CUET Accountancy Question Paper 2025 PDF, Download Question Paper with Answers

CUET Accountancy Previous Year Question Paper: CUET UG is a national-level entrance test for admission to leading universities all over India, with Accountancy being one of the most sought-after subjects by Commerce students in Section II. The Accountancy section examines major topics such as Accounting for Not-for-Profit Organisations, Partnership Accounting, Share and Debenture Capital Accounting, and Computerized Accounting Systems. The CUET exam 2025 is scheduled from 8th May to June 1. To achieve success, practicing previous year question papers is vital, as it makes you comfortable with the pattern of the exam and key topics. In this article, we share the previous year question papers, valuable information and answers to assist you in preparing properly and enhancing your performance.

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This Story also Contains

1. How to download CUET UG Accountancy PYQ paper for free?
2. CUET 2025 Accountancy Syllabus
3. CUET Previous Year Question Paper accounts - Questions with solutions
4. CUET 2025 Exam Pattern
5. Importance of PYQs
6. CUET 2024 Accountancy Question Paper
7. CUET 2023 Accountancy Question Paper
8. Chapter-wise MCQs for CUET 2025

How to download CUET UG Accountancy PYQ paper for free?

It is simple to download CUET UG Accountancy previous year question papers (PYQs) free of cost from different reliable sources. Free access to these papers in PDF form is provided below. Just download the papers to begin preparation for the exam. Please download the CUET Accountancy previous year's paper with the given link below -

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CUET 2025 Accountancy Syllabus

The CUET UG Accountancy syllabus covers key topics that are essential for students aspiring to pursue Commerce at top universities. It includes areas like Accounting for Not-for-Profit Organisations, Partnership Accounting, Share and Debenture Capital Accounting, and Computerized Accounting Systems. Understanding these topics thoroughly is crucial for scoring well in the exam. In this section, we’ll break down the CUET UG Accountancy syllabus to help guide your preparation effectively.

CUET Previous Year Question Paper accounts - 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 have you gain confidence about your preparation, know the difficulty level and enhance your preparation.

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

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

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

A: His/her share of Goodwill

B: Good will of the firm

C: Share of Good will of Remaining Partners

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

Correct option: A

Solution: On 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

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

Q 6. Match List I with List II

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

Q 7. Match List I with List II

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

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 remaining partners who have sacrificed.

JOURNAL ENTRY

Q 9. If a partner retires in the middle of the year his/her share of profit from the date of 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 partners capital A/C debit side

D: Profit & Loss suspense A/C credit side

Correct option: B

Solution: Following is the journal entry

JOURNAL ENTRY

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 context of not having partnership deed.

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

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 call money due

Q 13. What is the correct sequence of types of capital in 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 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 profit after tax while preparing comparative income statement

A. Deduct expenses

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

C. Find out 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 comparative income statement-

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

A: Deduct expenses

E: Calculate profit before tax

D: Deduct tax

C: Find out profit after tax

Explanation:

STATEMENT OF PROFIT & LOSS

For the year ending …

Q 15. If net profit made during the year are ₹ 50,000 and the bills receivables 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

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 fixed capital account method

A: Debit

B: Credit

C: Zero

D: Negative

Correct option: B

Solution: Under fixed capital account method, all transactions other than the introduction of additional capital and withdrawal of capital are recorded in Partner’s Current Account that’s why 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

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 does now own such debentures.

Q 20. If the net profit earned during the year is ₹ 1,00,000 and the amount of Bills receivables 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

CUET 2025 Exam Pattern

The CUET 2025 test pattern is made to measure 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 in-depth test pattern to prepare you for the CUET 2025 exam.

Importance of PYQs

• 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 minimizes examination anxiety by offering a true experience of the exam setting.

• Improved Understanding of Question Patterns: PYQs acclimatize 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: Practicing with PYQs strengthens your grasp of key concepts and accounting processes.

Also Read,

• CUET Previous Year Question Papers

• CUET Accountancy Syllabus

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. Studying the CUET 2024 question paper familiarizes you with the structure, topics, and question types, making your preparation more efficient and effective.

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.

Chapter-wise MCQs for CUET 2025

Chapter-wise MCQs for CUET 2025 provide a systematic means to practice and solidify your understanding in each subject. With 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.

Chapter-wise MCQs for English

The candidates can practice selected chapter wise questions from each topic of the CUET English syllabus from noun to poetic devices.

Chapter-wise MCQs for General Test

The aspirants can practice selected chapter wise questions from each topic of the CUET General Test syllabus from Indian History to other topics of General Awareness.

Chapter-wise MCQs for Economics

The students can practice selected chapter wise questions from each topic of the CUET Economics syllabus from LPG economic reforms to Forex.

Chapter-wise MCQs for Business Studies

The candidates can practice selected chapter wise questions from each topic of the CUET Business Studies syllabus from the nature and significance of management to entrepreneurship development .