CUET UG 2026 Accountancy Question Paper With Solution, Analysis (Out): Memory-Based Question & Exam Level

CUET UG 2026 Accounts Question Paper Analysis

Below is the detailed analysis of the CUET Accounts 2026 Question Paper.

CUET UG 2026 Accounts Analysis - 31 May

• The paper was concept-based with a mix of theory and numerical questions.

• Some questions were direct and straightforward.

• Numerical questions required proper application of concepts rather than simple formula-based solving.

• Students needed a clear understanding of the topics to answer accurately.

• Around 5 questions were asked from Book 3.

• The concepts from Book 3 were basic, but the formats and terminology were modified, making them slightly tricky.

• Overall difficulty level: Moderate.

CUET 2026 Accountancy Analysis - 29 May

• Overall difficulty level was easy to moderate.

• PSR Calculation had around 3 - 4 questions.

• Question from Guarantee of Profit to Partners was asked.

• Revaluation Account Entry question appeared.

• Realisation Account Entry was included.

• One question involved Goodwill Calculation.

• Assertion - Reason / Statement-based question was asked.

• Question from Issue of Shares (including forfeiture) appeared.

• One question came from Issue of Debentures.

• Assets Order / Arrangement of Assets was asked.

• Question from Call Order was included.

• One question based on Accounting Standards appeared.

• Common-size Statement question was asked.

• Paper had a mix of calculations + journal entries + theory-based concepts.

• Partnership Accounts and Company Accounts carried major weightage.

• Students with good practice of entries and calculations would find the paper manageable.

CUET UG 2026 Accountancy Analysis - 23 May Shift 2

• Overall paper level was easy to moderate.

• Most questions were concept-based and directly from NCERT.

• Share Capital chapter had noticeable weightage in the paper.

• Questions from Forfeiture of Shares were asked.

• Arrangement-based journal entry questions appeared from Share Capital.

• Issue of Share Capital questions were included.

• Debenture chapter had direct conceptual questions.

• Questions related to issue conditions of debentures were asked.

• Partnership Accounts had good weightage in the shift.

• Questions from Death and Retirement of Partner were included.

• Journal Entry questions were asked from partnership adjustments.

• Revaluation Loss adjustment question appeared in the paper.

• Cash Flow Statement had around 3 questions.

• Accounting Ratios had around 1 question.

• Financial Statements chapter also had around 1 direct question.

• Most practical questions were formula and format-based.

• Journal entries played an important role in the paper.

• The paper was balanced between theory and numerical questions.

• Students with proper NCERT revision and journal entry practice have found the paper to be easy and manageable.

• Time management was comfortable for most students.

• The paper was considered scoring compared to many previous shifts.

CUET UG 2026 Accountancy Paper Analysis - 21 May Shift 1

The Accountancy paper conducted in Shift 1 on 21 May was to be moderate in difficulty level. Students highlighted that numerical and calculation-based questions consumed more time during the examination.

Overall Difficulty Level

• The difficulty level of the Accountancy paper was moderate.

• Students found the paper manageable but it was slightly lengthy.

• The numerical questions had increased the difficulty level of the paper.

• Candidates with strong practice in calculations have completed the paper easily.

Numerical & Practical Question Trend

• Most questions were from the numerical and practical section..

• A few questions required detailed calculations and are required to solve step by step.

• Accounting problems which were application based were time-consuming.

• Students said that they required extra time on adjustments and final calculations.

Nature of Questions

• Questions tested understanding of the concept along with calculation accuracy.

• Theory-based questions were easier as compared to practical sections.

• Some questions were long and required calculations.

• The students who had basic knowledge of journal entries, ratios, and accounting concepts were helpful in the exam.

Time Management Issues

• Time management was a challenge for many students as there were calculations involved.

• The numericals took more time to complete and left less time for revision.

• Students needed to solve questions quickly and correctly.

• Those who practiced mock tests regularly have managed their time better during the exam.

Student Feedback & Preparation Insight

• Students who were good at calculations found the paper to be moderate and complete the paper on time.

• Quick calculations were also important for the students.

• Students who had regular practice of numerical questions and sample papers have performed better.

• Overall paper was considered moderately challenging mainly due to time pressure.

CUET UG 2026 Accountancy Analysis – 20 May Shift 1

Overall Difficulty Level

• The Accountancy paper was moderate overall.

• Questions were largely NCERT-based.

• Some questions are time-consuming because they were lengthy.

• Students reported that time management was slightly challenging in the paper.

Nature of the Paper

• The paper focused mainly on conceptual and application-based questions.

• Numerical questions required proper calculation speed.

• Several questions consumed more time compared to previous shifts.

