CUET PG 2026 Commerce Question Paper is available for download here. The National Testing Agency (NTA) conducted the CUET PG 2026 Commerce (COQP08) examination on March 11, 2026, during Shift 3 from 04:00 PM to 05:30 PM.
CUET PG 2026 Commerce Question Paper with Solutions PDF
| CUET PG 2026 Commerce Question Paper with Answer Key | Download PDF | Check Solutions |
In case of inferior goods, the income elasticity of demand is:
"Economics is the study of how men and society choose... to employ scarce productive resources..." This definition of economics is given by:
Assertion (A):
The average fixed cost curve is a rectangular hyperbola.
Reason (R):
Multiplication of average fixed cost with the quantity of output produced, always yields a fixed value.
Which of the following does not own Regional Rural Banks in India?
Arrange the following steps of Performance Appraisal Process in Correct order:
A. Measuring Performance
B. Discussing the Appraisal
C. Comparing Actual Performance with Standards
D. Establishing and Communicating Performance Standards
E. Taking Corrective Actions
Arrange the following steps of Planning Process in correct order:
A. Developing Planning Premises
B. Setting Objectives
C. Selecting a Plan
D. Identifying and Evaluating Alternative
E. Formulating Derivative Plans
Which of the following are essentials of an effective control system?
A. Prompt
B. Complex
C. Control by Exception
D. Objectivity
E. Rigidity
Which of the following shell command is used in MS-DOS to display contents of a file?
Which of the following is an example of customer to customer (C2C) model of e-commerce?
A Ltd purchased a machine on Hire Purchase system from B Ltd on January 1, 2024, paying immediately ₹20,000 and agreeing to pay three instalments of ₹20,000 each on December 31 every year. The cash price of the machine is ₹74,500 and Hire Vendor charges interest at 5% p.a. The amount of interest payable by A Ltd to B Ltd on December 31, 2024 is:
When Head office maintains accounts of dependent branches by Debtors method, which of the following statements are correct in relation to accounting adjustments to respective branch account?
A. The Opening Balance of stock, Debtors (if any), Petty Cash (if any) are debited to Branch Account
B. The cost of Goods sent to branch is credited to Branch Account
C. Expenses of the Branch Paid by Head office are credited to Branch Account
D. The amounts remitted by the Branch is debited to Branch Account
E. The cost of Goods Returned by Branch is credited to Branch Account
Which of the following statements are Incorrect for Accounting treatment to close the books of Vendor company in case of Amalgamation of Companies?
A. The assets and the liabilities of the Vendor company are transferred at the book values to a separate account called as the “Realization Account”.
B. The purchase consideration receivable is debited to the Realization Account.
C. On the Receipt of the Purchase consideration, it is credited to equity shareholders and preference shareholders account.
D. The balance of Realization Account (either profit/loss) is transferred to the equity shareholders account.
The BSE Sensitive Index of Equity Share Prices (Popularly known as Sensex) was launched in the year:
Assertion (A):
Social responsibilities of business contribute to the economic viability and performance of business enterprises.
Reason (R):
In the short run, expenditure on social action programmes may reduce the amount of profit, but in the long run such expenditure improves the socio-economic environment of business.
Arrange the following steps of process of organising in correct order:
A. Delegation of Authority
B. Assignment of Duties
C. Grouping of Activities
D. Identification of Activities
If each observation of a data is increased by a constant 'K', then the arithmetic mean of new data:
If the values of first quartile and quartile deviation are 90 and 20 respectively, the value of third quartile is:
If standard deviations of X and Y are 4 and 3 respectively and coefficient of correlation between X and Y is 0.8, then the regression coefficient of Y on X i.e. $b_{yx}$ is:
Which of the following statements are correct?
A. Statistics are aggregate of facts.
B. Statistics cannot be misused.
C. Statistics are collected for a pre-determined purpose.
D. Statistical laws are exact.
E. All statistics are numerical statement of facts but all numerical statement of facts are not statistics.
Which of the following is not an objective of deficit financing?
Public debt Management aims at:
Assertion (A):
X offered to buy a book at ₹100 displayed in a shelf of a shop with a price tag of ₹100 but the book seller refused to sell it as he does not have another copy of it in his stock.
Reason (R):
A display of goods with prices marked thereon is only an invitation for offer and not an offer itself.
