Nupur
Nupur Jain
Senior Executive - Editorial
Updated on May 20, 2026 15:01 IST
Students can check CUET UG 2026 accountancy question paper analysis and answer key on this page. The Common University Entrance Test is being conducted between May 11 and May 31, 2026, in computer based test mode. The exam dates for each applicant were shared in their exam city slip and admit card.

CUET 2026 May 20 Shift 1 Accountancy paper is over. Read this page to get CUET Accounts 2026 question paper analysis for each date and shift. Also, find the answer key and Accountancy memory-based questions on this page.

CUET 2026 Accounts Question Paper Analysis

CUET 2026 Accounts Question Paper Analysis

CUET UG 2026 Accountancy exam has been successfully conducted on May 20, Shift 1, at multiple exam centres. The Accounts exam for CUET UG 2026 is scheduled in two shifts from May 11 to May 31, 2026, in CBT mode. Students who have appeared for Accounts exam till now are finding the difficulty level of question paper to be easy to moderate. Accountancy is usually opted for by Commerce students for admission to UG courses like B.Com, B.Com (Hons), BBA, and so on. 

The CUET Accountancy question paper includes 50 questions that candidates have to answer in 60 minutes, keeping negative marking in mind. Find the difficulty level and exam-day analysis for CUET UG Accounts 2026 exam as per students' feedback.

LATEST: CUET UG 2026 May 27 Exam Analysis LIVE Updates

Still Have Shifts Left? Get the Complete Day-wise Paper Analysis Before Your Next Exam

Download the CUET 2026 May 11-26 Subject-wise Analysis PDF - difficulty levels, memory-based questions with solutions, topic weightage & last-minute strategy for all subjects across Shift 1 & 2.

Table of contents
  • CUET UG Accountancy 2026 Memory Based Questions & Answer Key
  • CUET UG 2026 Accountancy Analysis
  • CUET Accountancy 2026 Important Topics & Expected Number of Questions
  • CUET Accountancy Difficulty Level

CUET UG Accountancy 2026 Memory Based Questions & Answer Key

To help candidates of later exam days understand the difficulty level of exam, question types asked, and important topics, Shiksha here is sharing the CUET UG 2026 Accountancy memory based questions after connecting with the students. Stay updated on this page to get latest information.

CUET Exam Date & Shift Topics
May 11, Shift 1
  • Theory
    • Act
    • Partnership Act
    • Admission of Partner
    • Cash Flow Statement
    • Match the Column (Sections & Dimensions)
  • Numerical
    • Admission of Partner
    • Gaining Ratio
    • Cash Flow Statement (Investing Outflow) 1 question
    • Issue of Shares
    • Drawing
    • Forfeiture of Shares
    • Re-issue of Shares
    • Preference Shares (Indirect question) (Calls in Arrear & Interest)
    • Redemption of Preference Shares at Par
    • Goodwill (Average Profit & Super Profit)
  • Case Study
    • Shares (entry questions)
  • Partnership
    • Capital Adjustment (Retirement & Death of a Partner)
    • Partnership Deed (Sections)
May 11, Shift 2
  • Theory based direct questions
  • More Questions from Book 1 – Partnership
  • Section Based questions
  • Capital Adjustment
  • Preference Shares
May 12, Shift 1
  • Which is not the characteristic of partnership
  • Issue of shares- 2 questions (PYQ)
  • Changes in profit sharing ratio (3 questions)
  • Goodwill (2 questions- capitalisation)
  • Death of partner (series of partnership)
  • Meaning of settlement (1 question)
  • Share capital (re-issue of forfeited shared, which share capital is not considered in company?)
  • Purchase consideration (2 question)
  • Analysis of financial statements (definition-based questions)
  • Cash Flow Statement (1 question)
May 13, Shift 1
  • Issue of Shares
  • Capital Adjustment
  • Cash Flow Statement
  • Ratio Analysis
May 20, Shift 1
  • Partnership
    • Death of a Partner
    • P/L Suspense Account
    • Sacrificing Ratio
    • Gaining Ratio
    • Revaluation of Accounts
  • Share & Debenture
    • Chronological Order
    • Forfeiture
    • Debenture Definition

