CUET (UG) Accountancy Syllabus 2025 PDF Download
Candidates must be familiar with the CUET (UG) Accountancy Syllabus to pursue further Accountancy education. Click here to access the CUET (UG) Accountancy Syllabus 2025 PDF.
CUET (UG) Accountancy Syllabus 2025
The CUET (UG) Accountancy Syllabus for the CUET (UG) 2025 is available by the National Testing Agency. The CUET (UG) Accountancy Syllabus is available for review from the link below. The CUET (UG) 2025 Accountancy syllabus defines and describes each unit covered on the CUET (UG) 2025 Accountancy exam.
Academic year:
NTA Entrance Exam Accountancy Revised Syllabus
Units and Topics
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Syllabus
1: Accounting for Not-for-profit Organisations and Partnership Firms
NTA Entrance Exam Accountancy Syllabus
1 Accounting Not-for-profit Organisation
- Concept of Non-Profit Concerns
- Introduction
- Meaning
- Features
- Profit Organisations vs Not-For-Profit Organisations
- Need for Maintaining Books of Accounts and Preparation of Final Accounts
- Receipts and Payments Account
- Introduction
- Format
- Features
- Types of Receipts
- Types of Payments
- Specimen of Receipts and Payments Account
- Income and Expenditure Account
- Introduction
- Features
- Specimen
2 Accounting for Partnership
- Concept of Partnership
- Introduction
- Definition: Partnership
- Features
- Nature of Partnership
- Rights of Partner
- Partnership Deed
- Introduction
- Content
- Importance
- Example
- Special Aspects of Partnership Accounts> Partner's Capital Account
- Introduction
- Journal Entries
- Example
- Types of Partners' Capital Accounts
- Distribution of Profit Among Partners
3 Reconstitution of Partnership
- Change in Profit Sharing Ratio Among the Existing Partners
- Sacrificing ratio and Gaining ratio
- Retirement/Death of a Partner> Reserves and Accumulated Profits/Losses
- Introduction
- Journal Entries
- Example
- Methods of Valuation of Goodwill
- Concept of Goodwill
- Introduction
- Meaning
- Definition: Goodwill
- Characteristics
- Nature of Goodwill
- Need for Valuing Goodwill
- Factors Affecting the Value of Goodwill
- Admission of Partner
- Introduction
- Rights of a New Partner
- Effects of Admission of a Partner
- Adjustments Made at the Time of Admission of a Partner
- Admission of Partner> Change in Profit-Sharing Ratio
- New Profit Sharing Ratio
- Introduction
- Case 1
- Case 2
- Case 3
- Example
- New Profit Sharing Ratio
- Admission of Partner> Accounting Treatment of Goodwill
- Introduction
- Journal Entries
- Example
- Admission of Partner> Revaluation of Assets and Liabilities
- Introduction
- Accounting Entries
- Examples
- Admission of Partner> Adjustment of Capital
- Introduction
- Accounting Entries
- Examples
- Retirement of Partner
- Introduction
- Accounting Adjustments at the time of the Retirement of a Partner
- Retirement and Death of a Partner - Sacrificing Ratio
- Retirement/Death of a Partner> New Profit Sharing Ratio
- Retirement/Death of a Partner> Treatment of Goodwill
- Introduction
- Unrecorded Goodwill
- Hidden Goodwill
- Example
- Death of Partner
- Retirement/Death of a Partner> Revaluation of Assets and Liabilities
- Introduction
- Journal Entries
- Example
4 Dissolution of Partnership Firm
- Concept of Dissolution of Partnership Firm
- Introduction
- Modes of Dissolution of Firm
- Types of Firm Dissolution> Simple Dissolution
- Meaning
- Accounts Required to be Opened
2: Company Accounts and Financial Statement Analysis
NTA Entrance Exam Accountancy Syllabus
5 Accounting for Share and Debenture Capital
- Concept of Shares
- Share Capital - Issue and Allotment of Preference Shares
- Shareholder's Fund> Share Capital of a Company
- Introduction
- Authorised or Nominal, or Registered Capital
- Issued Capital
- Subscribed Capital
- Called-up Capital
- Paid-up Capital
- Reserve Capital and Capital Reserves
- Authorised Capital vs Issued Capital
- Issue of Different Classes of Shares
- Forfeiture of Shares
- Introduction
- Accounting Entries
- Forfeiture of Shares that were Issued at Par
- Forfeiture of Shares that were Issued at a Premium
- Disclosure of Debentures in the Company’s Balance Sheet
- Issue of Debentures for Cash
- Introduction
- Accounting Entries
- Example
- Issue of Debentures for Consideration Other than Cash
- Introduction
- Issue of Debentures to Promoters
- Issue of Debentures to Underwriters
- Issue of Debentures to Vendors
- Journal Entries
- Example
- Methods of Redemption of Debentures> Redemption by Payment in Instalments by Draw of Lots
- Introduction
- Example
- Out of Proceeds of Fresh Issue
- Accumulated Profits in Redemption of the Debenture
- Concept of Sinking Fund in Redemption of the Debenture
6 Analysis of Financial Statements
- Concept of Financial Statements
- Introduction
- Definition: Financial Statement
- Objectives
- Characteristics
- Nature
- Essentials of Financial Statements
- Uses and Importance
- Limitations
- Preparation of Simple Financial Statements of a Company
- Preparation of simple financial statements of a company in the prescribed form with major headings only.
