprises all the important topics that students need to study in the process of getting admission into their aspired course and institution.
CUET Accountancy Syllabus 2026
The CUET UG Accountancy syllabus teaches basic accounting ideas, like how to record financial transactions and read financial statements such as balance sheets and profit and loss accounts. These statements help understand a business’s performance. The syllabus for 2026 is divided into 11 units, each covering smaller, important topics for the exam. It is essential to study all sections carefully to do well.
After passing the CUET UG Accountancy exam, students can choose courses like B.Com, BBA, BA LLB, or BA in Economics. These degrees open doors to careers in accounting, finance, business management, and economics. This exam helps students build a strong foundation for higher studies and future jobs in these fields.
CUET Accountancy Syllabus – Topics
The CUET 2026 Accountancy syllabus covers topics in Accounting for Partnership Firms and Companies, Financial Statement Analysis, and Accounting for Not-for-Profit Organizations. Key areas include partnership accounting (constitution and dissolution), share and debenture capital accounting, analysis of financial statements, accounting ratios, and the preparation of financial statements for companies. The syllabus also includes Computerized Accounting, focusing on electronic spreadsheets and database management systems, although the NPO chapter has been eliminated, and some elements of computerised accounting have been removed from the syllabus.
- Accounting Not-for-Profit Organisation.
- Accounting for Partnership.
- Reconstitution of Partnership.
- Dissolution of Partnership Firm.
- Accounting for Share and Debenture Capital.
- Analysis of Financial Statements.
- Statement of Changes in Financial Position.
- Overview of Computerised Accounting System.
- Using Computerised Accounting System.
- Accounting Using Database Management System (DBMS).
- Accounting Applications of Electronic Spreadsheets
Unit Wise CUET Accountancy Syllabus
The CUET Accountancy Syllabus 2026 has been divided into various units so that all the aspirants who are to appear for the exam can complete their preparations accordingly. The aspirants need to study about Accounting Not-for-Profit Organisation, Accounting for Partnership, Reconstitution of Partnership, Dissolution of Partnership Firm, Accounting for Share and Debenture Capital, Overview of Computerized Accounting System, etc. Check the table below for the detailed unit wise CUET Accountancy Syllabus 2026:
| Unit Wise CUET Accountancy Syllabus 2026 | ||
| Units | Name of Units | Sub Topics |
| Unit 1 | Accounting Not-for-Profit Organisation |
|
| Unit 2 | Accounting for Partnership |
|
| Unit 3 | Reconstitution of Partnership | Changes in profit sharing ratio among the existing partners – Sacrificing ratio and Gaining ratio, Goodwill, Admission of a partner, retirement/Death of a Partner |
| Unit 4 | Dissolution of Partnership Firm | Meaning, Settlement of accounts |
| Unit 5 | Accounting for Share and Debenture Capital | Share capital, Accounting for share capital, forfeiture of shares, Presentation of shares and debentures capital, Issue of debenture, redemption of debenture, Out of proceeds of fresh issue, accumulated profits and sinking fund |
| Unit 6 | Analysis of Financial Statements | Financial Statements of a Company, Financial Analysis, Tools for Financial Analysis, Accounting Ratios |
| Unit 7 | Statement of Changes in Financial Position | Cash Flow Statement |
| Unit 8 | Overview of Computerized Accounting System | Concept, features, structure |
| Unit 9 | Using Computerized Accounting System |
|
| Unit 10 | Accounting Using Database Management System (DBMS) | Concepts of DBMS, Creating data tables for accounting, etc. |
| Unit 11 | Accounting Applications of Electronic Spreadsheets | Concepts, features, applications |
CUET Accountancy Syllabus 2026 PDF Download
The newly updated CUET Accountancy Syllabus 2026 will soon be released by the National Testing Agency at its official website making it live for all the aspirants of the CUET Exam 2026. Now, all students preparing for the CUET 2026 exam can check and download the syllabus. To get the CUET Accountancy Syllabus 2026 PDF, students can visit the official NTA website at https://cuet.nta.nic.in/. A direct link is also available for easy access. This syllabus will help students understand the topics they need to study for the exam. Make sure to download it and start your preparation as soon as possible.
Best Books for CUET Accountancy Preparation 2026
Here are some great books to help you prepare accountancy presentations for the CUET exam. These books explain accountancy concepts in an easy and simple way. They use clear language and give useful examples, making it easier to understand the topics. With these books, you can learn how to present accountancy ideas well and improve your skills. If you want to do better in CUET, these resources are a helpful guide for clear explanations and better preparation.
- Accountancy by T.S. Grewal
- Accountancy by D.K. Goel
- Accountancy by Dr. P.C. Tulsian
- Accountancy by R.K. Mittal
- Accountancy by B.K. Bhattacharyya
- Accountancy by M.P. Gupta
- Accountancy by S.P. Jain and K.L. Narang
Topper’s Suggested Preparation Plan for CUET Accountancy
Toppers highlight that clarity of concepts + regular practice of MCQs + time-bound mocks are the real game changers in CUET Accountancy.
- Know the syllabus well – Go through NCERT Class 12 Accountancy syllabus properly, as CUET questions are based on it.
- Focus on important chapters – Partnership Accounts, Company Accounts, Accounting Ratios, Cash Flow Statement, and Accounting for Not-for-Profit Organisations are very scoring.
- Practice PYQs & sample papers – Solving CUET PYQs and mock tests helps understand question patterns and manage time.
- Strengthen basics – Clear understanding of journal entries, ledger posting, trial balance, and balance sheet formats is essential.
- Revise formulas daily – Ratios, cash flow adjustments, and accounting treatments should be revised regularly.
- Work on accuracy & speed – Practice MCQs within a timer to improve both.
- Make short notes – Write down formulas, formats, and important adjustments for quick revision before the exam.
- Stay consistent – Daily practice of numerical questions is the key to scoring high.


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