Check Out: CUET Commerce Most Repeated Questions

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Commonly asked questions
Q:   What is the CUET marking scheme?
A: 

NTA prescribes the CUET UG marking scheme. Check below to know the CUET UG marking scheme:

  • Correct answer or the most appropriate answer: Five marks (+5)
  • Any incorrect option marked will be given minus one mark (-1).
  • Unanswered/Marked for Review will be given no mark (0).
  • If more than one option is found to be correct then Five marks (+5) will be awarded to only those who have marked any of the correct options.
  • If all options are found to be correct then Five marks (+5) will be awarded to all those who have attempted the question.
  • If none of the options is found correct or a question is found to be wrong or a question is dropped, then all candidates who have attempted the dropped question will be given five marks (+5) marks.
Q:   Why should I practice with CUET question papers from previous years?
A: 

Practicing with CUET UG (Common University Entrance Test) question papers from previous years offers following benefits:

  1. Helps in knowing format, structure, and types of questions.

  2. Student can know repeated question types.

  3. Help students know weak and strong sections

  4. Helps in developing important skills.

  5. Regularly solving CUET question papers improves problem-solving skills and speed.

Q:   What type of questions are asked in the CUET exam?
A: 

The CUET questions are objective in nature and carries four options also known as MCQs. Candidates will have to choose the correct answer option and click on it with the help of a mouse. Since CUET UG  exam will be conducted in CBT mode, test-takers will be able to mark only one answer option. 

Q:   How to get CUET UG previous year question paper?
A: 

To download the CUET UG previous year question papers for all subjects, candidates must visit the link provided below:

CUET Question Paper 2022-2025

Candidates can access the subject-wise CUET UG question papers for past four years.

CUET UG 2026 Accountancy Analysis

National Testing Agency is conducting Accountancy exam between May 11 and May 31, 2026, in 306 cities across India and 15 abroad. As and when the entrance exam is conducted for each day and shift, the CUET Accountancy exam analysis is updated here.

CUET Exam Date & Shift Analysis
May 11, Shift 1
  • Theory – 5 questions
  • Numerical (More Weightage)
  • Mock Tests seems helpful in attempting exam
May 11, Shift 2
  • Theory based direct questions
  • More Questions from Book 1 – Partnership
  • Section Based questions
  • Easier than May 11, Shift 1 exam
May 12, Shift 1
  • Practical questions based on theory
  • Time-taking
May 13, Shift 1
  • Paper required speed
  • Students with good preparation were able to complete the exam
May 20, Shift 1
  • Partnership (More Weightage)
  • Share & Debenture (Less Weightage)

Also Read: CUET Accountancy Exam Pattern 2026

CUET Accountancy 2026 Important Topics & Expected Number of Questions

Get expected CUET 2026 Accounts important topics and expected weightage from below table:

CUET Accounts Important Topics

Number of Expected Questions

Reconstitution of Partnership

10-12

Analysis of financial statements

7-8

Accounting for Share and Debenture Capital

6-7

Accounting-Not for Profit

5-6

Computerized Accounting System

4-5

Also Read: 

CUET Chapter Wise Weightage

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CUET Accountancy Difficulty Level

The difficulty level of Accounts exam usually varies from moderate to difficult. Students find it difficult to complete the examination on time. Additionally, some questions require too much calculation and application implementation, which takes time and holds them back from attempting the next question. This year's CUET difficulty level is expected to be moderate.

Exam Shift Difficulty Level
May 11, Shift 1 Easy to Moderate
May 11, Shift 2 Easy
May 12, Shift 1 Moderate
May 13, Shift 1 Moderate
May 20, Shift 1 Moderate

Get CUET Analysis for Other Subjects:

CUET 2026 English Question Paper Analysis

Q&A Icon
Commonly asked questions
Q:   Is it compulsory to attempt all the sections of the CUET question paper?
A: 

CUET UG question paper for each subject will consist of 50 questions. Candidates will be required to attempt all questions and no optional questions will be provided. In CUET UG, there are 37 subjects: 13 languages, 23 domain subjects and general tests. While filling the CUET application form, candidates can select up to five CUET subjects aligning with the subjects studied in class 12th and course requirements.

Candidates must attempt all the questions of the subjects selected. However, candidates must keep in mind the negative marking and select the options carefully.

