Which programmes require Accountancy / Book Keeping?

145 programmes at 57 universities name Accountancy / Book Keeping outright in their CUET requirement. No combination of the other papers reaches them, so a candidate who does not sit Accountancy / Book Keeping cannot apply to any of them.

Which universities accept Accountancy / Book Keeping?

522 programmes across 107 universities can use Accountancy / Book Keeping in their CUET requirement, counted from the admission documents we have read line by line. That figure includes the programmes that merely allow the paper as one option alongside others.

What is the CUET subject code for Accountancy / Book Keeping?

Accountancy / Book Keeping carries NTA subject code 301. It is a domain paper in the CUET (UG) subject list.

Which papers are most often taken with Accountancy / Book Keeping?

Counting the programme rules that accept Accountancy / Book Keeping, the papers those same rules accept most often are Business Studies, Economics / Business Economics, English, Mathematics / Applied Mathematics, Computer Science / Information Practices. This is a count of rules, not of what candidates choose.

Are past answer keys available for Accountancy / Book Keeping?

NTA has published a final answer key covering Accountancy / Book Keeping for 2026, 2025, 2024, 2024. Each link opens NTA's own PDF at the page where this paper starts. NTA does not publish the question paper itself.

Accountancy / Book Keeping

Subject code 301 · domain paperWhere this paper leads

145

programmes strictly require Accountancy / Book Keeping

universities among them

Each of those rules names Accountancy / Book Keeping outright — no combination of the other papers reaches them. That is the whole case for spending one of five slots on it.

The paper at a glance

Accountancy / Book-Keeping carries the subject code 301. The syllabus described here is the one published for 2026-27.

It is a short document: a cover page and two pages of topics. Almost all of it is the Class 12 accountancy course — partnership firms, companies, and reading a company's financial statements.

How the syllabus is organised

The document is laid out in five units (Unit I to Unit V), with an optional alternative to Unit V. There are no sections and no A/B split; the units run straight through, and the only fork is at the end, where a second Unit V on computerised accounting is offered as an alternative to the one on financial statement analysis.

The syllabus itself is a list of topics only. It does not print question counts, marks, negative marking or timing, and it does not say how the optional unit is handled in the paper. Read it alongside the exam pattern.

Partnership accounts: Units I to III

The first three units follow the life of a partnership firm: how it is set up and shares profit, how it changes when a partner joins, retires or dies, and how it is wound up.

Unit	What it covers
Unit I: Accounting for Partnership	Nature of a partnership firm — partnership deed (meaning, importance); accounts of partnership — fixed versus fluctuating capital, division of profit among partners, Profit and Loss Appropriation Account, guarantee of profit to a partner, past adjustments
Unit II: Reconstitution of a Partnership Firm	Change in profit-sharing ratio among existing partners — sacrificing and gaining ratio; revaluation of assets and reassessment of liabilities, distribution of reserves and accumulated profits; goodwill — nature, factors affecting it, and valuation by average profit, super profit and capitalisation methods; admission of a partner — effect of admission, change in ratio, treatment of goodwill, revaluation, reserves and adjustment of capitals; retirement or death of a partner — change in ratio, goodwill, revaluation, accumulated profits, deceased partner's capital account and executor's account, loan account
Unit III: Dissolution of Partnership Firm	Meaning; settlement of accounts — preparation of the Realisation Account and related accounts (excluding piecemeal distribution, sale to a company and insolvency of a partner)

Unit II is the longest in the document. It names three methods of valuing goodwill and walks through admission, retirement and death separately, so expect the same underlying adjustments — goodwill, revaluation, reserves — to appear in each of those settings. Unit III explicitly excludes piecemeal distribution, sale to a company and insolvency of a partner.

Company accounts: Unit IV

Unit	What it covers
Unit IV: Company Accounts: Accounting for Share and Debenture Capital	Features and types of companies; share capital — meaning, nature and types; accounting for share capital — issue and allotment of equity and preference shares, over- and under-subscription, issue at par and premium, calls in advance and in arrears, issue for consideration other than cash; forfeiture and re-issue of shares; presentation of share capital and debentures in the balance sheet; issue of debentures — at par, premium and discount, for consideration other than cash, with terms of redemption, as collateral security; interest on debentures; writing off discount or loss on issue of debentures

Unit

What it covers

Unit IV: Company Accounts: Accounting for Share and Debenture Capital

Features and types of companies; share capital — meaning, nature and types; accounting for share capital — issue and allotment of equity and preference shares, over- and under-subscription, issue at par and premium, calls in advance and in arrears, issue for consideration other than cash; forfeiture and re-issue of shares; presentation of share capital and debentures in the balance sheet; issue of debentures — at par, premium and discount, for consideration other than cash, with terms of redemption, as collateral security; interest on debentures; writing off discount or loss on issue of debentures

This unit covers both shares and debentures. On the share side it goes as far as forfeiture and re-issue; on the debenture side it names issue at par, premium and discount, issue as collateral security, interest, and writing off discount or loss on issue. Redemption of debentures appears only as "terms of redemption" attached to issue.

