CUET UG Accounts 2026 Syllabus & Preparation Strategy
Accountancy is one of the most scoring and in-demand domain subjects in CUET UG 2026, especially for students targeting B.Com (Hons), Accounting & Finance, BBA, Economics, and Commerce-based UG programs in top universities like DU, BHU, JMI, Allahabad University and many more. A strong Accountancy score can significantly boost your overall CUET percentile and help you secure a seat in the most prestigious commerce colleges in India.
In this article, we’ll talk about the CUET UG 2026 Accounts & Preparation strategy that helps you to get into your dream university.
CUET UG Accounts 2026 Syllabus
The Syllabus of Accounts is divided into 6 units, and here’s the exact breakdown of chapters in Accounts.
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, and 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 the 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, dividends and tax, sale, and purchase of non-current assets (as per revised standard issued by ICAI).
Unit VI: 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 schedules, loan repayment schedules, and payroll accounting. Graphs and Charts in an electronic spreadsheet.
CUET UG Accounts 2026 Preparation Strategy
Accountancy is one of the most predictable and high-scoring subjects in CUET — if you follow a smart and structured approach. With the expert mentorship of MeritZone Education, students learn how to solve accurately, apply concepts to real-life business problems, and score confidently above 95+ percentile.
Build a Strong Foundation in Basic Accounting Concepts
Accounting success depends on your clarity in Class 12 fundamentals.
At MeritZone, every concept is taught using business-wise examples. Journal → Ledger → Trial Balance → Final Accounts is built step-by-step. Students understand why entries are passed, not just how. A strong base means zero confusion in tricky MCQs.
Learn Through Practical Numerical Practice
CUET Accountancy focuses more on applications rather than theory. We ensure students practice:Journal Entries, Depreciation, Partnership Accounts, Cash Flow Statements, Company Accounts. Daily numerical drills improve speed + accuracy, the two biggest scoring weapons.
Master Presentation & Format-Based Questions
Many students lose marks due to incorrect formats. MeritZone trains students to: Present statements professionally, Follow exact CUET marking patterns, Avoid calculation & placement errors. Clean and correct formats = Guaranteed marks.
Focus on High-Weightage Chapters First
Not all chapters are equal in CUET. We prioritise: Partnership Firm, Company Accounts, Cash Flow Statement. This ensures maximum marks in minimum time.
Master Theory Through Short Notes
Theory may look small, but many MCQs come from: Accounting Principles, Concepts & Assumptions, Share & Debenture theory, Non-profit organisation basics. MeritZone provides: Short Notes, Quick Summary Charts, Memory Tricks. Everything is optimised to help recall faster.
Practice PYQs + Mock Tests for Real Scoring Growth
CUET Accountancy repeats patterns; understanding these makes scoring easier. Our PYQs + AI-based analysis help students learn: Which question types recur, what needs improvement, and how to avoid negative marking. Weekly mock tests build exam confidence and accuracy.
Conclusion
Accountancy can be the most scoring subject for CUET UG aspirants when approached with strong concepts and regular practice. With the right syllabus understanding, consistent mock tests, and expert guidance from MeritZone Education, you can easily secure top marks and admission into the leading commerce colleges of India.