Q:   From where can I download CUET sample papers?
A: 

Common University Entrance Test (CUET) sample papers are released by the conducting body, National Testing Agency (NTA). To download the CUET question papers follow the steps below:

  1. Go to- CUET Question Paper
  2. Select CUET subject to download the question paper for
  3. Click on the tab download
  4. Create the login details for new registrations
  5. Link to download the CUET question paper will be sent on the registered email ID
  6. Click on the link provided and save the PDF.
Q:   How many questions are there in the language section of CUET UG?
A: 

CUET UG Language section will include 50 questions. Candidates must attempt all questions. There will be no optional questions.

The language section will check candidate's reading comprehension based on different types of passages. This section will also include questions from grammar. To prepare for the CUET UG language section, candidates must solve previous year question papers and mock tests to become familiar with the type of questions asked in the exam. 

Q:   Which subjects have been removed in CUET UG?
A: 

UGC has announced the deletion of 26 subjects from CUET UG 2025 onwards. CUET UG 20 foreign languages and six domain subjects have been removed. Check the list below to know the name of the subjects:

  • Foreign Languages (French, Spanish, German, Nepali, Persian, Italian, Arabic, Sindhi, Kashmiri, Konkani, Bodo, Dogri, Maithili, Manipuri, Santhali, Sanskrit, Tibetan, Japanese, Russian, Chinese)
  • Domain Subjetcs (Entrepreneurship, Teaching Aptitude, Fashion Studies, Tourism, Legal Studies, Engineering Graphics)
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Nupur Jain
Senior Executive - Editorial

Nupur Jain started with a passion for educational content writing, which soon grew into a meaningful journey of helping students through reliable guidance. A commerce graduate from Delhi University, she has spent ov

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Answered Yesterday

The candidates should note that the participating universities will conduct the CUET PG LLB Counselling for the seats offered under the exam. Candidates will be required to opt for the colleges in the CUET PG LLB Counselling registration form to participate in University Counselling.

N

Nishtha Shukla

Contributor-Level 7

Answered Yesterday

The National Testing Agency will release the CUET PG LLB Result 2027 within a month of the exam (in June). The NTA will release the statistics related to the exam but will not release the roll numbers in the public domain. The CUET PG LLB scorecard will notify the result.

M

Mamona Gupta

Contributor-Level 7

Answered Yesterday

No, the CUET PG LLB exam 2027 will be conducted online as a Computer-Based Test at the designated exam centres.

R

Rashmi

Contributor-Level 6

Answered Yesterday

No, both are different exams, but both are conducted nationwide. CUET LLB will be conducted by NTA, while CLAT 2027 will be conducted by the Consortium of National Law Universities.

A

Aashi Tiwari

Contributor-Level 6

Answered a week ago

  • Students should have passed Class 12 from a recognised board
  • They should have a minimum of 55 percent in Class 12
  • Students waiting for Class 12 results can apply. 

S

Shobha pant

Contributor-Level 7

Answered a week ago

Christ University offers admission to candidates based on an entrance exam conducted by the university itself, called the Christ University Entrance Test. University offers UG and PG courses through Christ University CUET exam.

S

Shobha pant

Contributor-Level 7

Answered a week ago

Yes, in many cases. University Commerce College admits students on Class 12 merit through the University of Rajasthan. Many private colleges also give admission on marks. Some, like Mahatma Jyoti Rao Phoole University, accept CUET too. Check each college's rules before you apply.

T

Tasbiya Khan

Contributor-Level 10

Answered a week ago

No, CUET is conducted on multiple days in more than one shift. According to last year, NTA conducts CUET exam in two shifts. Candidates get the CUET exam dates for their subjects in admit card.

N

Nupur Jain

Contributor-Level 6

Answered a week ago

Yes, you can take CUET UG exam again. There is no restriction on the number of attempts a candidate can take in CUET exam. As long as they meet the age limit of their target university for preferred course, students can apply for CUET exam for more than one time. 

V

Vikrant Kaur

Contributor-Level 6

Answered a week ago

Yes, CUET is paid. Candidates have to pay according to the category they are applying through and number of subject they are opting.

R

Rachit Katariya

Contributor-Level 6