CUET 2025 Accountancy Question Paper Analysis: Check Detailed Analysis, Difficulty Level

CUET 2025 Accountancy Question Paper Analysis: The CUET 2025 Accountancy exam, conducted by the National Testing Agency (NTA) between May 13 and June 3, 2025, is a crucial domain-specific paper for students pursuing undergraduate courses in Commerce, Accounting, Finance, and Business Administration across central and participating universities. This subject assesses conceptual clarity in financial accounting, partnership accounts, company accounts, and analysis of financial statements.

This Story also Contains

1. Overview of CUET 2025 Accountancy Exam
2. CUET 2025 Accountancy Question Paper Analysis
3. Why is Analysing the CUET 2025 Accountancy Paper Important?

Now that the CUET 2025 exam has concluded, this article offers a complete CUET Accountancy paper analysis, featuring section-wise topic distribution, difficulty level, important trends, and comparisons with previous years’ papers. It also includes student feedback, memory-based questions, and expert tips to help aspirants evaluate their performance and enhance preparation strategies.

Overview of CUET 2025 Accountancy Exam

The CUET Accountancy paper evaluates a student’s understanding of core accounting principles, including financial accounting, partnership accounting, and business laws. It assesses both theoretical knowledge and practical application, ensuring candidates are equipped to handle undergraduate-level coursework in commerce and finance.

CUET 2025 Accountancy Question Paper Analysis

CUET 2025 Accountancy Analysis 3rd June (Shift 1)

• The paper was Easy to Moderate level with share capital topics featuring prominently through forfeiture questions, testing practical accounting procedures.

• Company accounts appeared through 2-3 debentures questions and share capital concepts, requiring knowledge of corporate accounting principles.

• Partnership accounts and goodwill calculations were included, balancing individual business and corporate accounting topics effectively.

• The paper emphasized procedural knowledge over complex calculations, favoring students with strong theoretical foundation and basic numerical skills.

CUET 2025 Accountancy Analysis 31st May (Shift 1 )

• The paper was easy level with more emphasis on theoretical concepts rather than complex numerical calculations, making it accessible for concept-focused preparation.

• Partnership accounts featured questions on partnership deed, fixed vs fluctuating capital theory, interest on drawings calculations, and gaining/sacrificing ratios (2-3 questions).

• Goodwill section included numerical problems on capitalization of average profit method and formula selection questions, testing both calculation and theoretical knowledge.

• Company accounts covered share capital topics through 3-4 questions on forfeiture procedures and relevant sections, while debentures appeared in 2 MCQs.

• Dissolution and admission topics were represented through Section 39 theory, realisation account entries, and profit distribution concepts.

• The paper rewarded students with strong theoretical foundation and basic numerical skills rather than complex problem-solving abilities.

CUET 2025 Accountancy Analysis 30th May (Shift 2)

• Paper was easy to moderate

• Theory and Numerical had equal weightage

• Question was asked on Partnership – Gaining Ratio, Sacrificing Ratio

• Question was asked on Admission of a Partner

• Question was asked from Fundamentals – Sequence and Match the Column

• Question was asked on Goodwill Calculation

• Question was asked on Share Capital

• Question was asked from Accounting Ratio

CUET 2025 Accountancy Analysis 30th May (Shift 1)

• The paper was Easy to Moderate level with Partnership accounts dominating through 8-10 questions from Realisation Accounts, making it the highest scoring section for prepared students.

• Company Law featured prominently with Section 464 of Companies Act 2013 and 8-10 MCQs on Debentures, testing both theoretical and legal knowledge.

• Goodwill calculations appeared in 2 questions covering Super Profit method (reverse calculation) and Number of Years Purchase method, requiring formula-based problem solving.

• Share capital topics included forfeiture & reissue, calls-in-advance percentage, and calls-in-arrear concepts, testing practical accounting procedures.

• Financial statement analysis was covered through S/G ratio, solvency ratios, and Cash Flow Statement activities matching, emphasizing analytical skills.

