Common University Entrance Test (UG) — Accountancy / Book Keeping (301)

Key facts

Conducting body

National Testing Agency

Eligible class

Class-12

Exam level

National

Exam areas

General, Multidisciplinary, Universities

Typical exam month

May

Academic year

2026-2027

Primary goal

The primary goal of the CUET UG Accountancy (301) paper is to evaluate the foundational and analytical accounting skills of senior secondary (Class 12) commerce aspirants. The score generated serves as a single-window merit credential for admission to undergraduate degree programs such as Bachelor of Commerce (B.Com Hons / B.Com), Bachelor of Business Administration (BBA), and integrated commerce degrees at all central, participating state, private, and deemed universities across India.

Syllabus subjects

Accountancy / Book Keeping

Exam structure

Computer-Based Test (CBT) consisting of objective-type Multiple Choice Questions (MCQs). The paper consists of 65 questions in total across two parts: Part 1 (Core - Compulsory) contains 35 questions, and Part 2 (Specialized Module) contains two options (Option A: Analysis of Financial Statements or Option B: Computerised Accounting System) of 15 questions each. Candidates must attempt exactly 50 questions (all 35 from Part 1, plus all 15 from one selected option in Part 2). The duration of the exam is 60 minutes, with an additional 20 minutes compensatory time for PwBD candidates.