CUCHD CUCET Entrance Test Syllabus 2021 : Chandigarh University

Organisation : Chandigarh University
Exam Name : CUCET Entrance Test 2021
Announcement : CUCET Syllabus
Website : https://cucet.cuchd.in/syllabus.php

CUCET Entrance Test

Chandigarh University has decided to conduct an entrance cum scholarship test named as Chandigarh University-Common Entrance Test (CUCET) for admission to various programs so as to provide an opportunity to bright and inquisitive young minds from across the country to study in most challenging and diverse academic environment.

Related / Similar Syllabus : IITB UCEED 2021 Syllabus

CUCET Syllabus

Accountancy:
Accounting for Partnership Firms and Companies:
Unit 1: Accounting for Partnership Firms
** Partnership: features, Partnership Deed.
** Provisions of the Indian Partnership Act 1932 in the absence of partnership deed.
** Fixed v/s fluctuating capital accounts. Preparation of Profit and Loss Appropriation account- division of profit among partners, guarantee of profits.
** Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio).
** Goodwill: nature, factors affecting and methods of valuation – average profit, super profit and capitalization.

Accounting for Partnership firms – Reconstitution and Dissolution:
** Change in the Profit Sharing Ratio among the existing partners – sacrificing ratio, gaining ratio, accounting for revaluation of assets and reassessment of liabilities and treatment of reserves and accumulated profits. Preparation of revaluation account and balance sheet.
** Admission of a partner – effect of admission of a partner on change in the profit sharing ratio, treatment of goodwill (as per AS 26), treatment for revaluation of assets and reassessment of liabilities, treatment of reserves and accumulated profits, adjustment of capital accounts and preparation of balance sheet.
** Retirement and death of a partner: effect of retirement / death of a partner on change in profit sharing ratio, treatment of goodwill (as per AS 26), treatment for revaluation of assets and reassessment of liabilities, adjustment of accumulated profits and reserves, adjustment of capital accounts and preparation of balance sheet. Preparation of loan account of the retiring partner. Calculation of deceased partner’s share of profit till the date of death. Preparation of deceased partner’s capital account, executor’s account and preparation of balance sheet.
** Dissolution of a partnership firm: types of dissolution of a firm. Settlement of accounts -preparation of realization account, and other related accounts: capital accounts of partners and cash/bank a/c (excluding piecemeal distribution, sale to a company and insolvency of partner(s)).

Unit 2: Accounting for Companies
** Accounting for Share Capital Share and share capital: nature and types. Accounting for share capital: issue and allotment of equity shares, private placement of shares, Employee Stock Option Plan (ESOP). Public subscription of shares – over subscription and under subscription of shares; issue at par and at premium, calls in advance and arrears (excluding interest), issue of shares for consideration other than cash. Accounting treatment of forfeiture and re-issue of shares. Disclosure of share capital in company’s Balance Sheet.
** Accounting for Debentures Debentures: Issue of debentures at par, at a premium and at a discount. Issue of debentures for consideration other than cash; Issue of debentures with terms of redemption; debentures as collateral security- concept, interest on debentures. Redemption of debentures: Lump sum, draw of lots and purchase in the open market (excluding ex-interest and cum-interest). Creation of Debenture Redemption Reserve.

Financial Statement Analysis:
Unit 3: Analysis of Financial Statements
** Financial statements of a company: Statement of Profit and Loss and Balance Sheet in the prescribed form with major headings and sub headings (as per Schedule III to the Companies Act, 2013).
** Financial Statement Analysis: Objectives, importance and limitations.
** Tools for Financial Statement Analysis: Comparative statements, common size statements, cash flow analysis, ratio analysis.
** Accounting Ratios: Objectives, classification and computation.
** Liquidity Ratios: Current ratio and Quick ratio.
** Solvency Ratios: Debt to Equity Ratio, Total Asset to Debt Ratio, Proprietary Ratio and Interest Coverage Ratio.
** Activity Ratios: Inventory Turnover Ratio, Trade Receivables Turnover Ratio, Trade Payables Turnover Ratio and Working Capital Turnover Ratio.
** Profitability Ratios: Gross Profit Ratio, Operating Ratio, Operating Profit Ratio, Net Profit Ratio and Return on Investment.

Unit 4: Cash Flow Statement
Meaning, objectives and preparation (as per AS 3 (Revised) (Indirect Method only)

Computerised Accounting:
Unit 5: Computerised Accounting
Overview of Computerised Accounting System.
** Introduction: Application in Accounting.
** Features of Computerised Accounting System.
** Structure of CAS.
** Software Packages: Generic; Specific; Tailored.

Accounting Application of Electronic Spreadsheet:
** Concept of electronic spreadsheet.
** Features offered by electronic spreadsheet.
** Application in generating accounting information – bank reconciliation statement; asset accounting; loan
** repayment of loan schedule, ratio analysis
** Data representation – graphs, charts and diagrams.

Using Computerized Accounting System:
** Steps in installation of CAS, codification and Hierarchy of account heads, creation of accounts.
** Data: Entry, validation and verification.
** Adjusting entries, preparation of balance sheet, profit and loss account with closing entries and opening entries. Need and security features of the system.