Analysis of financial statements, or its alternative: Unit V

Unit	What it covers
Unit V: Analysis of Financial Statements	Financial statements of a company — simple statements in the prescribed form with major headings and sub-headings; financial analysis — meaning, significance, purpose and limitations; tools — comparative statements and common-size statements; accounting ratios — meaning, objectives and types (liquidity, solvency, activity, profitability); cash flow statement — meaning, objectives, preparation, adjustments for depreciation, amortisation, dividend and tax, and purchase and profit or loss on sale of non-current assets (as per the revised standard issued by ICAI)
Optional to Unit V — Unit V: Computerised Accounting System	Concept and types of a Computerised Accounting System (CAS); its features, advantages and limitations; structure of a CAS — chart of accounts, codification and hierarchy of account heads; Accounting Information System (AIS); accounting applications of electronic spreadsheets — features offered, generating accounting information, reports using pivot tables, common spreadsheet errors, depreciation schedule, loan repayment schedule, payroll accounting; graphs and charts in a spreadsheet for business data

Unit

What it covers

Unit V: Analysis of Financial Statements

Financial statements of a company — simple statements in the prescribed form with major headings and sub-headings; financial analysis — meaning, significance, purpose and limitations; tools — comparative statements and common-size statements; accounting ratios — meaning, objectives and types (liquidity, solvency, activity, profitability); cash flow statement — meaning, objectives, preparation, adjustments for depreciation, amortisation, dividend and tax, and purchase and profit or loss on sale of non-current assets (as per the revised standard issued by ICAI)

Optional to Unit V — Unit V: Computerised Accounting System

Concept and types of a Computerised Accounting System (CAS); its features, advantages and limitations; structure of a CAS — chart of accounts, codification and hierarchy of account heads; Accounting Information System (AIS); accounting applications of electronic spreadsheets — features offered, generating accounting information, reports using pivot tables, common spreadsheet errors, depreciation schedule, loan repayment schedule, payroll accounting; graphs and charts in a spreadsheet for business data

The main Unit V is the analytical half of the course: comparative and common-size statements, the four families of accounting ratios, and the cash flow statement. The document says the cash flow adjustments follow the revised standard issued by ICAI.

The block headed "Optional to Unit V" is a different subject altogether: computerised accounting systems and spreadsheets. The syllabus presents it as an alternative, mirroring the choice schools offer in Class 12. It does not say whether the paper will contain questions from both and let you choose, or how many questions either version gets.

What this syllabus does not tell you

The document is a topic list and nothing more. From it you cannot learn:

how many questions come from each unit, or the marks, negative marking and duration — those are on the exam pattern;
how the optional Unit V is offered in the paper — whether both versions appear and you pick, or something else;
the weightage of any unit, so treat every unit as examinable rather than ranking them;
how difficult the questions will be, or whether they will be conceptual or numerical;
which books to use; the syllabus names no textbook;
how much weight a university gives this paper once you qualify — the programmes that accept it are listed below, but the marks or ranking rule each one applies sits in its own admission bulletin.

For anything about attempt rules or numbers of questions, go to the NTA information bulletin and the exam pattern rather than to this list.

Where this paper can take you

Programmes whose rule can use Accountancy / Book Keeping, from the 107 universities whose documents we have read. 145 of them cannot be reached any other way.

Accountancy / Book Keeping is the only way inAccountancy / Book Keeping is one route

See all 522 against my paper setShowing the 12 universities with the most Accountancy / Book Keeping programmes, of 107.

Questions

Which programmes require Accountancy / Book Keeping?: 145 programmes at 57 universities name Accountancy / Book Keeping outright in their CUET requirement. No combination of the other papers reaches them, so a candidate who does not sit Accountancy / Book Keeping cannot apply to any of them.
Which universities accept Accountancy / Book Keeping?: 522 programmes across 107 universities can use Accountancy / Book Keeping in their CUET requirement, counted from the admission documents we have read line by line. That figure includes the programmes that merely allow the paper as one option alongside others.
What is the CUET subject code for Accountancy / Book Keeping?: Accountancy / Book Keeping carries NTA subject code 301. It is a domain paper in the CUET (UG) subject list.
Which papers are most often taken with Accountancy / Book Keeping?: Counting the programme rules that accept Accountancy / Book Keeping, the papers those same rules accept most often are Business Studies, Economics / Business Economics, English, Mathematics / Applied Mathematics, Computer Science / Information Practices. This is a count of rules, not of what candidates choose.
Are past answer keys available for Accountancy / Book Keeping?: NTA has published a final answer key covering Accountancy / Book Keeping for 2026, 2025, 2024, 2024. Each link opens NTA's own PDF at the page where this paper starts. NTA does not publish the question paper itself.