CUET UG Accountancy 2025 Previous Year Question Papers - Download PDFs for Practice

CUET Accountancy Previous Year Question Papers (PYQs)

For students aiming for top-tier universities like DU, BHU, or JMI, the CUET UG Accountancy paper is a critical gateway. While the syllabus is rooted in Class 12 NCERT, the shift to a competitive MCQ format makes Previous Year Question Papers (PYQs) your most valuable asset.

Solving CUET Accountancy PYQs with solutions allows candidates to:

• Decipher MCQ Logic: Transition from writing long-form answers to identifying the correct option in seconds.

• Identify "NTA-Favorite" Topics: Spot recurring themes in Partnership, Shares, and Ratios.

• Master Time Pressure: Practice the art of attempting 50 questions in just 60 minutes—a faster pace than many other domain subjects.

• Bridge Theory and Application: See how a simple accounting concept is transformed into a tricky numerical or case-based question.

CUET Accountancy Exam Pattern & Marking

Based on the latest NTA guidelines, the pattern has shifted toward a more comprehensive testing model:

Strategic Weightage: Where to Focus?

Analysis of 2022–2025 PYQs shows a heavy tilt toward practical application. Prioritizing these "High-Yield" areas during your PYQ sessions can maximize your score:

1. Partnership Accounts (~15–18 Questions)

This is the "Mega-Unit" of the paper. PYQs frequently test:

• Sacrificing & Gaining Ratios: Expect direct calculations and "Match the following" lists for different partner admission/retirement cases.

• Goodwill Valuation: Methods like Super Profit and Capitalization are almost guaranteed to appear.

• Dissolution: The order of settlement of accounts is a common theoretical MCQ.

2. Company Accounts: Shares & Debentures (~10–12 Questions)

A scoring area if your journal entry logic is solid. Focus on:

• Forfeiture & Reissue: Pro-rata allotment is a "favorite" for case-based question sets (usually 5 questions linked to one paragraph).

• Capital Reserve: Calculation of the amount transferred to Capital Reserve after reissue.

3. Financial Statement Analysis (~8–10 Questions)

• Accounting Ratios: Memorize formulas for Liquidity, Solvency, and Profitability. PYQs often ask you to identify which ratio is improved/worsened by a specific transaction.

• Cash Flow Statement: Identifying Operating, Investing, and Financing activities.

4. Computerized Accounting System (~4–6 Questions)

These are "easy marks" often overlooked. Focus on:

• DBMS concepts, spreadsheet applications (formulas like SUM, IF), and features of CAS.

Subject-Wise Strategy for CUET Accountancy PYQs

Different sections of the Accountancy paper require distinct mental approaches:

• Theory (NPO & Partnership Fundamentals): Focus on NCERT "boxes" and definitions. PYQs often pick direct statements for Assertion-Reason questions.

• Numerical (Shares & Ratios): Use PYQs to develop "mental math" for common figures. Avoid using a calculator during practice, as it isn't allowed in the exam.

• Format-Based (Financial Statements): Practice identifying major headings and sub-headings (e.g., where "Preliminary Expenses" or "Unclaimed Dividend" appear in a Balance Sheet).

How to Use CUET PYQs Effectively (The 60-Minute Drill)

1. The "50-Question Sprint": Unlike previous years where you could skip 10 questions, the current format requires you to attempt all 50. Use PYQs to train your brain to move past a "stuck" question within 45 seconds.

2. Case Study Mastery: CUET often includes two major case studies (10 questions total). Practice these from past papers to learn how to extract data quickly without re-reading the whole paragraph for every sub-question.

3. The Elimination Method: In Accountancy, often calculating just one part of a multi-part question (like the Gaining Ratio for just one partner) helps you eliminate three out of four options in "Match the Following."

4. Error Logging: Create a "Mistake Notebook." Write down the entry or formula behind every wrong MCQ. Revision of this notebook is more effective than re-reading the whole textbook.

Pro Tip: Time management is the biggest hurdle. Aim to finish the 25 "Theory" questions in 20 minutes, leaving 40 minutes for the 25 "Numerical/Case Study" questions.