Arrange the following Indian Acts on basis of their enactment in chronological order:
A. Partnership Act
B. Sale of Goods Act
C. Negotiable Instrument Act
D. Contract Act
E. Consumer Protection Act (New)
Which of the following are the rights of an unpaid seller against the goods?
A. Right of suit for price
B. Right of suit for special damages
C. Right of Lien
D. Right of stoppage of goods in transit
E. Right of resale
Assertion (A):
Process costing method is useful in the manufacturing of products like steel, paper, medicines, soaps, chemical etc.
Reason (R):
Process costing is a method of costing used in industries where the material has to pass through two or more processes for being converted into a final product.
Arrange the following items in correct sequence in which they are shown in Marginal Cost Statement:
A. Variable Cost
B. Profit
C. Contribution
D. Sales
E. Fixed Cost
While reconciliation of cost and financial accounts for calculating profits as per Financial Accounts from Profits as per Cost Accounts, which of the following purely financial items are deducted?
A. Interest on loans or bank mortgages
B. Interest received on bank deposits, loans and investments
C. Expenses and discounts on issue of shares, debentures etc.
D. Loss by fire not covered by insurance
E. Rent Receivables
Arrange the following steps of incorporation of a company in chronological order:
A. Obtain certificate of incorporation
B. Drafting and signing of MoA and AoA
C. Consent of person nominated as directors
D. Reservation of name by filling an application
E. Pay fees and amount of stamp duty
As per Section 52 of Companies Act 2013, the securities premium account can be utilized for which of the following purpose?
A. Issue of partly paid bonus share
B. Writing off preliminary expenses
C. Writing off issue expenses
D. Premium payable on redemption of preference share/debenture
E. Buy-back of its own shares or securities under Section 68
Which of the following are correct in respect of Quorum required to hold a valid General Meeting of a company?
A. For a Public company, minimum 5 members personally present in case number of members is not more than 1000.
B. For a Public Company, minimum 20 members personally present, when number is more than 1,000 but up to 5,000.
C. For a Public Company, minimum 30 members personally present, when number of members is more than 5,000.
D. In case of Private Company, minimum 3 members personally present.
E. One member may constitute a valid Quorum in case Tribunal calls or directs the calling of a general meeting.
Assertion (A):
Considering the harmful effects of liquor and tobacco products, the Government of India banned the advertising of these products. As a reaction to this, the manufacturer of these products started seeking other ways to promote these products.
Reason (R):
Manufacturer introduced various other products (surrogates) in the market with the same brand name (like sodas) to remind the target market of their original products.
Arrange the following steps of communication process as per DAGMAR model in proper sequence:
A. Attitude
B. Action
C. Aware
D. Unaware
E. Comprehension and Image
Which of the following are the requirements for a successful closing of the sale?
A. Positive attitude of the sales person
B. Forward some of the selling points and hit as early as possible
C. Holding the attention of the prospects
D. Handling the questions/objections properly
E. Effective presentation and demonstration
The revenue function of a firm is given as
\[
R=300000+2250x-75x^{2}
\]
Where $R$ is the revenue and $x$ is the quantity sold. The revenue maximizing level of quantity sold is:
The effective rate, $r_e$ equivalent to the nominal rate $r$ converted $m$ times a year is given by:
Which of the following are the methods for finding an Initial feasible solution for a Transportation problem?
A. Stepping Stone Method
B. Vogel's Approximation Method
C. The North West Corner Rule
D. Lowest Cost Entry Method
E. Modified Distribution (MODI) Method
"A" bought two life insurance policies, one from XYZ company and second from WXY company of a sum of ₹20,00,000 and ₹30,00,000. He met an accident and was admitted to hospital and unfortunately died. The legal representatives of the insured are entitled to get:
A fire was set at 'X' house and left a wall of his neighbour 'Y' in a dangerous state. After a few days, a windstorm came and caused the wall to fall and damage Y's property covered under fire insurance. Choose the correct answer:
If an assessee incurs any loss under the head "Income from House Property" and such loss is not fully adjusted under other heads of income in the same assessment year, then the balance loss shall be allowed to be carried forward and set off against "Income from House Property" in subsequent years subject to a limit of:
A firm of Chartered Accountants which satisfies all conditions of sections 184 and 40(b) for the Assessment Year 2025-26, has paid remuneration to partners amounting to ₹2,75,000. The book profit of the firm is ₹41,050. The firm can claim deduction for remuneration paid to partners of:
Arrange the following steps of computation of Income from House Property in Correct order:
A. Deductions under Section 24 of Income Tax Act
B. Computation of Net Annual Value
C. Deduction of Municipal Taxes paid
D. Computation of Gross Annual Value
E. Computation of Expected Rent
Arrange the following items in ascending order of the Sections of Income Tax Act related to Deductions from Gross Total Income:
A. Deduction in respect of interest on deposits in savings accounts to maximum extent of ₹10,000
B. Deduction for interest paid on loan taken for pursuing higher education
C. Deduction in respect of royalty income of authors of certain books other than text books
D. Deduction in respect of contribution to Agnipath Scheme
E. Deduction in respect of donations to certain funds and charitable institutions
Which of the following is incorrect statement for financial auditing?
