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📒 CUET Accountancy (Section II)

4 free chapters, in English and Hindi, in syllabus order. Each ends with a quiz that explains the tempting wrong answer as well as the right one.

Chapters

  1. Accounting for Not-for-Profit Organisations
    A club, a school, a hospital or a charitable trust does not exist to earn profit, so it cannot prepare a Profit and Loss Account — there is no profit to report. It…
  2. Partnership — Fundamentals and the Appropriation Account
    Partnership accounts are the largest block in the paper, and everything in the later chapters — admission, retirement, death, dissolution — stands on this one. The idea…
  3. Company Accounts — Share Capital and Debentures
    A company raises long-term money in two ways and the accounting difference between them is the whole unit. Shares make the holder an owner: the money is capital, the…
  4. Analysis of Financial Statements — Ratios and the Cash Flow Statement
    A balance sheet says what a company has; analysis says whether that is enough. The unit has three instruments and each answers a different question. Comparative and…

Practise CUET Accountancy (Section II): mock tests and previous-year questions

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Official sources

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