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 2026 Accountancy Analysis – 12 May Shift 1

The Accountancy paper was overall easy and largely based on NCERT concepts. Most questions were theory-oriented and conceptual rather than calculation-heavy. Students who prepared thoroughly from NCERT found the paper manageable.

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 ( Second Shift)

• 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 (First Shift)

• 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 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 preparing for upcoming exams can use it along with CUET PYQs to identify important topics and repeated questions.

CUET UG 2026 Accountancy Memory-Based Questions

The CUET Accounts 2026 memory-based questions will be available soon based on students’ responses. The CUET Accountancy questions help future aspirants understand what type of questions were asked and which topics were important.

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.

• It will help students test their preparation level and identify weak areas which need more practice.

CUET Accountancy 2026 Exam Pattern

The CUET Accountancy 2026 exam is based on multiple-choice questions which will test both concepts and numerical skills. Accountancy is included in the CUET Subject List as an important commerce subject, so students can choose it based on their interest.