• Students who practiced NCERT illustrations and practical questions found the paper manageable.

NCERT Weightage

• Most questions were directly based on NCERT concepts.

• No major out-of-syllabus questions were reported.

• NCERT examples and textbook concepts played an important role.

Student Feedback

• Students attempted around 40 questions comfortably.

• Lengthy numerical questions increased overall paper duration.

• Good marks depend on both clear concepts and fast calculations.

Key Highlights

• NCERT was very important to score well in the exam.

• Fast and quick calculations were needed to solve the paper on time.

• The paper was a little lengthy but it was manageable for them.

• Students who practiced practical and numerical questions regularly performed better.

CUET UG 2026 Accountancy Analysis - 19 May Shift 2

Overall Difficulty Level

• The Accountancy paper was moderate in level.

• The questions in this shift were mostly numerical-based.

• The approximate question distribution were:

• 
  

  • 60-70% Numericals

  • 30-40% Theory

• Theory questions were based on NCERT concepts and important points from the textbook.

Nature of the Paper

• Practical questions dominated the paper.

• Numerical solving speed and conceptual clarity were extremely important.

• Several questions required proper journal-entry sequencing and adjustment understanding.

• Many questions tested application rather than direct theory recall.

Important Topics Asked

• Shares and Debentures

• Partnership Accounts

• Goodwill

• Dissolution of Partnership

• Ratio Analysis

• Cash Flow Statement

• Admission and Retirement

• Journal Entries

• Realisation Account

Major Questions Reported

Shares and Debentures

• ESOP-based conceptual questions:

• 
  

  • Vesting Period

  • Vesting Date

  • Exercise Price

  • Grant Price

• Pro-rata Allotment questions

• Number of Debentures issued in exchange for assets

• Redemption of Debentures numerical

• Writing off Loss on Issue of Debentures

Partnership and Goodwill

• Goodwill by Capitalization of Super Profit Method

• Hidden Goodwill

• Past Adjustments

• Admission-related sequence questions

• Goodwill treatment sequence-based entries

Dissolution and Realisation

• Dissolution journal entries

• Realisation Account numericals

• Asset realization sequence under Section 48

Ratio Analysis and Financial Statements

• Inventory Turnover Ratio numerical

• Gross Profit calculation

• Common Size Statement concept

• Cash Flow activity classification matching

Sequence-Based Questions

• Several arrangement/order-based questions appeared from:

• 
  

  • Admission entries

  • Goodwill adjustments

  • Retirement treatment

  • Journal entry order

  • Dissolution procedures

Theory Portion

• Theory questions were fewer but conceptually deep.

• Questions were directly framed from NCERT theory boxes and hidden concepts.

• Students who thoroughly studied NCERT illustrations and boxed content had an advantage.

Key Highlights

• Good calculation practice helped students manage time better.

• The paper had many numerical questions but it was not very difficult.

• Journal entries and adjustment questions were important in this shift.

• Students must understand the concepts and solving accurately matters more than memorizing answers.

CUET 2026 Accounts Analysis – 13 May Shift 1

• The overall difficulty level of the paper was moderate.

• The paper was considered lengthy due to the calculative nature of the questions.

• The partnership chapter had significant weightage in the examination.

• Questions were asked from:

• 
  

  • Change in Partnership

  • Gaining Ratio

  • Sacrificing Ratio

• Questions on Realisation and Revaluation Accounts were included.

• A question based on Super Profit Goodwill calculation was asked.

• Important topics like Retirement and Death of a Partner were covered.

• From the Share Capital chapter, questions were asked on:

• 
  

  • Issue of Shares

  • Order of issue

  • Forfeiture of Shares

• Questions on Issue of Debentures and Types of Debentures were included.

• From Financial Statement Analysis chapter, questions were asked on:

• 
  

  • Cash Flow Statement

  • Accounting Ratios

• The paper mainly tested understanding of the concepts, calculation accuracy, and practical application of accounting concepts.

• Students with good calculation skills and clear concepts found the paper to be manageable.

CUET 2026 Accountancy Analysis – 12 May Shift 1

The Accountancy paper was easy and questions were based on NCERT. Most questions were asked from the concepts and theory rather than difficult calculations. Students who studied NCERT well found the paper easy to attempt.

Overall Difficulty Level

• The overall paper was easy.

• Most questions were directly NCERT-based.

• Theory and concept-based questions had high weightage.

• Numerical questions were largely absent in the paper.

• Students with strong conceptual preparation found the paper comfortable.

Partnership Accounts Analysis

• From Fundamentals of Partnership, around 2–3 questions were asked on Partnership Deed.

• Questions on Appropriation of Profit and Guarantee of Profit were included.

