{"id":11562,"date":"2022-05-07T17:26:54","date_gmt":"2022-05-07T11:56:54","guid":{"rendered":"https:\/\/www.iquanta.in\/blog\/?p=11562"},"modified":"2022-11-04T15:07:02","modified_gmt":"2022-11-04T09:37:02","slug":"cuet-accountancy-syllabus-2022","status":"publish","type":"post","link":"https:\/\/www.iquanta.in\/blog\/cuet-accountancy-syllabus-2022\/","title":{"rendered":"CUET Accountancy Syllabus 2022"},"content":{"rendered":"\r\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_77 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.iquanta.in\/blog\/cuet-accountancy-syllabus-2022\/#CUET_Accountancy_Syllabus_2022\" >CUET Accountancy Syllabus 2022<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.iquanta.in\/blog\/cuet-accountancy-syllabus-2022\/#ACCOUNTANCY\" >ACCOUNTANCY<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.iquanta.in\/blog\/cuet-accountancy-syllabus-2022\/#Unit_I_Accounting_Not-for-Profit_Organisation\" >Unit I: Accounting Not-for-Profit Organisation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.iquanta.in\/blog\/cuet-accountancy-syllabus-2022\/#Unit_II_Accounting_for_Partnership\" >Unit II: Accounting for Partnership<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.iquanta.in\/blog\/cuet-accountancy-syllabus-2022\/#Unit_III_Reconstitution_of_Partnership\" >Unit III: Reconstitution of Partnership<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.iquanta.in\/blog\/cuet-accountancy-syllabus-2022\/#Unit_IV_Dissolution_of_Partnership_Firm\" >Unit IV: Dissolution of Partnership Firm<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.iquanta.in\/blog\/cuet-accountancy-syllabus-2022\/#Unit_V_Accounting_for_Share_and_Debenture_Capital\" >Unit V: Accounting for Share and Debenture Capital<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.iquanta.in\/blog\/cuet-accountancy-syllabus-2022\/#Unit_VI_Analysis_of_Financial_Statements\" >Unit VI: Analysis of Financial Statements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.iquanta.in\/blog\/cuet-accountancy-syllabus-2022\/#Unit_VII_Statement_of_Changes_in_Financial_Position\" >Unit VII: Statement of Changes in Financial Position<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.iquanta.in\/blog\/cuet-accountancy-syllabus-2022\/#Computerized_Accounting_System\" >Computerized Accounting System<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.iquanta.in\/blog\/cuet-accountancy-syllabus-2022\/#Unit_I_Overview_of_Computerised_Accounting_System\" >Unit I: Overview of Computerised Accounting System<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.iquanta.in\/blog\/cuet-accountancy-syllabus-2022\/#Unit_II_Using_Computerised_Accounting_System\" >Unit II: Using Computerised Accounting System<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.iquanta.in\/blog\/cuet-accountancy-syllabus-2022\/#Unit_III_Accounting_Using_Database_Management_System_DBMS\" >Unit III: Accounting Using Database Management System (DBMS)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.iquanta.in\/blog\/cuet-accountancy-syllabus-2022\/#Unit_IV_Accounting_Applications_of_Electronic_Spreadsheet\" >Unit IV: Accounting Applications of Electronic Spreadsheet<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1><span class=\"ez-toc-section\" id=\"CUET_Accountancy_Syllabus_2022\"><\/span><strong>CUET Accountancy Syllabus 2022<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h1>\r\n<h2><span class=\"ez-toc-section\" id=\"ACCOUNTANCY\"><\/span><strong>ACCOUNTANCY<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n<p>Accounting for Not-for-Profit Organisations and Partnership Firms<\/p>\r\n<h3><span class=\"ez-toc-section\" id=\"Unit_I_Accounting_Not-for-Profit_Organisation\"><\/span><strong>Unit I: Accounting Not-for-Profit Organisation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n<p>\u2022 Not-for-profit organization: Meaning and Examples.<br \/>\u2022 Receipts and Payments: Meaning and Concept of fund-based and non-fund-based accounting.<br \/>\u2022 Preparation of Income and Expenditure Account and Balance sheet from receipt and payment account<br \/>with additional information.