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CUET Accountancy Question Paper 2026 PDF, Download Question Paper with Answers

CUET Accountancy Question Paper 2026 PDF, Download Question Paper with Answers

Edited By Team Careers360 | Updated on Jul 17, 2025 05:00 PM IST | #CUET UG

CUET Accountancy Previous Year Question Paper: The Common University Entrance Test (CUET) is a national-level examination conducted for admissions to some of the leading universities in India. For students from a commerce background, Accountancy is one of the most sought-after domain-specific subjects. Students aspiring to appear for the CUET 2026 Accountancy exam, practising CUET previous years’ question papers, is a crucial requirement during their CUET preparation.

This Story also Contains
  1. CUET Accountancy PYQ Paper PDF Download
  2. CUET 2026 Exam Pattern
  3. CUET 2026 Accountancy Syllabus
  4. CUET Accountancy Previous Year Question Paper - Questions with solutions
  5. Importance of PYQs
  6. CUET 2025 Accountancy Question Paper
  7. CUET 2024 Accountancy Question Paper
  8. CUET 2023 Accountancy Question Paper
  9. Chapter-wise MCQs for CUET 2026
CUET Accountancy Question Paper 2026 PDF, Download Question Paper with Answers
CUET Accountancy Question Paper 2026 PDF, Download Question Paper with Answers

To score well in this highly competitive Accountancy exam, candidates must get themselves familiar with the previous year's questions and practise them. This article will provide you with access to Previous year papers and answers to help you in your preparation journey.

CUET Accountancy PYQ Paper PDF Download

It is simple to download CUET Accountancy previous year question papers (PYQs) free of cost from different reliable online sources. Free access to these papers in PDF form is provided below. Just download the papers to begin preparation for the exam.

CUET Accountancy previous year papers with solutions

Download Now


CUET 2026 Exam Pattern

The CUET exam pattern is made to test candidates on different sections, which include language ability, general knowledge, and specific subject matter. The structure, types of questions, and marking scheme are essential to know to prepare well. In this section, you can go through the test pattern to prepare yourself for the CUET 2026 exam.

Mode of Examination

Computer-Based Test

Question Type

Multiple Choice Questions (MCQs)

Number of Sections

I- Language Section

II- Domain Specific Subject

III- Language Test

Number of Questions

50 Questions for each section

Marking Scheme

+5 for each correct answer

-1 for each incorrect answer

Choice of Test Papers

Candidates can select up to 5 test papers

Duration

60 minutes for each test paper


CUET 2026 Accountancy Syllabus

The CUET Accountancy syllabus covers key topics that are essential for students aspiring to pursue Commerce and other related fields for higher studies or undergraduate studies. Understanding these topics thoroughly is crucial for scoring well in the exam. In this section, we’ll break down the CUET Accountancy syllabus to help guide your enhanced preparation.

A) Accounting for Not-for-Profit Organisations and Partnership Firms

B) Computerised Accounting System

Unit I: Accounting for Not-for-Profit Organisation

Unit I: Overview of Computerised Accounting System

Unit II: Accounting for Partnership

Unit II: Using Computerised Accounting System

Unit III: Reconstitution of Partnership

Unit III: Accounting Using Database Management System (DBMS)

Unit IV: Dissolution of Partnership Firm

Unit IV: Accounting Applications of Electronic Spreadsheet

Unit V: Accounting for Share and Debenture Capital

Unit VI: Analysis of Financial Statements

Unit VII: Statement of Changes in Financial Position


CUET Accountancy Previous Year Question Paper - Questions with solutions

We have given below a few questions of different types from the CUET Accountancy previous year question papers, along with their solutions. These questions will help you gain confidence about your preparation, know the difficulty level and enhance your preparation.

Q 1. As per the Receipts and Payments Account for the year ended on March 31, 2020, subscriptions received were ₹ 2,50,000, subscriptions outstanding on 1-04-2019 were ₹ 50,000, Subscriptions received in advance as on 31-3-2020 are ₹ 30,000.

Subscriptions for the year 2019-20 will be:

A: ₹ 2,30,000

B: ₹ 1,50,000

C: ₹ 2,40,000

D: ₹1,70,000

Correct option: D

Solution: Amount is to be credited to Income & Expenditure A/c = Amount as per Receipts and Payments A/c – Opening outstanding subscription + Closing outstanding subscription – Closing advance subscription + Opening advance subscription
Amount is to be credited to Income & Expenditure A/c = ₹ 2,50,000 - ₹ 50,000 + Nil - ₹ 30,000 + Nil = ₹ 1,70,000.

