NTA is conducting the CUET 2025 exam from 13th May to 3rd June. CUET Accountancy Question Paper 2025 with Answer Key and Solution PDF is available here for download. the CUET Accountancy 2025 Question paper was difficult.
As per the exam pattern, the CUET Accountancy exam will consist of 50 questions for 250 marks to be attempted in 60 minutes. 5 marks are awarded for each correct answer, and 1 mark is deducted for incorrect answer.
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CUET Accountancy Question Paper 2025 with Answer Key
| CUET Accountancy Question Paper 2025 | Download PDF | Check Solutions |
Note: The CUET 2025 Accountancy paper will now include an option to the student (to choose between questions from 'Unit V' or 'optional to Unit V'). The rest of the question paper will continue to cover content from Units 1 to 4 as per the notified syllabus. Check details here
Question 1:
In the absence of a partnership deed, which of the following statements is correct?
Match List I with List II:
Choose the correct answer from the options given below:
A, B, C and D are partners in a firm sharing profits in the ratio of 3:2:1:4. A retired and his share is acquired by B and C in the ratio 3:2. Calculate the new profit sharing ratio of partners.
Match List – I with List – II:
Choose the correct answer from the options given below:
Balance of Share Forfeited Account on the forfeited share not yet re-issued is:
What is the correct sequence at the time of death of a partner?
(A) Amount paid to Executor
(B) Preparation of Revaluation account
(C) Calculation of Amount Payable to executor of Deceased partner
(D) Calculation of Revaluation Gain/Loss
(E) Balance of Executor’s loan A/c
Choose the correct answer from the options given below:
Match List I with List II:
Choose the correct answer from the options given below:
When realisation expenses are paid by a partner on behalf of the firm, what is the journal entry made?
Which item is shown under "Long-term Borrowings" in the Balance Sheet?
If debentures are issued to a vendor for assets purchased and the vendor’s account is credited by Rs.1,10,000, what is the journal entry if the debentures are issued at a premium of 10%?
Based on the following information of a company as at 31 March, 2017, what will be the Current Ratio of the company?
Calculate Liquid Assets and Quick Ratio of the Company.
Calculate Debt Equity Ratio of the company based on the given data:
Calculate the Interest Coverage Ratio of the company.
Calculate the Inventory Turnover Ratio of the company.
Which of the following is correct regarding difference between sacrificing and gaining ratio?
(A) Gaining Ratio is a more suitable parameter to measure new profit sharing ratio than Sacrificing Ratio.
(B) Sacrificing Ratio is calculated at the time of the admission of the partner while Gaining Ratio is calculated at the time of retirement or death of the partner.
(C) New partner’s share of goodwill is divided between the old partners in gaining ratio while Goodwill paid to retiring partner is paid by the remaining partners in their Sacrificing ratio.
(D) Sacrificing Ratio = Old Ratio – New Ratio and Gaining Ratio = New Ratio – Old Ratio.
Choose the correct answer from the following options:
View Solution
Arrange the following in the context of Cash Flow Statement:
(A) Calculation of cash flow from Operating Activities
(B) Calculation of cash flow from Financing Activities
(C) Calculation of net increase/decrease in cash and cash equivalent during the year
(D) Calculation of cash flow from Investing Activities
(E) Calculation of net profit before tax and extraordinary item
Choose the correct answer from the options given below:
Match List I with List II:
Choose the correct answer from the options given below:
At the time of admission of a partner, if goodwill exists in the books of accounts, it will be written off among:
If the capital employed in a business is Rs.5,00,000, the average profit is Rs.60,000, and the normal rate of return is 6%, the goodwill by the Capitalisation of Average Profit Method will be:
Arrange the following in a sequence in which amount realised from Assets will be utilized 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:
Which of the following will not be shown in Realisation Account?
Arrange the following in correct sequence according to the form and content of statement of Profit and Loss:
(A) Employee Benefit Expenses
(B) Tax provided
(C) Revenue from operations
(D) Purchase of stock in Trade
(E) Dividend Income
Choose the correct answer from the options given below:
Securities Premium cannot be used:
Match List I with List II:
Choose the correct answer from the options given below:
During the financial year 2021-22, Surjeet withdrew Rs.30,000 quarterly at the beginning of every quarter. If interest to be charged is 8% p.a., calculate the amount of interest on drawings:
A, B, and C were partners in a partnership firm sharing profits in the ratio 5:3:2. B retires and the new profit-sharing ratio between A and C is 3:2. Calculate the gaining ratio of A and C.
Match List - I with List – II.
Choose the correct answer from the options given below:
Identify the other name by which Liquid ratio is known:
The Debentures that are payable on the expiry of the specific period either in lumpsum or in installments during life time of the company are called:
Aman and Riya share profits in the ratio 5:3. They admitted Kunal for \(\frac{1}{4}\) share, which he took equally from both. Calculate the new ratio.
A machinery worth ₹75,000 was undervalued by 10%. What will be its new value in the Balance Sheet?
A firm earned ₹90,000 profit. Mohit is guaranteed ₹40,000 for his \(\frac{1}{4}\) share. How much deficiency will others bear in 3:1 ratio?
ABC & Co. had 3 partners: Alok, Bhavya, and Chirag, sharing profits in 4:3:3. The firm dissolved on 31 March 2024. Assets worth ₹9,00,000 were realized at 80%, creditors of ₹70,000 were paid, and an unrecorded liability of ₹20,000 was settled for ₹15,000. Realization expenses of ₹25,000 were borne by Alok.
Q1: Find the amount realized from assets.
Q2: What journal entry is made for realization expenses paid by Alok?
Q3: The unrecorded liability settled at a lesser value causes:
A firm has current assets ₹2,50,000 and current liabilities ₹1,00,000. Find the current ratio.
If a partner is given salary and commission, how are these shown in the accounts?
P and Q are partners sharing profits in a 5:3 ratio. They allow interest on capital at 6% p.a. If P’s capital is ₹1,20,000, what is the interest credited to his capital account?
R and S are partners in a 4:1 ratio. T is admitted and gets 1/5 share, equally from both. Find the new ratio.
On the death of a partner, his capital account is credited with:
If unrecorded assets are taken over by a partner, the entry will be:
600 shares of ₹10 each were issued at 20% premium. Final call of ₹3 not received on 100 shares. What is the forfeiture amount?
Purchase of land using a cheque is classified as: (Cash Flow Statement question)
CUET Accountancy Chapter-wise Weightage (Expected)
CUET exam pattern has been revised in 2025. Students have to attempt all 50 questions within a duration of 60 minutes and all the questions are compulsory to attempt.
The expected difficulty level of the CUET 2025 Accountancy is moderate to difficult. Here is the chapter-wise weightage and expected number of questions:
| Section | Expected Questions | Approximate Weightage |
| Reconstitution of Partnership Firm | 10–12 | 30% |
| Accounting for Partnership | 4–5 | 12% |
| Dissolution of Partnership Firm | 4–5 | 10% |
| Accounting for Share and Debenture Capital | 5–6 | 13% |
| Analysis of Financial Statements | 3–4 | 7% |
| Cash Flow Statement | 2–3 | 6% |
| Accounting for Not-for-Profit Organizations | 2–3 | 6% |
| Computerized Accounting System | 1–2 | 4% |
| Accounting Ratios | 1–2 | 4% |
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