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CUET Accountancy Question Paper 2025 PDF, Download Question Paper with Answers
Edited By Team Careers360 | Updated on May 08, 2025 11:22 AM IST | #CUET UG
Ongoing Event
CUET UG Exam Date : 13 May' 2025 - 03 Jun' 2025
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.
Latest: Direct link to apply for CUET accountancy 2025 re-exam | Admit Card Link (For exams till June 3)
CUET UG 2025: MCQs, PYQs, Mock Tests | Memory Based Questions & Analysis
Don't Miss: CUET PYQ's | College Predictor | Participating Colleges | Syllabus
Also See: Online B.Sc | Online BA | Online BBA | Online BCA
This Story also Contains
- How to download CUET UG Accountancy PYQ paper for free?
- CUET 2025 Accountancy Syllabus
- CUET Previous Year Question Paper accounts - Questions with solutions
- CUET 2025 Exam Pattern
- Importance of PYQs
- CUET 2024 Accountancy Question Paper
- CUET 2023 Accountancy Question Paper
- 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 -
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.
A) Accounting for Not-for-Profit Organizations and Partnership Firms | B) Computerized Accounting System |
Unit I: Accounting for Not-for-Profit Organisation | Unit I: Overview of Computerized Accounting System |
Unit II: Accounting for Partnership | Unit II: Using Computerized 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 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
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 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
Date | Particulars | L.F. | Amount (₹) | Amount (₹) |
Gaining Partner’s Capital A/c Dr. |
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. |
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 |
CUET 2025 Exam Preparation: MCQs, PYQs, Mock Test
Ace the CUET-UG 2025 exam with our comprehensive eBook featuring chapter-wise MCQs, previous year questions (PYQs) with solutions, mock tests, and computer-based practice tests.
Download NowChoose 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 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 remaining partners who have sacrificed.
JOURNAL ENTRY
Date | Particulars | L.F. | Amount (₹) | Amount (₹) |
Gaining Partner’s Capital A/c Dr. |
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
Date | Particulars | L.F. | Amount (₹) | Amount (₹) |
Profit & Loss Suspense A/c Dr. |
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.
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 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 …
Particulars | Note No. | Amount (₹) |
Revenue from Operations Profit before tax (-) Tax | XXX XXX XXX (XXX) XXX (XXX) XXX |
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
Date | Particulars | L.F. | Amount (₹) | Amount (₹) |
Mohan’s Capital A/c Dr. | 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 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.
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 |
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.
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Also Read,
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.
Title | Download Link |
CUET 2024 Accountancy Question Paper |
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 |
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 .
Frequently Asked Questions (FAQs)
1. What are some preparation tips for the CUET UG 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 UG 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 UG 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 UG 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.
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Questions related to CUET UG
Have a question related to CUET UG ?
Hello,
You cannot get admission to engineering courses in Delhi University (DU) through CUET scores .
DU offers engineering courses under its Faculty of Technology, and admissions to these courses are based on JEE Main scores, not CUET.
Hope it helps !
Prachi Kumari 01 April,2025
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 !
Prachi Kumari 01 April,2025
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.
sadafreen356 05 April,2025
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.
Rubina Naseer 02 April,2025
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!!
sadafreen356 04 April,2025
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