Q 2. At the time of admission of a new partner general reserve appearing in the old balance sheet is transferred to

A: All Partner's Capital A/C

B: New Partner's Capital A/C

C: Old Partner's Capital A/C

D: Gaining Partner's Capital A/C

Chapter name: Admission of a partner

Correct option: C

Solution: At the time of admission of a new partner, free reserves like general reserves, credit balance of profit and loss, and deferred revenue expenditures are to be borne by old partners in the old profit sharing ratio and hence, transferred to the Old Partner’s Capital A/c.

Q 3. Match List I with List II

LIST I: Basis of Debenture

LIST II: Types of Debenture

A.

Tenure

I.

Zero coupon rate

B.

Interest rate point of view

II.

Irreedemable

C.

Security

III.

Registration

D.

Bearer

IV.

Secured

Choose the correct answer from the options given below:

A: A - I, B - III, C - II, D - IV

B: A-IV, B - I, C - III, D - II

C: A - II, B - I, C - IV, D - III

D: A-III, B - IV, C - I, D - II

Correct option: C

Solution: Following is the correct match- A-II, B-I, C-IV, D-III

List I: Basis of Debentures

List II: Types of Debentures

A.

Tenure

II.

Irredeemable

B.

Interest rate point of view

I.

Zero coupon rate

C.

Security

IV.

Secured

D.

Bearer

III.

Registration


Q 4. On the retirement of a partner, the retiring partner's capital account will be credited with

A: His/her share of Goodwill

B: Goodwill of the firm

C: Share of Good Will of Remaining Partners

D: His/her share of Goodwill and the share of Goodwill of the Remaining Partners

Correct option: A

Solution: On the retirement of a partner, the retiring partner’s capital account will be credited with

The retiring partner’s share of goodwill. Journal entry will be:

JOURNAL ENTRY

Date

Particulars

L.F.

Amount (₹)

Amount (₹)


Gaining Partner’s Capital A/c Dr.
To Retiring Partner’s Capital A/c
(Being the retiring partner’s capital account is credited with his share of goodwill)





Q 5. Journal entry to be passed for unrecorded assets for preparing Revaluation A/C at the time of Retirement of a partner will be

A: Assets A/C Dr. To all Partners capital A/C

B: Assets A/C Dr. To Revaluation A/c

C: Revaluation A/C Dr. To assets A/C

D: Revaluation A/C Dr. To old partner's capital A/C

Correct option: B

Solution: Following is the journal entry:

JOURNAL ENTRY

Date

Particulars

L.F.

Amount (₹)

Amount (₹)


Assets A/c Dr.
To Revaluation A/c
(Unrecorded assets are recorded in Revaluation A/c)





Q 6. Match List I with List II

LIST I: Major Head

LIST II: Sub-Head

A.

Fixed assets

I.

Short-term provisions

B.

Current Assets

II.

Money received against share warrants

C.

Current Liabilities

III.

Non-current investment

D.

Shareholder's Funds

IV.

Inventories

Choose the correct answer from the options given below:
A: A-IV, B - I, C - II, D - III
B: A-III, B - IV, C - I, D - II
C: A - I, B - IV, C - II, D - III
D: A-II, B - I, C - IV, D - III

Correct option: B

Solution: Following is the correct match- A-III, B-IV, C-I, D-II

List I: Major Head

List II: Sub-Head

A.

Fixed Assets

III.

Non-current investment

B.

Current Assets

IV.

Inventories

C.

Current Liabilities

I.

Short-term provisions

D.

Shareholder’s Funds

II.

Money received against share warrants


Q 7. Match List I with List II

LIST I

LIST II

A. Cash Equivalents

I. Interim Dividend paid

B. Financing Activities

II. Selling & Distribution expenses paid

C. Operating Activities

III. Marketable securities

D. Investing Activities

IV. Dividend received on Shares held as investment

Choose the correct answer from the options given below:

A: A-IV, B - I, C - II, D - III

B: A-III, B - I, C - II, D - IV

C: A-III, B - IV, C - II, D - I

D: A-III, B - IV, C - I. D - II

Correct option: B

Solution: Following is the correct match- A-III, B-I, C-II, D-IV

List I

List II

A.

Cash Equivalents

III.

Marketable securities

B.

Financing Activities

I.

Interim Dividend paid

C.

Operating Activities

II.

Selling & Distribution expenses paid

D.

Investing Activities

IV.

