CUET Accountancy 2025 14 May Shift 2 PYQs

Match List-I with List-II concerning different types of corporate share capital definitions:List-I (Type of Capital)List-II (Definition)(A) Authorised Capital(i) It is that part of the subscribed capital which has been called up on the shares.(B) Issued Capital(ii) It is that part of the issued capital which has been actually subscribed by the public.(C) Subscribed Capital(iii) It is that part of the authorised capital which is actually issued to the public for subscription.(D) Called up Capital(iv) The amount of share capital which a company is authorised to issue by its Memorandum of Association.Choose the correct matching sequence from the options below:

Match the transactional descriptions in List-I with their appropriate accounting journal entries in List-II:List-IList-II(A) For Transfer of Application Money(I) Share Allotment A/c Dr. To Share Capital A/c(B) For Money Refunded on Rejected Application(II) Share Application A/c Dr. To Share Capital A/c(C) For Amount Due on Allotment(III) Share Application A/c Dr. To Bank A/c(D) For Receipt of Allotment Money(IV) Bank A/c Dr. To Share Allotment A/cChoose the correct option from the choices given below:

Match the transaction classifications in List-I with their corresponding examples in a Cash Flow Statement (AS-3) listed in List-II:List-IList-II(A) Operating activity(I) Bank(B) Investing activity(II) Redemption of preference shares(C) Financing activity(III) Purchase of machinery(D) Cash equivalents(IV) Cash receipt from trade receivables.Choose the correct option from the answers given below:

Which of the following is NOT classified as a tool for the analysis of Financial Statements?

Identify which combination from the following options includes transactions classified purely as financing activities within a Cash Flow Statement:(A) Proceeds from the issue of equity share capital.(B) Purchase of goodwill.(C) Proceeds from long-term borrowings.(D) Interim dividend paid on equity shares.Choose the correct answer from the options given below: