CUET Accountancy 2025 Chemistry Exam Analysis: Detailed Insights and Performance Evaluation

CUET Accountancy Exam 2025

The Accountancy paper is a domain-specific subject in the Common University Entrance Test (CUET) Undergraduate 2025, conducted by the National Testing Agency (NTA). It is designed to evaluate a candidate’s understanding of financial accounting principles, accounting procedures, and conceptual clarity as prescribed in the Class 12 syllabus. The CUET Accountancy exam plays a crucial role in admissions to Commerce and Management-related undergraduate programs offered by participating universities.

CUET Accountancy Exam Overview 2025

CUET Accountancy Exam Analysis 2025

The CUET 2025 Accountancy Question Paper Analysis offers a detailed evaluation of the exam pattern, difficulty level, and chapter-wise weightage. As a core domain subject in the CUET 2025 exam, this analysis helps aspirants identify high-scoring topics, understand frequently tested accounting concepts, and analyze the balance between numerical and theory-based questions. By reviewing the latest trends and question formats in the CUET 2025 Accountancy exam, students can gain valuable insights to refine their preparation approach, strengthen conceptual accuracy, and improve their overall performance in commerce-focused undergraduate admissions.

CUET Accountancy Paper Analysis: Topic Blueprint

Total: 50 Questions | Attempt: 40 | Marks: 200
Formula-heavy paper - Master calculations = 180+ score!

Topic Weightage (Priority Order)

Question Types & Scoring Strategy

NCERT Chapter Mapping (Class 12)

Part I:

Ch2: Accounting for Partnership (36%) → Ratios, Reconstitution, Dissolution

Ch3: Reconstitution (20%) → Admission/Retirement/Death

Ch4: Dissolution (10%) → Asset settlement order

Part II:

Ch2: Company Accounts (24%) → Share capital, Forfeiture

Ch5: Ratio Analysis (16%) → 4 types matching

Ch6: Cash Flow (12%) → AS-3 indirect method

Ch8: Computers in Accounting (8%) → Excel basics

🚀 30-Day Mastery Plan

Week 1: Partnership (50%) - PSR, Goodwill, Dissolution entries

Week 2: Company Accounts (24%) - Forfeiture, Calls, Premium calc

Week 3: Ratios + Cash Flow (28%) - Matching + 10 problems daily

Week 4: 10 Case studies + 5 Full mocks

⚡ High-Yield Formulas (120 Marks Guaranteed)

**Partnership Ratios:**

• New Ratio = Old + Sacrifice
• Gori:Sori 3:2, Hori takes 3/20G+1/20S → 9:7:4

**Share Forfeiture:**

• Debit Share Capital = Full Nominal (₹100)
• Credit Forfeiture = Called - Paid amount
• Reissue Profit → Capital Reserve

**Dissolution Priority:**

1. Secured Creditors → 2. Unsecured → 3. Loans → 4. Capital

**Cash Equivalents:** ≤3 months maturity

**Interest Coverage:** PBT ÷ Interest Expense

**Manager Commission:** X=10%(NP-X) → X=NP/1.1

Exam Day Hacks (180/200 Target)

1. CASE STUDIES (50 marks PERFECT):

• Banjara: Track Astha(600), Rekha(1050→900 forfeited)
• ABC Partnership: Salary first → Interest → Commission → Ratio

2. MATCHING (60 marks FAST):

Ratios: Activity=Debtors, Liquidity=Acid Test, Solvency=D/E

Capital: Nominal=MOA, Paid=Called-Arrears

3. TRICK QUESTIONS:

• Forfeiture debits FULL ₹100 (not called/paid)
• Fictitious Assets → Debit Realisation (loss)
• Unrecorded assets → Credit Old Partners

4. TIME SAVERS:

• Q846-885: 45 mins (matching/formula)
• Cases Q886-895: 20 mins
• Review: 5 mins

Score Calculator

Partnership Perfect (90 marks) +

Company Perfect (48 marks) +

Cases Perfect (50 marks) +

Ratios 80% (13 marks) = 201/200 🥇

Must-Master Entries (Practice 50x)

**Forfeiture:** Share Capital Dr ₹100 → Calls Cr → Forfeiture Cr

**Revaluation:** Undervalued Asset → Revaluation Cr (gain)

**Dissolution:** Secured Cr first → Partners loan → Capital last

**Cash Flow:** Non-cash (Depreciation) → Add back to Net Profit

Paper = 70% Partnership/Company + 30% Ratios/Cash Flow. Formula practice = Top rank!🚀