• Sequence-based questions on the dissolution process and matching questions on types of debentures tested systematic understanding of accounting procedures.

CUET 2025 Accountancy 24 May (Shift 2) Analysis

• The paper was rated as moderate, with a few questions requiring analytical thinking.

• Topics included Partnership Accounts, Company Accounts, and Financial Statements Analysis.

• A few numerical questions required stepwise calculation, but were not lengthy.

• Concept-based theory questions were included from Accounting Ratios, Cash Flow Statement, and Reconstitution of Partnership.

• Some students found the MCQs on accounting entries slightly confusing due to similar options.

• The majority of questions were aligned with NCERT, though a few questions needed an in-depth understanding.

• The paper was considered balanced in terms of theory and practical mix.

CUET 2025 Accountancy- 22 May (Shift 1) Analysis

• The paper was reported to be easy overall.

• No case-study-based questions were included, which surprised many students.

• The focus was on theory-based direct questions.

• NTA followed its latest pattern of asking students to select between Computerized Accounting and Financial Analysis before beginning the test.

• Questions were concept-based and familiar to most students.

• Internal choices were seen in unit-based sections.

CUET 2025 Accountancy- 22 May (Shift 2) Analysis

• The Accountancy paper had no internal choice; questions were to be attempted unit-wise.

• Five questions were from financial statements, including matching-type questions.

• No case study questions were present in this shift.

• Numerical questions made up only about 10% of the paper and were easy.

• Topics included goodwill, profit sharing ratio, and dissolution.

• Four to five questions were from a match-the-following type.

• Theory questions mainly focused on shares and related accounting concepts.

CUET 2025 Accountancy — 16th May (Shift 1) Analysis

• The paper leaned towards lengthy problem-solving but maintained a manageable difficulty, especially for well-prepared candidates.

• Share Capital accounting and Final Accounts featured heavily, with 4–5 questions each, stressing financial statement preparation.

• Cash Flow Statements appeared again, with a mix of theoretical explanations and practical numericals.

• Partnership Appropriation and legal provisions from the Partnership Act were tested through direct questions.

• Topics under Reconstitution of Partnership (Retirement, Revaluation, Profit-sharing ratios) had good coverage, requiring clarity in adjustments.

• Profit & Loss Account adjustments included trickier numericals, testing accuracy in calculations.

• Accounting Ratios section focused on practical numericals, though conceptual clarity made them approachable.

• Around 6–7 questions targeted Redressal Mechanisms and Revaluation of Assets, blending theory with application.

• Comprehensive long-form case studies were included, testing students on multi-topic problem-solving in real-world scenarios.

CUET 2025 Accountancy — 16th May (Shift 2) Analysis

• The paper was moderate in difficulty with a heavier focus on practical numericals.

• Partnership Accounts and Company Accounts were the major areas covered.

• Numerical questions included Journal Entries, Ledger Balances, and Cash Flow Statements.

• Assertion-Reason questions assessed conceptual clarity in topics like Revaluation and Share Capital.

• Case study numericals tested application and problem-solving under time constraints.

• Theoretical questions were direct but tested attention to fine details.

• Students found the paper slightly lengthy but doable with good practice.

CUET 2025 Accountancy — 15th May (Shift 1) Analysis

• The paper was student-friendly, with an easy-to-moderate level of questions, allowing confident attempts for most.

• Computerised Accounting concepts appeared in 3 straightforward questions, making this segment less time-consuming.

• Partnership Guarantee scenarios were tested through 5 case study-based questions, focusing on real-world problem-solving skills.

• Unlike previous papers, there were no assertion-reason-based questions, simplifying the overall structure.

• Theory questions (around 20 in total) were directly sourced from the NCERT Accountancy syllabus, ensuring syllabus alignment.

• The Partnership Fundamentals chapter had notable weightage, with a combination of theoretical and case study questions.

• Numerical questions on Shares and Debentures included practical tasks like share issue, forfeiture, and reissue accounting entries.