Dividend received on Shares held as an investment


Q 8. At the time of retirement of a Partner, the remaining gaining partners should compensate the_____

A: Remaining Partners only

B: Retiring Partners only

C: Retiring Partners, as well as remaining partners who have sacrificed

D: Sacrificing partners only

Correct option: C

Solution: At the time of retirement of a Partner, the remaining gaining partners should compensate the retiring partners as well as the remaining partners who have sacrificed.

JOURNAL ENTRY

Date

Particulars

L.F.

Amount (₹)

Amount (₹)


Gaining Partner’s Capital A/c Dr.
To Retiring Partner’s Capital A/c
(Having gained partners, the retiring partners, as well as the remaining partners who have sacrificed)





Q 9. If a partner retires in the middle of the year/their share of profit from the date of the last balance sheet till the date of retirement will be transferred to :

A: Profit & Loss A/C credit side

B: Profit & Loss suspense A/C debit side

C: Retiring partner's capital A/C debit side

D: Profit & Loss suspense A/C credit side

Correct option: B

Solution: Following is the journal entry

JOURNAL ENTRY

Date

Particulars

L.F.

Amount (₹)

Amount (₹)


Profit & Loss Suspense A/c Dr.
To Retiring Partner’s Capital A/c
(Being a retiring partner’s share of profit transferred to Profit & Loss Suspense A/c)





Q 10. If debentures are converted into equity shares, it is a/an :

A: Inflow of cash

B: No flow of cash

C: Outflow of cash

D: Cash and Cash equivalents

Correct option: B

Solution: If debentures are converted into equity shares, it shows no flow of cash; hence, it will not be shown in the cash flow statement.

Q 11. Match List I with List II in the context of not having a partnership deed.

LIST I

LIST II

A.

Interest on loan

I.

Equal

B.

Interest on drawings

II.

Will not be charged

C.

Salary

III.

@ 6% p.a.

D.

Profit sharing ratio

IV.

Will not be allowed/provided

Choose the correct answer from the options given below:

A: A-IV, B - I, C - III, D - II

B: A-III, B - IV, C - II, D - I

C: A-IV, B - III, C - II, D - I

D: A-III, B - II, C - IV, D - I

Correct option: D

Solution: Following is the correct match- A-III, B-II, C-IV, D-I

List I

List II

A.

Interest on loan

III.

@6% p.a.

B.

Interest on drawings

II.

Will not be charged

C.

Salary

IV.

Will not be allowed/provided

D.

Profit sharing ratio

I.

Equal


Q 12. What is the correct sequence of allotment of shares

A. Allotment money received

B. Inviting applications from investors

C. Allotment Due

D. Application money received

E. Share Call Money Due

Choose the correct answer from the options given below :

A: E, C, A, B, D

B: A, B, C, D, E

C: B, D, C, A, E

D: C, A, E, D, B

Correct option: C

Solution: Following is the correct sequence of allotment of shares-

B: Inviting applications from investors

D. Application money received

C: Allotment due

A: Allotment money received

E: Share the call money due

Q 13. What is the correct sequence of types of capital in a company's Balance sheet while preparing notes to accounts?

A. Issued Capital

B. Subscribed and fully paid-up capital

C. Share forfeited Balance

D. Authorised Capital

E. Subscribed but not fully paid up capital

Correct option: B

Solution: Following is the correct sequence of types of capital in a company’s Balance Sheet while preparing notes to accounts-

D: Authorised Capital

A: Issued Capital

B: Subscribed and fully paid-up capital

E: Subscribed but not fully paid up capital

C: Share forfeited balance

Q 14. Identify the correct sequence to find out the profit after tax while preparing a comparative income statement

A. Deduct expenses

B. Find out the total revenue by adding other incomes to revenue from operations

C. Find out the profit after tax

D. Deduct tax

E. Calculate profit before tax

Correct option: B

Solution: Following is the correct sequence to find out profit after tax while preparing a comparative income statement-

B: Find out the total revenue by adding other incomes to the revenue from options

A: Deduct expenses

E: Calculate profit before tax

D: Deduct tax

C: Find out the profit after tax

Explanation:

STATEMENT OF PROFIT & LOSS

For the year ending …

Particulars

Note No.

Amount (₹)

Revenue from Operations
(+) Other Income
Total Revenue
(-) Expenses

Profit before tax

(-) Tax
Profit after tax





Q 15. If the net profit made during the year is ₹ 50,000 and the bills receivable have decreased by ₹ 10,000 during the year, then the cash flow from operating activities will be:

A: ₹ 40000

B: ₹ 60000

C: ₹ 30000

D: ₹ 20000

Correct option: B

Solution:

Net profit made during the year = ₹ 50,000

(+) Decrease in Bills Receivable = ₹ 10,000

Cash flow from operating activities = ₹ 60,000

Q 16. The capital accounts of partners will always show a _____ balance under the fixed capital account method

A: Debit

B: Credit

C: Zero

D: Negative

Correct option: B

Solution: Under the fixed capital account method, all transactions other than the introduction of additional capital and withdrawal of capital are recorded in the Partner’s Current Account; that is why the Partner’s Capital Account will always show a credit balance.