<\/p>\r\n<h3><span class=\"ez-toc-section\" id=\"Unit_II_Accounting_for_Partnership\"><\/span><strong>Unit II: Accounting for Partnership<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n<p>\u2022 Nature of Partnership Firm: Partnership deed (meaning, importance).<br \/>\u2022 Final Accounts of Partnership: Fixed v\/s Fluctuating capital, Division of profit among partners, Profit, and Loss Appropriation account.<\/p>\r\n<h3><span class=\"ez-toc-section\" id=\"Unit_III_Reconstitution_of_Partnership\"><\/span><strong>Unit III: Reconstitution of Partnership<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n<p>Changes in profit sharing ratio among the existing partners \u2013 Sacrificing ratio and Gaining ratio.<br \/>\u2022 Accounting for Revaluation of Assets and Liabilities and Distribution of reserves and<br \/>accumulated profits.<br \/>\u2022 Goodwill: Nature, Factors affecting and Methods of valuation: Average profit, Super profit,<br \/>Multiplier, and Capitalisation methods.<br \/>\u2022 Admission of a Partner: Effect of admission of a partner, Change in profit sharing ratio, the<br \/>Accounting treatment for goodwill, Revaluation of assets and liabilities, Reserves (accumulated<br \/>profits), and Adjustment of capital.<br \/>\u2022 Retirement\/Death of a Partner: Change in profit sharing ratio, Accounting treatment of<br \/>goodwill, Revaluation of assets and liabilities, Adjustment of accumulated profits (Reserves).<\/p>\r\n<h3><span class=\"ez-toc-section\" id=\"Unit_IV_Dissolution_of_Partnership_Firm\"><\/span><strong>Unit IV: Dissolution of Partnership Firm<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n<p>\u2022 Meaning, Settlement of accounts: Preparation of realization account and related accounts<br \/>(excluding piecemeal distribution, sale to a company, and insolvency of a Partner)<br \/>Company Accounts and Financial Statement Analysis<\/p>\r\n<h3><span class=\"ez-toc-section\" id=\"Unit_V_Accounting_for_Share_and_Debenture_Capital\"><\/span><strong>Unit V: Accounting for Share and Debenture Capital<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n<p>\u2022 Share Capital: Meaning, Nature, and Types.<br \/>\u2022 Accounting for Share Capital: Issue and Allotment of Equity and Preference Shares; Over<br \/>subscription and Under subscription; Issue at par, premium, and at discount; Calls in advance, Calls in<br \/>arrears, Issue of shares for consideration other than cash.<br \/>\u2022 Forfeiture of Shares: Accounting treatment, Re-issue of forfeited shares.<br \/>\u2022 Presentation of shares and Debentures Capital in the company\u2019s balance sheet.<br \/>\u2022 Issue of Debenture \u2013 At par, premium, and discount; Issue of debentures for consideration other than cash.<br \/><em>Note: There will be one Question Paper that will have 50 questions out of which 40 questions need to be<\/em><br \/><em>attempted.<\/em><br \/>\u2022 Redemption of the debenture.<br \/>\u2022 Out of proceeds of fresh issue, accumulated profits, and sinking fund.<\/p>\r\n<h3><span class=\"ez-toc-section\" id=\"Unit_VI_Analysis_of_Financial_Statements\"><\/span><strong>Unit VI: Analysis of Financial Statements<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n<p>\u2022 Financial Statements of a Company: Preparation of simple financial statements of a company in the<br \/>prescribed form with major headings only.<br \/>\u2022 Financial Analysis: Meaning, Significance, Purpose, Limitations.<br \/>\u2022 Tools for Financial Analysis: Comparative statements, Common size statements.<br \/>\u2022 Accounting Ratios: Meaning and Objectives, Types of ratios:<br \/><em>Liquidity Ratios:<\/em> Current ratio, Liquidity ratio.<br \/>Solvency Ratio: Debt to equity, Total assets to debt, Proprietary ratio.<br \/><em>Activity Ratio:<\/em> Inventory turnover, Debtors turnover, Payables turnover, Working capital<br \/>turnover, Fixed assets turnover, Current assets turnover.<br \/><em>Profitability Ratio:<\/em> Gross profit, Operating ratio, Net profit ratio, Return on Investment, Earning per Share,<br \/>Dividend per Share, Profit Earning ratio.<\/p>\r\n<h3><span class=\"ez-toc-section\" id=\"Unit_VII_Statement_of_Changes_in_Financial_Position\"><\/span><strong>Unit VII: Statement of Changes in Financial Position<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n<p>\u2022 Cash Flow Statement: Meaning and Objectives, Preparation, Adjustments related to depreciation,<br \/>dividend and tax, sale and purchase of non-current assets (as per revised standard issued by ICAI).