- Concept of Financial Statement Analysis
- Meaning
- Definition: Financial Statement Analysis
- Uses of Financial Analysis
- Purpose of Financial Analysis
- Parties Interested in Financial Analysis
- Limitations
- Comparative Financial Statement
- Introduction
- Objectives
- Limitations
- Common-Size Statement
- Introduction
- Objectives
- Concept of Ratio Analysis
- Introduction
- Objectives
- Advantages
- Limitations
- Liquidity Ratios
- Quick Ratio/Acid Test Ratio/Liquid Ratio
- Introduction
- Objectives
- Effect of Transactions on Quick Ratio
- Formula
- Example
- Quick Ratio/Acid Test Ratio/Liquid Ratio
- Solvency Ratios
- Debt to Equity Ratio
- Introduction
- Formula
- Objectives
- Effect of Transactions on Debt to Equity Ratio
- Example
- Debt to Total Assets Ratio
- Introduction
- Formula
- Objectives
- Example
- Proprietary Ratio
- Introduction
- Formula
- Objectives
- Example
- Debt to Equity Ratio
- Activity Ratios
- Inventory Turnover Ratio
- Introduction
- Formula
- Significance
- Example
- Trade Receivables Turnover Ratio
- Introduction
- Formula
- Significance
- Example
- Trade Payables Turnover Ratio
- Introduction
- Formula
- Significance
- Example
- Working Capital Turnover Ratio
- Introduction
- Formula
- Significance
- Example
- Inventory Turnover Ratio
- Activity Ratio - Fixed Assets Turnover Ratio
- Activity Ratio - Current Assets Turnover
- Classification of Ratios> Income Statement Ratio
- Gross Profit Ratio
- Net Profit Ratio
- Operating Profit Ratio
- Operating Ratio
- Classification of Ratios> Combined/Mixed Ratio
- Return on Investment (ROI)
- Return on Capital Employed (ROCE)
- Profitability Ratios
- Earnings Per Share
- Introduction
- Formula
- Significance
- Example
- Earnings Per Share
- Profitability Ratio - Dividend per Share
- Profitability Ratio - Profit Earning Ratio
7 Statement of Changes in Financial Position
- Concept of Cash Flow Statement
- Introduction
- Objectives
- Importance
- Limitations
3: Computerized Accounting System
NTA Entrance Exam Accountancy Syllabus
8 Overview of Computerised Accounting System
- Computerized Accounting System (CAS)
- Meaning
- Features
- Importance
- Components
- Creation of Accounting Documents
- Types of Computerised Accounting System
9 Using Computerised Accounting System
- Steps in Installation of CAS (Computerised Accounting System)
- Preparation of Chart of Accounts
- Codification and Hierarchy of Account Heads
- Using Computerised Accounting System - Data
- Data entry, Data validation, and Data verification
- Using Computerized Accounting System
- Adjusting entries, Preparation of financial statements, preparation of balance sheet, profit and loss account with closing entries and opening entries.
- Computerized Accounting System (CAS)
- Meaning
- Features
- Importance
- Components
- Creation of Accounting Documents
10 Accounting Using Database Management System (DBMS)
- Introduction to Database Concepts Using Libre Office Base
- Objects in Database Management System (DBMS)
- Tables, Queries, Forms, Reports
- Creating Data Tables for Accounting
- DBMS in Business Application
- Using queries, forms, and reports for generating accounting information.
- Database design, tables, fields, relationships, forms reports and indexing.
- Applications of DBMS in generating accounting information such as shareholders’ records, sales reports, customers’ profiles, suppliers’ profiles payroll, employees’ profiles, and petty cash registers.
- The following examples of DBMS in business applications:
- Accounting Information
- Debtors and Creditors
- Bank Reconciliation Statement
- Asset Accounting
11 Accounting Applications of Electronic Spreadsheet
- Concept of Electronic Spreadsheet (ES)
- Features Offered by Electronic Spreadsheet
- Applications of ES in Generating Accounting Information - Preparing Depreciation Schedules
- Application in Generating Accounting Information - Loan Repayment of Loan Schedule
- Generating Accounting Information - Payroll
- Applications of Es in Generating Accounting Information - Other Company
