CUET UG 2026 Accountancy Analysis: Important Questions & Chapter-Wise Trends Till Now
The CUET UG 2026 Accountancy paper conducted across multiple shifts has shown a strong dominance of Partnership Accounts, Share Capital, and theory-based conceptual questions. Most students reported that the paper was moderately difficult with a mix of direct theory, numericals, and case-study based MCQs.
A major trend observed this year is the higher weightage of Book 1 topics, especially Partnership chapters including Admission, Retirement, Death of Partner, and Capital Adjustments.
Overall CUET UG 2026 Accountancy Trend
Most Repeated Chapters
- Partnership Accounts
- Admission of Partner
- Death of Partner
- Goodwill
- Share Capital
- Forfeiture & Reissue of Shares
- Cash Flow Statement
- Ratio Analysis
- Debentures
Paper Pattern
- Theory-based direct questions
- Numerical MCQs
- Match the Column
- Case Study Based Questions
- Section & Act Based Questions
May 11 Shift 1 Accountancy Analysis
Theory Questions Asked
- Partnership Act
- Admission of Partner
- Cash Flow Statement
- Match the Column (Sections & Dimensions)
Important Observations
Questions from Partnership Deed and accounting sections carried significant weightage in this shift.
Numerical Questions Asked
- Admission of Partner
- Gaining Ratio
- Issue of Shares
- Drawing
- Forfeiture of Shares
- Re-issue of Shares
- Preference Shares
- Redemption of Preference Shares at Par
- Goodwill (Average Profit & Super Profit Method)
Cash Flow Questions
- Investing Outflow based question
Case Study Questions
- Shares based journal entry questions
Partnership Questions
- Capital Adjustment
- Retirement & Death of Partner
- Partnership Deed Sections
May 11 Shift 2 Accountancy Analysis
This shift included more theory-oriented and direct conceptual questions.
Major Topics
- Partnership (Highest Weightage)
- Capital Adjustment
- Preference Shares
- Section Based Questions
Students observed that most questions were straightforward and NCERT-oriented.
May 12 Shift 1 Accountancy Analysis
Partnership Based Questions
- Characteristics of Partnership
- Change in Profit Sharing Ratio
- Goodwill Capitalisation
- Death of Partner
- Settlement Meaning
Share Capital Questions
- Re-issue of Forfeited Shares
- Share Capital Conceptual Questions
Company Accounts & Financial Statement Questions
- Purchase Consideration
- Analysis of Financial Statements
- Cash Flow Statement
Goodwill Questions
Two questions were asked from Goodwill, especially capitalisation method.
May 13 Shift 1 Accountancy Analysis
The paper focused on practical accounting adjustments and statement preparation.
Important Topics
- Issue of Shares
- Capital Adjustment
- Cash Flow Statement
- Ratio Analysis
Ratio Analysis questions were mostly formula and interpretation based.
May 20 Shift 1 Accountancy Analysis
Partnership Section
- Death of a Partner
- Profit & Loss Suspense Account
- Sacrificing Ratio
- Gaining Ratio
- Revaluation Account
Share & Debenture Section
- Chronological Order
- Forfeiture of Shares
- Debenture Definition
Most Important Topics for Upcoming CUET UG 2026 Shifts
Based on trends till now, students should revise the following chapters on priority:
High Weightage Partnership Topics
- Admission of Partner
- Retirement of Partner
- Death of Partner
- Sacrificing Ratio
- Gaining Ratio
- Goodwill
- Capital Adjustment
- Revaluation Account
Important Company Accounts Topics
- Issue of Shares
- Forfeiture & Reissue
- Preference Shares
- Debentures
- Redemption of Preference Shares
Financial Statements Topics
- Cash Flow Statement
- Ratio Analysis
- Comparative Statements
- Financial Statement Analysis
Difficulty Level Analysis
| Section | Difficulty Level |
|---|---|
| Partnership | Moderate |
| Share Capital | Easy to Moderate |
| Cash Flow Statement | Moderate |
| Ratio Analysis | Easy |
| Debentures | Easy |
| Theory Questions | Easy |
Overall paper level remained Moderate with more conceptual clarity required than lengthy calculations.
Expected Questions for Upcoming Shifts
Students can expect:
- Journal Entry Based Questions
- Goodwill Numericals
- Share Forfeiture
- Cash Flow Adjustments
- Ratio Analysis Formulas
- Partnership Adjustment Questions
- Assertion-Reason Type MCQs
NCERT examples and previous year CUET questions are proving highly important for revision.
Check detailed CUET UG 2026 Accountancy paper analysis including important questions, chapter-wise trends, partnership accounts, share capital, cash flow statement, ratio analysis and expected topics.
- CUET UG 2026 Accountancy Analysis
- CUET Accountancy Questions
- CUET UG Partnership Accounts
- CUET Accountancy Important Topics
- CUET Share Capital Questions
- CUET Cash Flow Statement
- CUET UG Commerce Analysis
- CUET Accountancy Paper Review
- CUET UG 2026 Commerce
- CUET Accountancy Memory Based Questions
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