<\/p>\r\n<h2><span class=\"ez-toc-section\" id=\"Computerized_Accounting_System\"><\/span><strong>Computerized Accounting System<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n<h3><span class=\"ez-toc-section\" id=\"Unit_I_Overview_of_Computerised_Accounting_System\"><\/span><strong>Unit I<\/strong>: <strong>Overview of Computerised Accounting System<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n<p>\u2022 Concept and Types of Computerised Accounting System (CAS).<br \/>\u2022 Features of a Computerised Accounting System.<br \/>\u2022 Structure of a Computerised Accounting System.<\/p>\r\n<h3><span class=\"ez-toc-section\" id=\"Unit_II_Using_Computerised_Accounting_System\"><\/span><strong>Unit II<\/strong>: <strong>Using Computerised Accounting System<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n<p>\u2022 Steps in the installation of CAS, Preparation of chart of accounts, Codification, and Hierarchy of account heads.<br \/>\u2022 Data entry, Data validation, and Data verification.<br \/>\u2022 Adjusting Entries, Preparation of financial statements, Closing entries, and Opening entries.<br \/>\u2022 Security of CAS and Security features are generally available in CAS (Students are expected<br \/>to understand and practice the entire accounting process using an accounting package.)<\/p>\r\n<h3><span class=\"ez-toc-section\" id=\"Unit_III_Accounting_Using_Database_Management_System_DBMS\"><\/span><strong>Unit III<\/strong>: <strong>Accounting Using Database Management System (DBMS)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n<p>\u2022 Concepts of DBMS.Objects in DBMS: Tables, Queries, Forms, Reports.<br \/>\u2022 Creating data tables for accounting.<br \/>\u2022 Using queries, forms, and reports for generating accounting information. Applications of DBMS<br \/>in generating accounting information such as shareholders\u2019 records, sales reports, customers\u2019<br \/>profiles, suppliers\u2019 profiles payroll, employees\u2019 profiles, and petty cash registers.<\/p>\r\n<h3><span class=\"ez-toc-section\" id=\"Unit_IV_Accounting_Applications_of_Electronic_Spreadsheet\"><\/span><strong>Unit IV: Accounting Applications of Electronic Spreadsheet<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n<p>\u2022 Concept of an Electronic Spreadsheet (ES).<br \/>\u2022 Features offered by Electronic Spreadsheet.<br \/>\u2022 Applications of Electronic Spreadsheet in generating accounting information, preparing<br \/>depreciation schedules, loan repayment schedules, payroll accounting, and other such<br \/>companies.<\/p>\r\n<p>To see Entire sylabus, Visit- <a href=\"https:\/\/cuet.samarth.ac.in\/\">cuet.samarth.ac.in<\/a>.<\/p>\r\n<p>For complete preparation, visit <a href=\"https:\/\/www.facebook.com\/groups\/1032678260678641\/?ref=share\">iQuanta FaceBook Group<\/a>.<\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>CUET Accountancy Syllabus 2022 ACCOUNTANCY Accounting for Not-for-Profit Organisations and Partnership Firms Unit I: Accounting Not-for-Profit Organisation \u2022 Not-for-profit organization: Meaning and Examples.\u2022 Receipts and Payments: Meaning and Concept of fund-based and non-fund-based accounting.\u2022 Preparation of Income and Expenditure Account and Balance sheet from receipt and payment accountwith additional information. Unit II: Accounting for Partnership [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":11580,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[434,435],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.4 (Yoast SEO v21.9.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CUET Accountancy Syllabus 2022 - iQuanta<\/title>\n<meta name=\"description\" content=\"CUET Accountancy Syllabus 2022 - Accountancy - Computerized Accounting System\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.iquanta.in\/blog\/cuet-accountancy-syllabus-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CUET Accountancy Syllabus 2022\" \/>\n<meta property=\"og:description\" content=\"CUET Accountancy Syllabus 2022 - 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