CUET UG 2025 — Accountancy Partnership
Match List-I with List-II
| List-I | List-II |
|---|---|
| (A) Payment of loans due to partners | (I) Realisation A/c Dr To Bank A/c |
| (B) For settlement of partners' accounts, in case their capital account shows a debit balance | (II) Bank A/c Dr. A/c To loan to partners |
| (C) For settlement of loan by a firm to a partner | (III) Bank A/c Dr. To Partner's Capital A/c |
| (D) For settlement of any unrecorded liability | (IV) Partner's Loan A/c Dr. To Bank A/c |
Choose the correct answer from the options given below:
Held on 15 May 2025 · Verified 13 Jul 2026.
(A) - (IV), (B) - (III), (C) - (II), (D) - (I)
(A) - (IV), (B) - (II), (C) - (III), (D) - (I)
(A) - (III), (B) - (II), (C) - (IV), (D) - (I)
(A) - (III), (B) - (IV), (C) - (I), (D) - (II)
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As per AS-26 Intangible assets like goodwill should be written off.
Match List-I with List-II | List-I | List-II | |---|---| | Revaluation of assets and reassessment of liabilities at the time of admission of a new partner | Journal Entry | | (A) For increase in the value of an asset | (I) Revaluation A/c Dr. To Asset A/c | | (B) For reduction in the amount of a liability | (II) Revaluation A/c Dr. To Liability A/c | | (C) For reduction in the value of an asset | (III) Asset A/c Dr. To Revaluation A/c | | (D) For appreciation in the amount of a liability | (IV) Liability A/c Dr. To Revaluation A/c | Choose the correct answer from the options given below:
Amount of Assets realized debited to Bank Account will be:
Match List-I with List-II If the partnership deed is silent regarding the items provided in List-I | List-I | List-II | |---|---| | (A) Interest on Capital | (I) to be shared equally | | (B) Interest on Loan | (II) not charged | | (C) Interest on Drawings | (III) not payable | | (D) Sharing of Profits | (IV) @6% p.a. | Choose the correct answer from the options given below:
Match List-I with List-II | List-I | List-II | |---|---| | (A) Sacrificing ratio | (I) Dissolution of Partnership | | (B) Gaining Ratio | (II) Admission of a New Partner | | (C) Executors Account | (III) Retirement of a Partner | | (D) Realisation Account | (IV) Death of a Partner | Choose the correct answer from the options given below:
Work through every CUET UG Partnership PYQ, year by year.