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Aryaman Sharma

| Updated On - Jun 17, 2026

CUET 2026 June 6 Shift 1 Accountancy Question Paper with Solution PDF is available here for download. NTA conducted CUET 2026 on June 6, Shift 1, from 9 AM to 12 PM in CBT Mode.

The CUET 2026 Accountancy Question Paper includes questions from Accounting for Not-for-Profit Organizations and Partnership Firms, Financial Statement Analysis and Company Accounts and Computerized Accounting System, with 50 Questions carrying a total of 250 marks. As per the CUET marking scheme, +5 marks are awarded for every correct answer, and -1 mark is deducted for every wrong answer.

CUET 2026 Accountancy Question Paper June 6 Shift 1 with Solution PDF

CUET 2026 Accountancy Question Paper Download PDF Check Solutions


Question 1:

If a company fails to receive minimum subscription within 120 days from the date of issue of the prospectus, in how many days should the company refund the amount of application money from the date of issue of prospectus?

  • (A) 150 days
  • (B) 230 days
  • (C) 130 days
  • (D) 120 days

Question 2:

Ram, Manohar and Joshi were partners. Joshi died on 28 Feb 2018. His share of profit is calculated on average of 3 years profits. Find Joshi’s share. Profits: 2015 = 8000, 2016 = 9000, 2017 = 10000

  • (A) 500
  • (B) 3000
  • (C) 4500
  • (D) 2750

Question 3:

Sarvesh, Sriniketan and Srinivas are partners in ratio 5:3:2. If Sriniketan’s share of profit is 1,50,000, find Sarvesh’s share.

  • (A) 5,00,000
  • (B) 1,50,000
  • (C) 3,00,000
  • (D) 2,50,000

Question 4:

On dissolution, furniture book value 5,000 taken for 4,300. Which account is debited?

  • (A) Cash Account 5,000
  • (B) Realisation Account 700
  • (C) Partner Capital Account 5,000
  • (D) Realisation Account 4,300

Question 5:

Final payment: Capital debit 50,000, profit 1,00,000, liability taken 8,000. Find payment.

  • (A) 32,000
  • (B) 58,000
  • (C) 42,000
  • (D) 52,000

Question 6:

In the books of a partnership firm maintaining fluctuating capital accounts, which of the following appropriations or adjustments would result in a credit to the Partners’ Current Accounts?

  • (A) Interest allowed on partners’ capitals
  • (B) Remuneration, salary or commission payable to partners
  • (C) Share of divisible profits transferred to partners
  • (D) All of the above items

Question 7:

Under Section 37 of Indian Partnership Act, 1932, what is the right of outgoing partner if amount remains unpaid?

  • (A) Interest @ 12% only
  • (B) Interest @ 6% or share of profits attributable
  • (C) Only share in profits
  • (D) No interest or profit

Question 8:

At the time of death of a partner, balance of Investment Fluctuation Reserve after adjusting fall in investment value is treated as:

  • (A) Credited to Revaluation Account
  • (B) Credited to all partners’ capital accounts
  • (C) Debited to deceased partner
  • (D) Credited to deceased partner

Question 9:

When partners decide not to revalue assets and liabilities at the time of death of a partner, Deceased Partner’s Capital Account is credited with revaluation gain and Gaining Partners’ Capital Accounts are adjusted in:

  • (A) Old ratio
  • (B) Sacrificing ratio
  • (C) Gaining ratio
  • (D) New profit-sharing ratio

Question 10:

If a partner withdraws equal amount at the beginning of each quarter, what average period should be considered for interest on total drawings?

  • (A) 5.5 months
  • (B) 6 months
  • (C) 4.5 months
  • (D) 7.5 months

CUET 2026 Accountancy Complete Revision 

*The article might have information for the previous academic years, please refer the official website of the exam.

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