Database Management System (DBMS):
** Concept and Features of DBMS.
** DBMS in Business Application.
** Generating Accounting Information – Payroll.

Chemistry:
Physical Chemistry:
Unit 1: Some Basic Concepts in Chemistry
Matter and its nature, Dalton’s atomic theory; Concept of atom, molecule, element and compound; Physical quantities and their measurements in Chemistry, precision and accuracy, significant figures, S.I. Units, dimensional analysis; Laws of chemical combination; Atomic and molecular masses, mole concept, molar mass.

Unit 2: States of Matter
Classification of matter into solid, liquid and gaseous states.

Gaseous State:
Measurable properties of gases; Gas laws – Boyle’s law, Charle’s law, Graham’s law of diffusion, Avogadro’s law, Dalton’s law of partial pressure; Concept of Absolute scale of temperature; Ideal gas equation; Kinetic theory of gases (only postulates); Real gases, deviation from Ideal behaviour, compressibility factor and van der Waals equation.

Solid State:
Classification of solids: molecular, ionic, covalent and metallic solids, amorphous and crystalline solids (elementary idea); Bragg’s Law and its applications; Unit cell and lattices, packing in solids (fcc, bcc and hcp lattices), voids, calculations involving unit cell parameters, imperfection in solids; Electrical, magnetic and dielectric properties.

Unit 3: Atomic Structure
Thomson and Rutherford atomic models and their limitations; Nature of electromagnetic radiation, photoelectric effect; Spectrum of hydrogen atom, Bohr model of hydrogen atom – its postulates, derivation of the relations for energy of the electron and radii of the different orbits, limitations of Bohr’s model; Dual nature of matter, de-Broglie’s relationship, Heisenberg uncertainty principle. Elementary ideas of quantum mechanics, quantum mechanical model of atom, its important features; various quantum numbers (principal, angular momentum and magnetic quantum numbers) and their significance; shapes of s, p and d – orbitals, electron spin and spin quantum number; Rules for filling electrons in orbitals – aufbau principle, Pauli’s exclusion principle and Hund’s rule, electronic configuration of elements(only upto Atomic Numbers 30), extra stability of half-filled and completely filled orbitals.

Unit 4: Chemical Bonding and Molecular Structure
Kossel – Lewis approach to chemical bond formation, concept of ionic and covalent bonds. Ionic Bonding: Formation of ionic bonds, factors affecting the formation of ionic bonds; calculation of lattice enthalpy. Covalent Bonding: Concept of electronegativity, Fajan’s rule, dipole moment; Valence Shell Electron Pair Repulsion (VSEPR) theory and shapes of simple molecules. Quantum mechanical approach to covalent bonding: Valence bond theory – Its important features, concept of hybridization involving s, p and d orbitals; Resonance. Molecular Orbital Theory – Its important features, LCAOs, types of molecular orbitals (bonding, antibonding), sigma and pi-bonds, molecular orbital electronic configurations of homonuclear diatomic molecules, concept of bond order, bond length and bond energy.

Unit 5: Chemical Thermodynamics
Fundamentals of thermodynamics: System and surroundings, extensive and intensive properties, state functions, types of processes. First law of thermodynamics – Concept of work, heat internal energy and enthalpy, heat capacity, molar heat capacity; Hess’s law of constant heat summation.

Unit 6: Solutions
Different methods for expressing concentration of solution – molality, molarity, mole fraction, percentage (by volume and mass both), vapour pressure of solutions and Raoult’s Law – Ideal and non-ideal solutions, vapour pressure – composition, plots for ideal and non-ideal solutions; Colligative properties of dilute solutions – relative lowering of vapour pressure, depression of freezing point, elevation of boiling point and osmotic pressure; Determination of molecular mass using colligative properties; Abnormal value of molar mass, Van’t Hoff factor and its significance.

Unit 7: Electrochemistry
Electrochemical cells – Electrolytic and Galvanic cells, different types of electrodes, electrode potentials including standard electrode potential, half – cell and cell reactions, emf of a Galvanic cell and its measurement; Nernst equation and its applications; Relationship between cell potential and Gibbs’ energy change; Dry cell and lead accumulator; Fuel cells.

Unit 8: Chemical Kinetics
Rate of a chemical reaction, factors affecting the rate of reactions: concentration, temperature, pressure and catalyst; elementary and complex reactions, order and molecularity of reactions, rate law, rate constant and its units, differential and integral forms of zero and first order reactions, their characteristics and half – lives, effect of temperature on rate of reactions – Arrhenius theory, activation energy and its calculation, collision theory of bimolecular gaseous reactions (no derivation).

Inorganic Chemistry:
Unit 9: Classificaton of elements & Unit 11: Classificaton of elements and periodicity in properties

Modem periodic law and present form of the periodic table, s, p, d and f block elements, periodic trends in properties of elements atomic and ionic radii, ionization enthalpy, electron gain enthalpy, valence, oxidation states and chemical reactivity.

Unit 10: Hydrogen
Position of hydrogen in periodic table, isotopes, preparation, properties and uses of hydrogen; Physical and chemical properties of water and heavy water; Hydrogen as a fuel.