• No question was asked from Drawings.

• The IOC-related question was considered difficult by students.

• Questions on Sacrificing Ratio and Gaining Ratio were asked.

• Revaluation and Realisation chapters had noticeable weightage.

Goodwill, Admission & Retirement Analysis

• One question on Goodwill calculation steps was asked.

• Questions on Adjustment during Admission and Retirement appeared in the paper.

• Most questions were conceptual and based on accounting treatment.

Share Capital Analysis

• 
  Many questions were asked from Share Forfeiture entries.

• There was no numerical question from Share Capital.

• One question on the steps of Pro Rata was asked.

• A Match the Following question based on Types of Capital appeared in the paper.

Debentures Analysis

• A theory-based question from Debentures was asked.

• The question was related to Purchase Consideration.

• Debenture questions were mostly direct and NCERT-oriented.

Other Questions Reported

• One question based on “Days” was asked.

• Statement and theory-based questions had good weightage throughout the paper.

Student Reaction

• Students found the paper easy overall.

• NCERT preparation proved highly beneficial.

• Lack of lengthy numerical questions made the paper less time-consuming.

• Share Capital and Partnership chapters had the highest visibility.

• The IOC question was one of the comparatively difficult questions in the paper.

CUET Accounts Analysis 2026 - 11 May Shift 2

• The overall difficulty level of the Accountancy paper was easy to moderate.

• Most students found the paper manageable and scoring in nature.

• A large number of questions were asked from the first book of Accountancy.

• The Partnership chapter had the highest weightage in the exam.

• Multiple questions were based on partnership fundamentals and adjustments.

• Capital adjustment-related questions were included in the paper.

• Questions on debentures and related accounting treatments were also asked.

• Preference share-based questions appeared in the exam as well.

• The paper mainly focused on conceptual clarity and standard accounting entries.

• Students who practised the NCERT and previous year questions found the paper easier to attempt.

• Numerical questions were mostly direct and formula-based.

• The paper had a balanced mix of theory and practical accounting questions.

CUET Accounts Analysis 2026 — 11 May Shift 1

• The overall paper level was very easy

• The paper included a balanced mix of theory and practical questions

• Most practical questions were direct and based on standard formats

• Stepwise calculation-based questions were asked in numerical sections

• Students found the paper highly scoring and manageable

• Accounting for Partnership Firm carried significant weightage

• Reconstitution of Partnership Firm was one of the major focus areas

• Questions from New PSR were asked in the paper

• Goodwill-related practical questions appeared prominently

• Average Profit and Super Profit method questions were included

• Capital adjustment calculations were asked in partnership-based questions

• Balance Sheet preparation questions were included

• Financial Statements of a Company had noticeable weightage

• Dissolution of Partnership Firm contributed around 4–5 questions

• Dissolution chapter questions were mostly practical and easy to solve

• Share Capital and Debentures section had high weightage in the paper

• Around 6–7 questions were asked from Share Capital and Debentures

• Share Capital calculation-based questions appeared in the exam

• Allotment amount received calculations were asked

• Journal entry-based practical questions were included

• Most numerical questions followed NCERT-based concepts and patterns

• Theory questions were straightforward and direct

• No highly tricky or lengthy calculations were reported

• Time management was not a major challenge for students

• Students with good NCERT preparation found the paper easy overall

• Important chapters contributed expected and predictable questions

• The paper maintained a good balance between conceptual and calculation-based questions

Also check:

CUET 2026 UG Exam Analysis and Memory-Based Questions PDFs Download

Get complete CUET 2026 UG exam analysis with subject-wise, section-wise difficulty level, student reactions, good attempts, and memory-based questions PDF for all shifts.

CUET Accountancy Question Paper 2026 with Solutions PDF

The CUET Accountancy Question Paper 2026 with Solutions PDF will be available soon for students to download and practice. Students who are preparing for upcoming exams will be able to use it along with CUET PYQs to know important topics and repeated questions.

CUET UG 2026 Accountancy Memory-Based Questions

Q1: Complete the sequence where interest on capital has to be provided as per partnership deed, but available profit is not sufficient to provide full amount of interest on capital.

A. If it is appropriation, calculate interest on capital for all partners at given rate
B. Divide the available amount in the capital ratio among the partners
C. Calculate ratio between capital of partners
D. Consider the partnership deed and decide whether interest on capital is a charge or an appropriation
E. Consider the available profit

Choose the correct answer from the options given below:

a. A, B, C, D, E
b. B, C, D, E, A
c. D, A, E, C, B
d. C, D, A, B, E

Q2: Which of the following will be shown on the credit side of Deceased Partner A/c?

