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CUET Accountancy Mock Tests & Questions

Take CUET Accountancy mock tests and practise its questions. Filter by year, section, type and difficulty — no sign-up needed.

CUET Accountancy mock tests by year

CUET Accountancy 2026

Free

60 min · 70 questions · 280 marks

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CUET Accountancy 2025

Free

67 min · 55 questions · 275 marks

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CUET Accountancy 2024

Free

61 min · 50 questions · 250 marks

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CUET Accountancy 2023

Free

59 min · 49 questions · 245 marks

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CUET Accountancy 2022

Free

73 min · 60 questions · 300 marks

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Section-wise tests

Take just one section of a year's paper, with its timer in proportion.

CUET Accountancy 2026 1 section

Accountancy

Free

60 min · 70 questions · 280 marks

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CUET Accountancy 2025 1 section

Accountancy

Free

67 min · 55 questions · 275 marks

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CUET Accountancy 2024 1 section

Accountancy

Free

61 min · 50 questions · 250 marks

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CUET Accountancy 2023 1 section

Accountancy

Free

59 min · 49 questions · 245 marks

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CUET Accountancy 2022 1 section

Accountancy

Free

73 min · 60 questions · 300 marks

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Questions

Showing 50 of 284 matching questions

CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
The accounting equation is expressed as:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Which of the following is NOT a current asset?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
The process of recording transactions in the journal is called:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Which account is credited when goods are sold for cash?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Depreciation is charged on which type of asset?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
The Trial Balance is prepared to check:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Under the straight-line method of depreciation, the amount of depreciation each year is:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Which of the following is a nominal account?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
The main objective of preparing a Profit and Loss Account is to determine:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Goodwill is classified as which type of asset?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
In a partnership, in the absence of a partnership deed, profits are shared:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Which of the following is recorded on the debit side of a cash book?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
The rule 'Debit the receiver, Credit the giver' applies to which type of account?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Which financial statement shows the financial position of a business on a specific date?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Bad debts recovered is treated as:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
The concept of 'Going Concern' assumes that the business will:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Which of these is an example of a capital expenditure?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Under the Written Down Value (WDV) method, depreciation is calculated on:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
The excess of assets over liabilities represents:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Which subsidiary book records credit purchases of goods?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
A Bill of Exchange is drawn by the:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Reserve created for a specific purpose is called:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Which of the following is a source document for recording a cash sale?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
The rectification of errors not affecting the Trial Balance requires the use of:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Amortisation refers to writing off which type of asset?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
In partnership accounting, interest on capital is treated as:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
On the dissolution of a partnership firm, the first payment is made towards:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Which ratio measures a firm's short-term liquidity?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Shares issued at a price higher than face value are said to be issued at:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Which of these is NOT a feature of a company?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Debentures represent:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
The Cash Flow Statement classifies cash flows into:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Which of these best defines 'accrued income'?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
A Bank Reconciliation Statement is prepared to reconcile:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Which of the following is a revenue expenditure?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
When a partner is admitted into a firm, the old partners' sacrifice is measured by:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
The main purpose of providing depreciation is to:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Which account is prepared to find out gross profit or gross loss?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
A 'Contingent Liability' is:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
The ratio of net profit to net sales is called:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Which of the following is true about a 'Not-for-Profit Organisation'?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
The Receipts and Payments Account of a Not-for-Profit Organisation is similar to a:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
When shares are forfeited, the Share Capital Account is:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Which of the following errors affects the Trial Balance?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
The book in which all accounts are maintained is called:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Capital Reserve is generally created out of:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Which of these is a method of valuation of goodwill?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
On retirement of a partner, the remaining partners' ratio in which they acquire the retiring partner's share is called:
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
Which of these is an example of an intangible asset?
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CUET UG CUET Accountancy 2026 Accountancy Medium MCQ (Single Correct)
The double entry system of accounting means that every transaction affects:
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