CUET Accountancy Important Questions 2025 with Solutions

Overview: Accountancy, being one of the major commerce subjects in CUET, requires well-planned preparation. To help you prepare, the article provides CUET Accountancy important questions PDF based on the past 3 years trend analysis with previous year questions papers and difficulty level for efficient preparation.

Since Accountancy is one of the highest-scoring commerce subjects in the CUET exam, preparing for every type of question, such as concept-based or numerical-based, can help you get 250/250 marks. 

Since each correct answer gives you 5 marks, but the exam also has a negative marking of -1, so you must know the CUET Accountancy important questions that have been frequently asked in previous years and have higher chances of being asked in 2025 also.

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CUET Accountancy Important Questions 2025 

The type of questions asked in the CUET Accountancy exam based on CUET exam analysis is listed below: 

Definition-based	Figure-based
Concept-based	Case Study/Based on a Paragraph
Application-based	Statement/Assertion-Reasoning
Numerical	Match the Following

CUET Accountancy Important Questions and Answers PDF 2025 

• The PDF given below lists the frequently asked questions based on the 3 years trend analysis regarding the Accountancy exam. 
• Our subject matter experts have prepared these questions after analysing the CUET Accounts previous year question paper, sample papers and exam pattern.

Click on the button given below to download the important CUET Accountancy questions in PDF format: 

CUET Accountancy Important Questions PDF by Supergrads

Sample CUET Accountancy Important Questions and Answers from previous years

The type of questions that you will see in from the CUET accountancy syllabus are: 

1- A company reissued 1400 shares, which were forfeited by crediting the share forfeiture account by Rs.5600. 1000 of these shares were reissued at Rs. 8 per share. The amount transferred to the capital reserve will be 

1. Rs. 3000
2. Rs. 2000
3. Rs. 1000
4. Rs. Nil

Answer 2: Rs. 2000

2- The capitals of R, S and T are Rs. 2,00,000, Rs. 1,50,000 and Rs. 1,00,000 respectively. Profits are shared in the ratio of 3:2: 1. S retires based on the firm purchased by other partners, and then the new ratio between R and T is 3: 1. Find the capital of R and T.

1. Rs. 3,00,000 and Rs. 1,50,000
2. Rs. 1,92,500 and Rs. 90,000
3. Rs. 3,12,500 and Rs. 1,37,500
4. Rs. 1,72,500 and Rs. 92,500

Answer 3: Rs. 3,12,500 and Rs. 1,37,500

3- The Outstanding Share Option Account is shown under which heading per the balance sheet format prescribed in Schedule III of the Companies Act 2013?

1. Share Application Amount Pending Allotment
2. Shareholder reserve
3. Reserves and surplus
4. Share capital

Answer 3: Reserves and surplus

4- According to section 31(1)  _________, a new partner can be admitted only with the consent of all existing partners. 

1. Cooperatives  
2. Partnership Act, 1932
3. Companies Act 1956    
4. Joint Hindu Family

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Answer 2: Partnership Act, 1932

5- Provision for depreciation is: 

1. A charge against the profit
2. An appropriation of the profit
3. Substitute for the repairs
4. writing off losses

Answer 1: A charge against the profit

6- Current assets Rs. 4,00,0000 Current liabilities 30,00,000 Revenue from operation Rs. 80,00,000. Working capital turnover ratio: 

1. 2 times 
2. 8 times 
3. 6 times
4. 4 times 

Answer 2: 8 times

7- Capital employed in a business is Rs. 150000. Profit gained was Rs. 50000/- and the normal rate of profit is 20%. The amount of goodwill as per the capitalization method would be

1. Rs. 100000
2. Rs. 150000
3. Rs. 200000
4. Rs. 300000

Answer 1: Rs. 100000

Benefits of CUET Accountancy Important Questions 2025?

You can improve your understanding of the subject by practising the CUET Accountancy question paper pdf questions in-depth. It offers numerous other benefits:

• It allows you to become acquainted with the difficulty of the question.
• Every kind of question that will be asked on the real CUET exam can be extensively practiced.
• You can quickly create a strong CUET study plan that will help you get better scores on the test by analyzing the questions and answers.
• The PDF on CUET Accountancy important questions is essential for regular practice and revision. 

Key Takeaways 

To score 250/250, experts recommend referring to the top CUET Accountancy important questions and answers. 

• All the questions will be multiple-choice questions (MCQ) only. 
• Since -1 for each incorrect answer will be deducted from your final score, so focus on accuracy more. 
• The highest number of questions (10-12) are expected from Unit 1: Reconstitution of Partnership. 
• Strengthen your fundamentals with the help of NCERT books, exemplars and recommended CUET preparation books.