A. Revaluation Gain Share
B. Goodwill written off
C. Share of profit till date of death
D. Drawings till date of death
E. Interest on capital till date of death

Choose the correct answer from the options given below:

a. A and C only
b. B, D and E only
c. A, B and D only
d. A, C and E only

Q3: Arrange the following in a sequence in which amount realised from assets will be utilised to pay.

A. Partner’s Loan
B. Partner’s Capital
C. Secured debts of the firm
D. Unsecured debts of the firm
E. Residue to partners

Choose the correct answer from the options given below:

a. C, D, E, A, B
b. C, D, E, B, A
c. C, D, A, B, E
d. C, D, A, E, B

Q4: W and X are partners with capitals of ₹20,00,000 and ₹16,00,000 respectively. The Partnership Deed provides for interest on capital @ 10% p.a. If the firm earned a profit of ₹2,70,000 for the year ended 31st March 2020, then interest on capital respectively credited to the Partners’ Capital Accounts was:

a. ₹2,00,000 and ₹1,60,000
b. ₹1,35,000 and ₹1,35,000
c. No interest on capital will be allowed
d. ₹1,50,000 and ₹1,20,000

Q5: Out of the following, when will the need for valuation of goodwill not arise?

a. Admission of a partner
b. Retirement of a partner
c. Dissolution of partnership firm
d. Death of a partner

Q6: Every company analyses its earning capacity of the business which is outcome of utilisation of resources employed in the business. To analyse profitability company can use:

A. Dividend Payout Ratio
B. Return on Net Worth
C. Gross Profit Ratio
D. Quick Ratio
E. Inventory Turnover Ratio

Choose the correct answer from the options given below:

a. C and E only
b. C, D and E only
c. A, B and C only
d. A and C only

Q7: Select the sub-head under which loose tools will be shown in the Balance Sheet of a company.

a. Current Assets
b. Trade Receivables
c. Inventories
d. Other Current Assets

Q8: In a partnership firm, partners share profit and loss in the ratio of 3:2. If the firm incurred a loss of ₹10,000 during the year, then calculate the amount of loss to be shared by partners.

a. Equally
b. According to profit sharing ratio
c. According to gaining ratio
d. According to sacrificing ratio

Q9: Read the following facts about admission of a partner.

A. A new partner acquires his share from the old partners that reduces the old partners’ share in profits.
B. The partner’s capital must be adjusted so as to be proportionate to their new profit sharing ratio.
C. Assets and liabilities may be revalued and reassessed on admission of a partner.
D. Adjustment for reserves and accumulated profits/loss is done.
E. Profit sharing ratio of existing partners may change on admission of a new partner.

Choose the correct answer from the options given below:

a. A, B, C and D only
b. B, C, D and E only
c. C, D and E only
d. A, C, D and E only

Q10: A, B and C were partners in a firm sharing profits and losses in the ratio of 5:3:2. C retired and his capital balance after all adjustments for reserves, accumulated profits and losses and share of gain on revaluation was ₹2,92,000. A and B agreed to pay him ₹52,000 immediately and ₹2,70,000 later, which was transferred to his Loan Account. Goodwill of the firm is:

a. ₹3,32,000
b. ₹22,000
c. ₹30,000
d. ₹1,50,000

Q11: Which of the following will be added to operating profit before working capital changes, while preparing Cash Flow Statement from indirect method?

a. Increase in Trade Receivable by ₹80,000
b. Decrease in Inventory by ₹50,000
c. Increase in Prepaid Expenses by ₹30,000
d. Decrease in Trade Payable by ₹20,000

Q12: From the following identify the items which are payable to retiring partner, if mentioned in deed:

A. Credit balance of his/her Capital/Current Account
B. Share of goodwill
C. Goodwill of the firm
D. Share in revaluation gain/loss
E. Share in accumulated profits (Reserves)

Choose the correct answer from the options given below:

a. A, B only

b. A, B, D, E only

c. B, C, D, E only

d. A, C, D, E only

Benefits of the CUET Accountancy Question Paper 2026 for Students

• It will help students to understand CUET exam pattern, question types, marking scheme, and overall paper format.

• The question paper will act like a real mock test, which gives them actual exam experience before appearing in CUET.

• Students will be able to identify important topics and chapters which are frequently asked in the examination.

• Students must download the CUET Admit Card on time and check the important exam details carefully.

• Students will be able to test their preparation level and know about the weak topics which need more practice for them.

CUET Accountancy 2026 Exam Pattern

The CUET Accountancy 2026 exam is conducted by the National Testing Agency (NTA) in computer-based mode. Accountancy is one of the Domain Subject papers (Section II) in CUET. The Accountancy paper will have only multiple-choice questions (MCQs).