Appointment of First Auditor in case of Government Company shall be made by CAG within:
The Statutory Central Auditors are required to submit the Long Form Audit Report (LFAR) to the banks latest by:
According to Section 44AB of Income Tax Act, Tax Audit is compulsory for a person carrying on a profession, if his gross receipts in profession for Assessment Year 2025-26 exceeds:
Which of the following year is known as 'year of great divide' with reference to population of India?
Assertion (A):
Advertising is paid form of non-personal presentation and promotion of ideas, goods or services by an identified sponsor.
Reason (R):
Any communication about an organisation, its products or policies through the media that is not paid for by the organisation will not be considered as advertising.
Arrange the following steps of consumer buying decision process in correct sequence:
A. Information Search
B. Purchase Decision
C. Evaluation of Alternatives
D. Problem Recognition
E. Post-Purchase Behaviour
Which of the following are the external micro environmental factors of a company?
A. Suppliers
B. Competitors
C. Demographic
D. Public
E. Customers
Which of the following is NOT correct in respect of Phillips Curve?
Assertion (A):
As per Psychological law of consumption, when aggregate income increases, consumption expenditure also increases but by a somewhat smaller amount.
Reason (R):
As income increases, more and more of our wants get satisfied and lesser amounts are spent out of subsequent increases in income.
Arrange the following steps involved in calculation of National Income by Income Method in proper sequence:
A. Estimation of Net Factor Income from Abroad
B. Classification of Factor Income
C. Estimation of Domestic Income
D. Identification and Classification of Producing Enterprises
E. Estimation of National Income
Which of the following are the assumptions of Say's Law of Market?
A. The size of market is not capable of expansion
B. Perfect competition prevails in factor and product market
C. There is optimum allocation of resources
D. Labour and capital cannot be raised based on price mechanism
E. All savings are automatically invested
Ricardo explained the law of comparative advantage on the basis of:
Match List - I with List - II.
List - I
A. A fire in factory delaying production for three weeks
B. An era of prosperity
C. A need for increased wheat production due to constant increase in population
D. The increase in day temperature from winter to summer
List - II
I. Seasonal Variation
II. Secular Trend
III. Cyclical Variation
IV. Irregular Variation
Choose the correct answer from the options given below :
Which of the following is incorrect in relation to appropriation of credit, in case of multiple debts, as per famous Clayton's rule ?
Which of the following types of crossing is not recognized by the Negotiable Instrument Act, 1881 ?
The main agency for implementing Rural Infrastructure Development Fund is :
Arrange the following Financial Institutions in order of their establishment in chronological order :
A. ICICI
B. NABARD
C. IFCI
D. IDBI
Choose the correct answer from the options given below :
In the final simplex tableau, a zero Cj-Zj entry for a nonbasic variable indicates that the problem has :
If \( Z = 2x^2y^2 + 3xy^2 + y^3 \). The partial derivative of Z with respect to x is :
Given below are two statements : one is labelled as Assertion (A) and the other is labelled as Reason (R).
Assertion (A) : In Leontief's Open Input-Output Model, some of the production is consumed by those who produce it and rest of the production is consumed by external bodies such as households, Government and so on.
Reason (R) : The objective in the Leontief's Open Input-Output Model is to find the relative income of each participant in the system.
In the light of the above statements, choose the most appropriate answer from the options given below :
Given below are two statements : one is labelled as Assertion (A) and the other is labelled as Reason (R).
Assertion (A) : Maximax Principle is the most optimistic non-probabilistic criterion for decision making under risk or uncertainty
Reason (R) : In Maximax Principle, the decision maker selects the maximum pay off associated with each course of action and then selects the one with highest value.
In the light of the above statements, choose the most appropriate answer from the options given below :
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