CUET-UG SERIES
Accountancy

Ratio Analysis

13 previous year questions.

Volume: 13 Ques
Yield: Medium

High-Yield Trend

8
2025
2
2024
1
2023
2
2022

Chapter Questions
13 MCQs

01
PYQ 2022
medium
accountancy ID: cuet-ug-
Rani, Sandhya and Kangana are partners sharing profits in the ratio of 4:3:2 Rani retires. Sandhya and Kangana decided to share profits in future in the ratio of 5:3. Gaining ratio of Sandhya and Kangana will be
1
11:21
2
21:11
3
31:12
4
23:13
02
PYQ 2022
medium
accountancy ID: cuet-ug-
Match List-I with List-II in context of not having partnership deed.
LIST I LIST II
(A)Interest on loan (I)Equal
(B)Interest on drawings(II)Will not be charged
(C)Salary(III)@ 6% p.a.
(D)Profit sharing ratio (IV)Will not be allowed/provided
Choose the correct answer from the options given below:
1
A-IV, B-I, C-III, D - II
2
A-III, B-IV, C-II, D-I
3
A-IV, B-III, C-II, D-I
4
A-III, B-II, C-IV, D-I
03
PYQ 2023
medium
accountancy ID: cuet-ug-
Match List I with List II

LIST I

LIST II

AOperating Profit RatioISolvency Ratios
BWorking Capital Turnover Ratio IILiquidity Ratios
CDebt-Equity RatioIIIActivity Ratios
DQuick RatioIV Profitability Ratios

Choose the correct answer from the options given below:
1
A-III, B-IV, C-II, D-I
2
A-III, B-IV, C-I, D-II
3
A-IV, B-III, C-II, D-I
4
A-IV, B-III, C-I, D-II
04
PYQ 2024
medium
accountancy ID: cuet-ug-
Match List-I with List-II.
List-IList-II
(A) Capital Reserve(I) Cash and Cash Equivalent
(B) Call in advance(II) Intangible Fixed Assets
(C) Licence and Franchise(III) Other Current Liabilities
(D) Marketable Securities(IV) Reserve and Surplus
1
(A)-(IV), (B) - (III), (C)- (II), (D) - (I)
2
(A)-(I), (B)-(II), (C)- (III), (D) - (IV)
3
(A)-(IV), (B) - (III), (C)- (I), (D) - (II)
4
(A)-(II), (B) - (I), (C) - (IV), (D) - (III)
05
PYQ 2024
medium
accountancy ID: cuet-ug-
Match List-I with List-II.
List-IList-II
(A) Test of Activity(I) Acid Test Ratio
(B) Test of Liquidity(II) Debt Equity Ratio
(C) Test of Solvency(III) Debtor Turnover Ratio
(D) Test of Profitability(IV) Return on Investment Ratio
1
(A)-(III), (B) - (I), (C)- (II), (D) - (IV)
2
(A)-(I), (B)-(II), (C)-(III), (D) - (IV)
3
(A)-(IV), (B) - (III), (C)- (II), (D) - (I)
4
(A)-(I), (B) - (IV), (C) - (III), (D) - (II)
06
PYQ 2025
easy
accountancy ID: cuet-ug-
X Ltd. has a current ratio of 3:1 and quick ratio of 2:1. If excess of current assets over quick assets, represented by inventories is Rs. 5,000, calculate current assets and quick assets.
1
Rs. 15,000 ; Rs. 10,000
2
Rs. 15,000 ; Rs. 14,000
3
Rs. 10,000 ; Rs. 15,000
4
Rs. 15,000 ; Rs. 18,000
07
PYQ 2025
hard
accountancy ID: cuet-ug-
A trader carries an average inventory of Rs. 40,000. His inventory turnover ratio is 8 times. If he sells goods at a profit of 20% on Revenue from operations, find out the gross profit.
1
Rs. 60,000
2
Rs. 70,000
3
Rs. 90,000
4
Rs. 80,000
08
PYQ 2025
medium
accountancy ID: cuet-ug-



Based on the following information of a company as at 31 March, 2017, what will be the Current Ratio of the company?

1
16 times
2
2.6 : 1
3
2 : 1
4
1.6 : 1
09
PYQ 2025
medium
accountancy ID: cuet-ug-



Calculate the Inventory Turnover Ratio of the company.

1
4.5 times
2
7 times
3
6 times
4
5 times
10
PYQ 2025
medium
accountancy ID: cuet-ug-

Match List-I with List-II:

Choose the correct answer from the options given below:

1
(A) - (I), (B) - (II), (C) - (III), (D) - (IV)
2
(A) - (I), (B) - (III), (C) - (II), (D) - (IV)
3
(A) - (I), (B) - (II), (C) - (IV), (D) - (III)
4
(A) - (III), (B) - (IV), (C) - (I), (D) - (II)
11
PYQ 2025
medium
accountancy ID: cuet-ug-



Calculate Debt Equity Ratio of the company based on the given data:

1
2 : 1
2
1 : 1
3
0.75 : 1
4
0.50 : 1
12
PYQ 2025
medium
accountancy ID: cuet-ug-
A firm has current assets ₹2,50,000 and current liabilities ₹1,00,000. Find the current ratio.
1
1.5:1
2
2:1
3
2.5:1
4
3:1
13
PYQ 2025
medium
accountancy ID: cuet-ug-



Calculate Liquid Assets and Quick Ratio of the Company.

1

Rs 60,000 ; 0.6 : 1

2

Rs 1,00,000 ; 1 : 1

3

Rs 1,60,000 ; 1.6 : 1

4

Rs 2,60,000 ; 2.6 : 1