Q 17. Aman and Mohan, partners of a firm, decided to dissolve the business on 31-03-22. The firm decided to pay realisation expenses of ₹ 1,000 on behalf of Mohan. ₹ 1000 will be debited to

A: Realisation A/C

B: Mohan's capital A/C

C: Bank A/C

D: Aman's capital A/C

Correct option: B

Solution: Following is the journal entry

JOURNAL ENTRY

Date

Particulars

L.F.

Amount (₹)

Amount (₹)


Mohan’s Capital A/c Dr.
To Bank A/c
(Realisation expenses are paid by the firm on behalf of Mohan)


1,000

1,000


Q 18. Common size analysis is also known as

A: Horizontal Analysis

B: Vertical Analysis

C: Cash Flow Analysis

D: Ratio Analysis

Correct option: B

Solution: Using a common base amount as the % for each line item on a financial statement, common size analysis is a useful financial tool. It is also known as vertical analysis.

Q 19. Calculate the amount of yearly interest payable on 9% debentures (10,000 debentures of ₹ 100) issued as collateral security.

A: No Interest payable

B: ₹ 90,000

C: ₹ 9000

D: ₹ 99000

Correct option: A

Solution: When debentures are issued as collateral security, interest will not be paid as the lender no longer owns such debentures.

Q 20. If the net profit earned during the year is ₹ 1,00,000 and the amount of Bills receivable in the beginning and the end of the year is ₹ 20,000 and ₹ 40,000 respectively, then cash flow from operating activities will be:

A: ₹60,000

B: ₹ 1,00,000

C: ₹80,000

D: ₹ 1,20,000

Correct option: C

Solution: Net profit earned during the year = ₹ 1,00,000

(-) Increase in Bills Receivables (40,000 – 20,000) = (₹ 20,000)

Cash flow from operating activities = ₹ 80,000

Importance of PYQs

There are multifaceted benefits of practising PYQs before giving the actual exam:

  • Understanding Exam Pattern: PYQs make you aware of the kind of questions, pattern, and structure of the CUET Accountancy exam.

  • Understanding Key Topics: Previous year papers identify recurring topics, so you can concentrate your study on key topics.

  • Better Time Management: Practice with PYQs regularly enhances your speed and efficiency, allowing you to use time well in the actual exam.

  • Boosting Confidence: Practice in PYQs increases confidence and minimises examination anxiety by offering a true experience of the exam setting.

  • Improved Understanding of Question Patterns: PYQs acclimate you to question wording and complexity, allowing it to become simple to approach them during an examination.

  • Self-Assessment: Solved PYQs allow you to measure the level of your preparation and understand weak areas requiring more emphasis.

  • Reinforcement of Concepts: Practising with PYQs strengthens your grasp of key concepts and accounting processes.

CUET 2025 Accountancy Question Paper

Practising the CUET 2025 Accountancy question paper can significantly contribute to your preparation for future attempts. Familiarising yourself with it will assist you in identifying important concepts and the type of questions to be expected.

Title

Link

CUET 2025 Accountancy Question Paper

Click Here


CUET 2024 Accountancy Question Paper

The CUET 2024 Accountancy question paper is important in knowing the pattern of the exam and the kind of questions asked over the years. Studying the CUET 2024 question paper familiarises you with the structure, topics, and question types, making your preparation more efficient and effective.

Title

Download Link

CUET 2024 Accountancy Question Paper

Download Now


CUET 2023 Accountancy Question Paper

CUET 2023 Accountancy question paper gives precious insights into the exam pattern and commonly asked subjects. By looking through this paper, you get to know what kind of questions are asked and direct your study in the way that is of most importance to you.

Title

Download Link

CUET 2023 Accountancy Question Paper

Download Now


Chapter-wise MCQs for CUET 2026

Chapter-wise MCQs for CUET 2026 provide a systematic means to practice and solidify your understanding in each subject. With a chapter-specific focus, you can approach individual topics better and enhance your problem-solving skills for the exam.

Chapter-wise MCQs for Accountancy

The aspirants can practice selected chapter-wise questions from each topic of the CUET Accountancy syllabus, from Accounting not-for-profit organisations to ratios.

