CUET 2025 Accountancy Important Topics and Chapter Wise Weightage

Common University Entrance Test 2025 ( CUET )

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Shruti Garg
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Updated on Dec 17, 2024 15:04 IST

CUET 2025 exam will be held in May/June in CBT mode. Commerce students preparing for CUET Accounts must check the CUET Accountancy important topics and chapter-wise weightage to ace the examination. Know the important topics to focus on and weightage of each topic based on previous year CUET question paper.

CUET Accountancy Important Topics and Weightage

CUET Accountancy Important Topics and Weightage

NTA conducts CUET UG examination for admission to UG courses offered by central, state, private and deemed universities across India. CUET Accountancy is a core subject for commerce stream students, and it becomes important to prioritize the right topics. Focusing on the important units with the help of CUET Accountancy important topics and chapter wise weightage will help candidates ace the CUET accounts exam.

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CUET date 2025 will be announced soon. CUET UG 2025 will be scheduled in May/June 2025. It will be a computer-based test (CBT). NTA is yet to release the CUET notification 2025. Read this article by Shiksha to know the CUET accounts important topics and chapter-wise weightage for preparation.

Q:   What is the CUET marking scheme?

A:

NTA prescribes the CUET UG marking scheme. Check below to know the CUET UG marking scheme 2025:

  • Correct answer or the most appropriate answer: Five marks (+5)
  • Any incorrect option marked will be given minus one mark (-1).
  • Unanswered/Marked for Review will be given no mark (0).
  • If more than one option is found to be correct then Five marks (+5) will be awarded to only those who have marked any of the correct options.
  • If all options are found to be correct then Five marks (+5) will be awarded to all those who have attempted the question.
  • If none of the options is found correct or a question is found to be wrong or a question is dropped, then all candidates who have attempted the dropped question will be given five marks (+5) marks.

Q:   Is there a negative marking in CUET?

A:

Yes. There is a negative marking in the CUET exam. For each wrong answer, one mark is deducted. Negative marking will not be applicable in case of unattempted questions. The marking scheme as per NTA is given below.

i. Correct answer or the most appropriate answer: Five marks (+5)
ii. Any incorrect option marked will be given minus one mark (-1).
iii. Unanswered/Marked for Review will be given no mark (0).
iv. If more than one option is found to be correct then Five marks (+5) will be awarded to only those who have marked any of the correct options.
v. If all options are found to be correct then Five marks (+5) will be awarded to all those who have attempted the question.

vi. If none of the options is found correct or a question is found to be wrong or a question is dropped, then all candidates who have attempted the dropped question will be given five marks (+5) marks.

Q:   Can CUET normalisation reduce marks?

A:

CUET normalisation procss refers to a process of adjusting scores to account for variations in difficulty between different sessions of CUET exam. The aim is to ensure fairness and equity among students who may have taken different sessions of the same exam.

The normalization process shouldn't inherently reduce marks for students. Instead, it aims to adjust scores in a way that maintains the integrity and validity of the assessment. CUET Normalization might involve scaling scores, adjusting grade boundaries, or applying statistical techniques to ensure that the difficulty level of the assessment doesn't disadvantage any particular group of students.

CUET Accounts Exam Pattern 2025

Aspirants must be through with the CUET exam pattern for Accountancy. Refer to the table below to know the updated CUET accountancy exam pattern.

Features

Details

Number of questions

50

Number of questions to be attempted

50

Type of question

Multiple Choice Question (MCQ)

CUET Accounts exam duration

60 minutes

CUET marking scheme

+5 for each correct answer

-1 for each incorrect answer

CUET Accounts Syllabus 2025

 Candidates must refer to the table below to know the CUET syllabus for accounts.

