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.
Choose the correct answer from the options given below:
| 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 |
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
Choose the correct answer from the options given below:
LIST I | LIST II | ||
|---|---|---|---|
| A | Operating Profit Ratio | I | Solvency Ratios |
| B | Working Capital Turnover Ratio | II | Liquidity Ratios |
| C | Debt-Equity Ratio | III | Activity Ratios |
| D | Quick Ratio | IV | 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-I | List-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-I | List-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