Frequently Asked Questions (FAQs)

1. What are some preparation tips for the CUET Accountancy paper?

You must make notes while studying to revise them later. Make sure you cover all the important points from each chapter. Regular revision and practicing using sample papers and mock tests are crucial to achieving a good score.

2. How can I manage time during the Accountancy exam?

Start with easier questions, manage your time per question, and leave complex problems for later. Practice solving questions within a time limit to improve speed.

3. What topics are included in the CUET Accountancy paper?

You can expect questions from topics such as Accounting Not-for-Profit Organisation, Accounting for Partnership, Accounting for Share and Debenture Capital, and Overview of Computerized Accounting System.

4. How to manage time while attempting the CUET Accountancy section?

Get an overview of all the questions in the section. Then, start with the questions you are sure about. After that, move to the questions that you find difficult and allocate sufficient time to them so that you can come up with an answer. Do not waste a lot of time on one question.

5. Can I pass the CUET Accountancy exam with last-minute preparation?

Last-minute preparation is tough, but focusing on important chapters and solving previous years’ papers can help you score better.

6. Why is practising previous year questions important for CUET Accountancy?

To get familiarised with question types, exam pattern, identifying important concepts, and practising time management, candidates are advised to practise previous years' questions as an important part of their preparation.

7. Does the CUET Accountancy paper include questions on Computerised Accountancy Systems?

Yes, the CUET Accountancy paper consists of a large number of concepts, including Computerised Accountancy Systems. Most of the concepts asked are from the NCERT textbooks.

8. What is the marking scheme for the CUET Accountancy paper?

Candidates are awarded +5 for each correct answer and -1 for each incorrect answer.

9. What are the major topics covered in the CUET 2025 Accountancy exam?

Accountancy for Not-for-Profit Organisations, Partnership Accounting, Share and Debenture Capital, Computerised Accounting System, and Analysis of Financial Statements were some of the major topics covered in the CUET 2025 Accountancy paper.

10. Why is practising previous year questions important for CUET Accountancy?

To get familiarised with question types, exam pattern, identifying important concepts, and practising time management, candidates are advised to practise previous years' questions as an important part of their preparation.

11. Does the CUET Accountancy paper include questions on Computerised Accountancy Systems?

Yes, the CUET Accountancy paper consists of a large number of concepts, including Computerised Accountancy Systems. Most of the concepts asked are from the NCERT textbooks.

12. What is the marking scheme for the CUET Accountancy paper?

Candidates are awarded +5 for each correct answer and -1 for each incorrect answer.

13. What are the major topics covered in the CUET 2025 Accountancy exam?

Accountancy for Not-for-Profit Organisations, Partnership Accounting, Share and Debenture Capital, Computerised Accounting System, and Analysis of Financial Statements were some of the major topics covered in the CUET 2025 Accountancy paper.

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Questions related to CUET UG

Have a question related to CUET UG ?

Hello,

Delhi University (DU) offers various engineering courses under its Department of Technology.

Admission to these courses is primarily based on the Joint Entrance Examination (JEE) Main scores. However, some courses may also consider CUET (Common University Entrance Test) scores for admission.

The exact number of seats filled through CUET scores can vary each year and are not publicly disclosed.

Hope it helps !

Admissions for CUET aren't solely based on 2 Non-Med Percentage along with JEE Mains percentile. The eligibility criteria for CUET require students to have scored at least 50% marks in their Class 12th exam for general candidates and 45% for reserved categories.


Additionally, CUET has its own exam pattern, which includes multiple-choice questions divided into three sections:

- Section 1: Language proficiency(English/Hindi/regional languages)

- Section 2: Domain-specific subjects

- Section 3: General Aptitude


It's also important to note that while JEE Mains is a separate entrance exam, some universities may consider both CUET and JEE Mains scores for admission to certain programs. However, the specific admission criteria may vary depending on the university and course.


To confirm the admission criteria for your desired course, I recommend checking the official websites of the participating universities or contacting them directly.

Yes, if the CUET UG application form does not ask for the 10th marksheet upload and only requires a photograph and signature, your application should still be considered valid. Since you are currently appearing for the 12th exams, the system may not require additional documents at this stage. However, double-check the official guidelines or contact CUET support to confirm.

A PG (Postgraduate) degree in Forensic Science, specifically an M.Sc. in Forensic Science, is a two-year program that provides specialized knowledge and skills in the scientific analysis and application of techniques for collecting and analyzing evidence to solve crimes.

You can refer to following link for the paper

CUET forensic science question paper

GOOD luck!!

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