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CUET Accountancy 2025 2 June Shift 2 PYQs

Medium 55 Questions 60 min0
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Question No: 36Difficulty: mediumMarks: 1mcq
When capital accounts are maintained under the Fixed Capital method, additional capital introduced by a partner is recorded as a:
Question No: 37Difficulty: mediumMarks: 1mcq
Upon the dissolution of a partnership firm, the amount of a loan taken from a partner by the firm is transferred directly to:
Question No: 38Difficulty: mediumMarks: 1mcq
Discount on the issue of debentures is presented under which head in the balance sheet?
Question No: 39Difficulty: mediumMarks: 1mcq
According to Section 52(2) of the Companies Act, 2013, the Securities Premium balance can be utilized for which of the following purposes?(A) Writing off preliminary expenses.(B) Issuing fully paid bonus shares.(C) Payment of dividends.(D) Buy-back of shares.Choose the correct answer from the options given below:
Question No: 40Difficulty: mediumMarks: 1mcq
At the time of a partner's admission, if the actual Workmen Compensation Claim exceeds the existing Workmen Compensation Reserve, the excess amount is transferred to the:

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