The National Testing Agency will be conducting the CUET UG 2025 Accountancy paper between 13 May and 3 June as computer-base-test (CBT) and paper-based-test (PBT) as per the previous year analysis and data. Once the CUET UG exam is conducted successfully the complete analysis will be available on the CollegeSearch page. The paper analysis will typically include the students' reactions, the difficulty level of the paper, the number of questions being asked, and an overall subject-wise analysis.
Students' on this page can check the Accountancy paper analysis based on the previous years' exam data and this analysis will help them gain a deeper insight about the CUET UG difficulty level for the upcoming shifts. In addition, the students can also check the expected Accountancy topics and the weightage they might carry.
CUET UG Exam 2025 - Accountancy Paper Analysis & Difficulty Level
Candidates can check an estimated analysis of the CUET UG Accountancy exam based on the previous year analysis, tabulated below.
Unit/Topic | Approximate Weightage (%) | Expected Questions (out of 50) | Key Concepts |
Reconstitution of Partnership | 20–24% | 10–12 | Admission, retirement, death of a partner; goodwill valuation; revaluation of assets and liabilities |
Analysis of Financial Statements | 14–16% | 7–8 | Comparative and common-size statements; accounting ratios; cash flow statements |
Accounting for Share and Debenture Capital | 12–14% | 6–7 | Issue and forfeiture of shares; redemption of debentures; presentation in financial statements |
Accounting for Not-for-Profit Organizations | 10–12% | 5–6 | Receipts and payments account; income and expenditure account; balance sheet preparation |
Computerized Accounting System | 8–10% | 4–5 | Overview of CAS; using CAS; accounting using DBMS; applications of electronic spreadsheets |
Accounting for Partnership Firms | 10–12% | 5–6 | Nature of partnership; partnership deed; final accounts; profit and loss appropriation account |
Dissolution of Partnership Firm | 8–10% | 4–5 | Meaning; settlement of accounts; preparation of realization account and related accounts |
Statement of Changes in Financial Position | 8–10% | 4–5 | Cash flow statement; objectives; preparation; adjustments related to depreciation, dividend, and tax |
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CUET UG 2025 Exam pattern Overview - Accountancy
Aspirants can check the CUET UG 2025 exam pattern overview for the Accountancy paper in the table given below.
Particulars | Details |
Mode of Exam | Computer-Based Test (CBT) |
Total Questions | 50 (Attempt any 40) |
Duration | 60 minutes |
Question Type | Multiple Choice Questions (MCQs) |
Marking Scheme | +5 for correct answer, -1 for incorrect answer |
Medium of Exam | English (and 12 other languages) |
