CUET UG लेखाशास्त्र टेस्ट (कोड 301) में 50 बहुविकल्पीय प्रश्न होते हैं, 60 मिनट में; +5 सही उत्तर पर, -1 गलत उत्तर पर, छोड़ने पर 0। पाठ्यक्रम विषय के कक्षा 12 (NCERT) पाठ्यक्रम पर आधारित है। नीचे NTA की आधिकारिक PDF की हर इकाई और उसके टॉपिक दिए हैं (6 इकाइयाँ, 26 टॉपिक)।
CUET UG लेखाशास्त्र एक नज़र में
| पेपर कोड | 301 |
|---|---|
| समूह | खंड II: विषय |
| प्रश्न | 50 (सभी अनिवार्य) |
| अंक | 250 (5 प्रति प्रश्न) |
| अवधि | 60 मिनट |
| अंकन | +5 सही उत्तर पर, -1 गलत उत्तर पर, छोड़ने पर 0 |
| माध्यम | 13 भाषाएँ: अंग्रेज़ी, हिंदी, असमिया, बांग्ला, गुजराती, कन्नड़, मलयालम, मराठी, ओड़िया, पंजाबी, तमिल, तेलुगु और उर्दू |
| आधार | विषय के कक्षा 12 (NCERT) पाठ्यक्रम |
| आधिकारिक सिलेबस PDF | आधिकारिक PDF डाउनलोड करेंPDF |
CUET UG लेखाशास्त्र सिलेबस: इकाइयाँ और टॉपिक
इकाई 1 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
इकाई 2 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)
इकाई 3 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)
इकाई 4 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
इकाई 5 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) Optional to Unit V
इकाई 5 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
आधिकारिक PDF से पढ़ा गया: 9 November 2026 · आधिकारिक सिलेबस PDF · NTA
CUET UG लेखाशास्त्र: पिछले वर्षों के प्रश्नपत्र
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