Acountacy CUET 2023 Entrance Exam Full Syllabus With Detail and Clear Explanation

Topics	Links
*Accounting for Not-for-Profit Organisations and Partnership Firms*
Unit 1: Accounting Not-for-Profit Organisation	Click Here
Unit 2: Accounting for Partnership	Click Here
Unit 3: Reconstitution of Partnership	Click Here
Unit 4: Dissolution of Partnership Firm	Click Here
*Company Accounts and Financial Statement Analysis*
Unit 5: Accounting for Share and Debenture Capital	Click Here
Unit 6: Analysis of Financial Statements	Click Here
Unit 7: Statement of Changes in Financial Position	Click Here
*Computerized Accounting System*
Unit 1: Overview of Computerised Accounting System	Click Here
Unit 2: Using Computerised Accounting System	Click Here
Unit 3: Accounting Using Database Management System (DBMS)	Click Here
Unit 4: Accounting Applications of Electronic Spreadsheet	Click Here

Unit 1: Accounting Not-for-Profit Organisation

Not-for-profit organization: Meaning and Examples.
Receipts and Payments: Meaning and Concept of fund-based and non-fund-based accounting.
Preparation of Income and Expenditure Account and Balance sheet from receipt and payment account with additional information.

Unit 2: 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.

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 a partner, Change in profit sharing ratio, the 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).

Meaning, Settlement of accounts: Preparation of realization account and related accounts (excluding piecemeal distribution, sale to a company and insolvency of a Spartner)

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 considerationother than cash.
Redemption of the debenture.
Out of proceeds of fresh issue, accumulated profits, and sinking fund.

Financial Statements of a Company: Preparation of simple financial statements of a companyin the prescribed form with major headings only.
Financial Analysis: Meaning, Significance, Purpose, Limitations.
Tools for Financial Analysis: Comparative statements, Common size statements.
Accounting Ratios: Meaning and Objectives, Types of ratios:
Liquidity Ratios: Current ratio, Liquidity ratio.

Solvency Ratio: Debt to equity, Total assets to debt, Proprietary ratio

Activity Ratio: Inventory turnover, Debtors turnover, Payables turnover, Working capital turnover, Fixed assets turnover, Current assets turnover.

Profitability Ratio: Gross profit, Operating ratio, Net profitratio, Return on Investment, Earningper Share,Dividend per Share, Profit Earning 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).

Steps in the installation of CAS, Preparation of chart of accounts, Codification, and Hierarchy of account heads
Data entry, Data validation, and Data verification.
Adjusting entries, Preparation of financial statements, Closing entries, and Opening entries.
Security of CAS and Security features are generally available in CAS (Students are expected tounderstand and practice the entire accounting process using an accounting package.)

Concepts of DBMS.Objects in DBMS: Tables, Queries, Forms, Reports
Creating data tables for accounting.
Using queries, forms, and reports for generating accounting information. Applications of DBMS in generating accounting information such as shareholders' records, sales reports, customers' profiles,suppliers' profiles payroll, employees' profiles, and petty cash registers

Concept of an Electronic Spreadsheet (ES).
Features offered by Electronic Spreadsheet.
Applications of Electronic Spreadsheet in generating accounting information, preparing depreciation schedules, loan repayment schedules, payroll accounting, and other such company