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Units

CUET Accounts Important Topics

Accounting for Not-for-Profit Organizations and Partnership Firms

Unit 1: Accounting Not-for-Profit Organisation

  • Not-for-profit organization
  • Receipts and Payments
  • Preparation of Income and Expenditure Account and Balance sheet

Unit 2: Accounting for Partnership

  • Nature of Partnership Firm
  • Final Accounts of 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

Company Accounts and Financial Statement Analysis

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

Computerized Accounting System

Unit 1: Overview of Computerized Accounting System

Concept, features, structure

Unit 2: 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 3: Accounting Using Database Management System (DBMS)

Concepts of DBMS, Creating data tables for accounting, etc.

Unit 4: Accounting Applications of Electronic Spreadsheets

Concepts, features, applications

Also Read:

CUET Chapter Wise Weightage

On the basis of the previous year's analysis, candidates can know the CUET Accounts important topics and the expected number of questions for each topic.

CUET Accounts Important Topics

Number of Expected Questions

Reconstitution of Partnership

10-12

Analysis of financial statements

7-8

Accounting for Share and Debenture Capital

6-7

Accounting-Not for Profit

5-6

Computerized Accounting System

4-5

Also Read:

CUET Accounts Question Paper

CUET Chapter Wise Weightage for Science/Commerce/Humanities

CUET Domain Subjects: Syllabus and Question Paper

Commerce students preparing for CUET can now download the CUET domain subject wise question paper and detailed syllabus for other commerce subjects.

Q:   What is the latest pattern for CUET UG exam?

A:

As per the latest CUET UG exma pattern, the CUET UG will now consists of 29 domain subjects, 33 langauges and General Test. The exam pattern for CUET UG is as follows:

Section

Number of Questions

Duration

Section IA- Language

50

60 Minutes

 

 

Section IB- Language

Section II- Domain Specific

50

Section III- General Test

50

Q:   Which subjects have been removed in CUET UG?

A:

UGC has announced the deletion of 26 subjects from CUET UG 2025 onwards. CUET UG 20 foreign langauges and six domain subjects have been removed. Check the list below to know the name of the subjects:

  • Foreign Languages (French, Spanish, German, Nepali, Persian, Italian, Arabic, Sindhi, Kashmiri, Konkani, Bodo, Dogri, Maithili, Manipuri, Santhali, Sanskrit, Tibetan, Japanese, Russian, Chinese)
  • Domain Subjetcs (Entrepreneurship, Teaching Aptitude, Fashion Studies, Tourism, Legal Studies, Engineering Graphics)

Subjects

CUET Syllabus

CUET Question Paper

English

CUET English Syllabus

CUET English Question Paper

Business Studies

CUET Business Studies Syllabus

CUET Business Studies Question Paper

Economics/ Business Economics

CUET Economics Syllabus

CUET Economics Question Paper

Home Science

CUET Home Science Syllabus

CUET Home Science Question Paper

Mathematics

CUET Mathematics Syllabus

CUET Mathematics Question Paper

General Test

CUET General Test Syllabus

CUET General Test Question Paper

CUET Accountancy Preparation Tips

While preparing for CUET Accountancy 2025, candidates must observe the following important points:

  • Grasp the CUET accounts syllabus and exam pattern. Candidates must focus on the most frequently asked questions in Accounts and prepare accordingly.
  • Students must strengthen their fundamentals with the help of NCERT books and exemplars.
  • Candidates must take ample of CUET mock tests and solve CUET previous year question paper to become familiar with the exam pattern and syllabus.
  • Choose best resources/study materials for CUET preparation.

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Read More:

Stream-wise Best UG courses options through CUET: Engineering, Science, Commerce, Arts

How is CUET syllabus different from CBSE syllabus?

Best Books for CUET UG 2025: Subject-wise Best Books, Study Materials & Preparation Tips

About the Author
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Shruti Garg
Assistant Manager- Editorial

Shruti is a graduate in Education and Literature. She is a passionate writer. As her name suggests she is a good listener, a binge-watcher, and a great foodie. She loves playing badminton and doing meditation in her... Read Full Bio

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