CUET Syllabus: Accountancy | CUET UG Mock Test Series 2026 PDF Download

 Page 1


 
 
For the Year 2025 
 
  
Accountancy/ Book 
Keeping – 301                     
Syllabus for CUET 
(UG) 
 
Page 2


 
 
For the Year 2025 
 
  
Accountancy/ Book 
Keeping – 301                     
Syllabus for CUET 
(UG) 
 
 
1 | P a g e 
 
Unit I: 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 II: 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 Capitalisation methods.  
• Admission of a Partner: Effect of admission of partner, Change in profit sharing ratio, 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 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 
• 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, 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 company’s balance sheet. 
• Issue of Debenture – At par, premium and discount; Issue of debentures for consideration other 
than cash.  
 
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 only. 
• Financial Analysis: Meaning, Significance and Purpose, 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, 
dividend and tax, sale, and purchase of non-current assets (as per revised standard issued by ICAI).  
 
 
Page 3


 
 
For the Year 2025 
 
  
Accountancy/ Book 
Keeping – 301                     
Syllabus for CUET 
(UG) 
 
 
1 | P a g e 
 
Unit I: 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 II: 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 Capitalisation methods.  
• Admission of a Partner: Effect of admission of partner, Change in profit sharing ratio, 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 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 
• 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, 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 company’s balance sheet. 
• Issue of Debenture – At par, premium and discount; Issue of debentures for consideration other 
than cash.  
 
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 only. 
• Financial Analysis: Meaning, Significance and Purpose, 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, 
dividend and tax, sale, and purchase of non-current assets (as per revised standard issued by ICAI).  
 
 
 
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Optional to Unit V 
 
Unit V: Computerised Accounting System  
• Overview of Computerised Accounting System  
• 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 Applications of Electronic Spreadsheet  
• Features offered by Electronic Spreadsheet. Applications of Electronic Spreadsheet in generating 
accounting information, preparing depreciation schedule, loan repayment schedule, payroll 
accounting.  
• Graphs and Charts in electronic spreadsheet