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📒 CUET UG 2026
Accountancy
Notes by Thunder
Commerce – 301 · Chapter-wise Notes · 5 Units · 13 Chapters in Syllabus
🤝 Partnership
🔄 Reconstitution
🏢 Company Accounts
📊 Financial Analysis
💻 Computerised Accounting
13
Chapters in Syllabus
1
Not in CUET
5+1
Units
2026
Exam Ready
Unit I
Accounting for Partnership Firms
1 CHAPTER
01UNIT I
- Nature of Partnership Firm
- Partnership Deed: Meaning & Importance
- Fixed vs Fluctuating Capital
- Division of Profit among Partners
- Profit & Loss Appropriation Account
- Guarantee of Profit to a Partner
- Past Adjustments
Unit II
Reconstitution of Partnership
3 CHAPTERS
02UNIT II
- Changes in Profit Sharing Ratio
- Sacrificing Ratio & Gaining Ratio
- Revaluation of Assets & Liabilities
- Distribution of Reserves & Accumulated Profits
- Goodwill: Nature & Factors Affecting
- Average Profit Method
- Super Profit Method
- Capitalisation Method
03UNIT II
- Effect of Admission of a Partner
- Change in Profit Sharing Ratio
- Accounting Treatment for Goodwill
- Revaluation of Assets & Liabilities
- Reserves Adjustment / Accumulated Profits
- Adjustment of Capitals
04UNIT II
- Change in Profit Sharing Ratio
- Accounting Treatment of Goodwill
- Revaluation of Assets & Liabilities
- Adjustment of Accumulated Profits
- Deceased Partner's Capital Account
- Executor's Account & Loan Account
Unit III
Dissolution of Partnership
1 CHAPTER
05UNIT III
- Meaning of Dissolution
- Settlement of Accounts
- Preparation of Realisation Account
- Related Accounts on Dissolution
- ⚠ Excludes: Piecemeal Distribution
- ⚠ Excludes: Sale to Company & Insolvency
Unit IV
Company Accounts
3 CHAPTERS
06UNIT IV
- Features & Types of Companies
- Share Capital: Meaning, Nature & Types
- Issue & Allotment: Equity & Preference
- Over/Under Subscription
- Issue at Par & Premium
- Calls in Advance & Arrears
- Issue for Consideration Other than Cash
- Forfeiture & Re-issue of Shares
- Balance Sheet Presentation
07UNIT IV
- Issue at Par, Premium & Discount
- Issue for Consideration Other than Cash
- Debentures as Collateral Security
- Interest on Debentures
- Writing off Discount / Loss on Issue
- Balance Sheet Presentation
08UNIT IV
- Issue with Terms of Redemption
- Methods of Redemption
- Sinking Fund Method
- Purchase in Open Market
- Conversion of Debentures
Not in CUET 2026 Syllabus
Financial Statements of Not-for-Profit Organisations — This chapter is part of the Class 12 NCERT textbook but is not included in the official CUET UG 2026 Accountancy syllabus (Code 301). Skip this chapter for CUET preparation.
Unit V
Analysis of Financial Statements
4 CHAPTERS
09UNIT V
- Preparation of Financial Statements
- Prescribed Form: Major Headings
- Treatment of Profit or Loss
- Balance Sheet Presentation
10UNIT V
- Meaning, Significance & Purpose
- Limitations of Financial Analysis
- Comparative Statements
- Common Size Statements
11UNIT V
- Meaning & Objectives of Ratios
- Liquidity Ratios
- Solvency Ratios
- Activity Ratios
- Profitability Ratios
12UNIT V
- Meaning & Objectives
- Preparation of Cash Flow Statement
- Adjustments: Depreciation & Amortisation
- Adjustments: Dividend & Tax
- Purchase & Sale of Non-current Assets
- As per ICAI Revised Standard
ℹ️
Optional Unit: Study either Unit V (Analysis of Financial Statements, above) or Computerised Accounting System (below) — not both. Confirm with your institution.
Unit V — Optional
Computerised Accounting System
1 CHAPTER
13OPT V
- Overview: Concept & Types of CAS
- Features, Advantages & Limitations
- Chart of Accounts & Codification
- Hierarchy of Account Heads
- Accounting Information System (AIS)
- Electronic Spreadsheet Applications
- Preparing Reports using Pivot Tables
- Common Errors in Spreadsheets
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