• Ratio Analysis section covered key financial ratios like Fixed Asset Ratio, Net Turnover Ratio, and Capital Employed Ratio, emphasizing application skills.

• Cash Flow Statement questions blend conceptual understanding with numerical problem-solving, testing analytical thinking.

CUET 2025 Accountancy -14th May (Shift 1) Analysis

Overall Difficulty:

• The paper was of moderate difficulty.

Numerical-Based Questions:

• Around 10–12 numerical-based questions, mostly focused on Goodwill Valuation using all three methods:

  • Super Profit Method

  • Net Profit Method

  • Capitalisation Method

Ratio Analysis:

• 6 to 8 questions were asked on Ratio Analysis.

Lengthy Questions:

• 6 questions were noticeably lengthy and time-consuming, requiring in-depth calculation and interpretation.

Cash Flow Statement:

• Questions covered all 3 types of activities:

  • Operating Activities

  • Financing Activities

  • Cash and Cash Equivalents

Financial Statements:

• 4 questions were asked based on the arrangement and understanding of the financial statements.

Partnership Accounting:

• Around 3 numerical-based questions from Partnership Ratios and Realisation Accounting.

Computerized Accounting:

• A few questions were also included from the Computerized Accounting chapter.

CUET 2025 Accountancy — 14th May (Shift 2) Analysis

• The exam had a moderate to slightly challenging difficulty level, with a heavy focus on practical application questions.

• A complex, multi-part debenture accounting problem was divided into 4–5 linked questions, testing stepwise understanding.

• Goodwill valuation methods like super profit and normal profit were assessed through separate questions, reinforcing fundamental concepts.

• Consumer Protection Act was covered with a direct theory question, checking awareness of legal provisions in commerce.

• Ratio Analysis questions (about 4–5) were asked, mixing theory with numerical problems related to partnership accounts.

• Calculation-based problems included sacrifice ratio, admission of new partners, and profit-sharing ratio adjustments, demanding formula precision.

CUET 2025 Accountancy - 13th May (Shift 1) Analysis

• The paper was rated easy to moderate by students, with a high reliance on NCERT-based questions.

• A key issue was the Computerized Accounting section, which was made compulsory unexpectedly, causing confusion and concern about mark deductions.

• PYQs were extensively referred to, but with minor changes in wording and pattern to test conceptual clarity.

• The paper focused on core concepts, like partnership, company accounts, and cash flow statements, ensuring questions were direct but required a clear understanding.

The review will also track question difficulty, recurring themes, and changes in question formats to provide aspirants with a clear understanding of exam expectations.

CUET 2025 Accountancy - 13th May (Shift 2) Analysis

• Accounting for Partnership Firms: Goodwill valuation, reconstitution, and retirement of partners.

• Company Accounts had questions on share capital, debentures, and the issue of shares.

• Financial Statements Analysis: Ratio Analysis, Cash Flow Statements, and Comparative Statements.

• Depreciation and Reserves topics were asked with practical problems.

• Non-Profit Organisations questions focused on income-expenditure and receipts-payment accounts.

• Numerical questions were calculation-intensive but direct formula-based.

• Accountancy was moderate, accuracy and practice played a key role.

Why is Analysing the CUET 2025 Accountancy Paper Important?

Analysing the Accountancy paper post-exam helps aspirants and future candidates understand what areas to focus on and how to adapt their preparation plans effectively. Here’s how:

• Identifies High-Weightage Topics
  Highlights frequently asked topics such as partnership adjustments, ledger entries, and balance sheet formats.

• Assess Difficulty Level
  Indicates whether the paper leaned towards theory, numericals, or a balanced approach, and whether the questions were easy, moderate, or tough.

• Improves Time Management
  Understanding which sections were more time-consuming allows better strategy development for future tests.

• Reveals Common Question Types
  Tracks recurring formats like journal entries, profit and loss preparation, and case-based scenario questions.