CUET Commerce Question Paper 2027: Previous Year PDFs + Sample Questions

The CUET Commerce question paper is not a single paper. It is a set of separate CUET UG domain-subject tests: Accountancy/Book Keeping, Business Studies, and Economics/Business Economics, plus Mathematics/Applied Mathematics if your course requires it. Each test has 50 compulsory MCQs, lasts 60 minutes and is marked out of 250 (+5 for a correct answer, −1 for a wrong one).

These rules come from the NTA's CUET (UG) 2026 Information Bulletin. The papers follow the NCERT syllabus, and you can take up to five subjects in total, including languages and the General Test. NTA has not released the CUET UG 2027 notification yet. Going by the 2026 cycle (applications opened on 3 January 2026), it is expected in early January 2027, and the pattern below is expected to stay the same until then.

This page gives you the 2026 commerce papers, previous year papers from 2022 to 2025, solved sample questions for each subject, and the subject combination you need for B.Com, BMS/BBA and BA (Hons) Economics.

Sample CUET Commerce Question Papers PDF with Solutions

Download and practise from CUET Commerce previous year papers from the link below:

CUET Accountancy Question Paper 2025 PDF

CUET Business Studies Question Paper 2025 PDF

CUET Economics Question Paper 2025 PDF

CUET Mathematics Question Paper 2025 PDF

Understanding the CUET Commerce Question Paper

CUET provides commerce students with access to a range of degree programmes, including B.Com, B.Com (Hons.), and specialised courses such as BMS, BBA, and BA Economics, at universities like Delhi University, Banaras Hindu University, and Jamia Millia Islamia.

The exam assesses your understanding of the main commerce subjects you studied in Class 12—accounting, business management, and economic theory—by means of application-based multiple-choice questions.

A point which confuses many students is that there is no single combined "commerce paper"; instead, they select their commerce subjects as individual domain papers.

Each one has its own slot, consists of 50 questions, and is marked separately. That is why people refer to 'the CUET Commerce question paper' when they actually mean the set of Accountancy, Business Studies, and Economics papers that you take.

Should you take Mathematics?

If you want to study BA Economics (Hons.) or B.Sc. Statistics at Delhi University, it is normally necessary to have taken Mathematics (or Applied Mathematics) in Class 12; merely having a good CUET score does not qualify you.

For the general B.Com or BMS courses, Mathematics is optional, so you can put it aside when putting together your five-subject combination. You should make your decision according to the course you want to aim for, not because it seems easier.

Read more in our guide on CUET for commerce students without Maths.

Before completing the application form, make sure you have looked over the full list of CUET subjects available for commerce to select the correct combination.

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CUET Commerce Question Paper 2027: Overview

Here are the important details for the CUET Commerce question paper:

Feature	Detail
Conducting Body	National Testing Agency (NTA)
Exam Mode	Computer-Based Test (CBT)
Question Type	Multiple Choice Questions (MCQs) only
Questions per Subject	50 (all compulsory)
Duration per Subject	60 minutes
Marking Scheme	+5 for correct, –1 for incorrect, 0 for unattempted
Maximum Marks per Subject	250
Commerce Domain Subjects	Accountancy, Business Studies, Economics / Business Economics
Syllabus Basis	Class 12 NCERT
Expected Exam Window	May–June 2027 (tentative)

Dates for CUET 2027 are tentative. NTA is expected to release the official notification in the first week of January 2027. Always confirm on the official portal, cuet.nta.nic.in, before finalising your plan.

CUET Commerce Question Paper Pattern 2027 (Subject-Wise)

According to the current pattern that TopRankers and the NTA intend to maintain until 2027, all subjects within a domain adhere to the same standard structure.

There are no optional or internal-choice questions; all 50 must be attempted.

Test Paper	Questions	To Attempt	Duration	Max Marks
Accountancy	50	50	60 min	250
Business Studies	50	50	60 min	250
Economics / Business Economics	50	50	60 min	250
Mathematics (if chosen)	50	50	60 min	250

Key points on the pattern:

• The CUET commerce paper consists entirely of multiple-choice questions and does not include any descriptive answers.
• A correct answer is awarded five marks and a wrong answer one mark less. Unanswered questions get zero marks, so it is much more important to get the answers right than to guess blindly.
• All the questions must be answered. Previously, students would attempt 40 out of 50 questions in 45 minutes, but this is no longer the case. Now you have to do all 50 in 60 minutes, which means that both time management and accuracy are important.
• The difficulty of the questions varies from moderate to high, and they tend to focus on application and case-based reasoning rather than simple recall.

If you want the full, official breakdown for each section, refer to the CUET exam pattern guide and also look at the subject-specific syllabi for Accountancy, Business Studies, and Economics to plan your preparation.

Freshness notes, syllabus revision

In its most recent cycle, the NTA altered the commerce syllabus by adding and deleting some topics in Business Studies, Accountancy, and Economics in order to bring it in line with the present Class 12 NCERT curriculum.

Since the changes made have a direct bearing on whether or not you should study certain subjects, you should always check the most recent official syllabus on cuet.nta.nic.in and on our updated CUET Commerce syllabus page before putting together your revision list, to make sure that you aren't spending your time on topics which are no longer examinable.

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CUET Commerce Sample Questions to Practice Now

Here are representative questions across the commerce subjects, in the exact MCQ style CUET uses. Work through them to calibrate the difficulty level before you attempt full-length papers.

Below are given certain formulas; select the formula to calculate Gross Profit.

• Sales – Cost of Goods Sold
• Sales + Cost of Goods Sold
• Opening Stock + Purchases + Direct Expenses – Closing Stock
• Sales – (Opening Stock + Purchases + Direct Expenses – Closing Stock)

Answer: A. Sales – Cost of Goods Sold

Choose from the options that represent the accounting principle that requires revenue to be recognised at the time of sale:

• Matching principle
• Revenue recognition principle
• Historical cost principle
• Materiality principle

Answer: B. Revenue recognition principle

Below are four options; choose one that best describes depreciation.

• It is the method of increasing the value of assets
• A process of allocating the cost of a tangible asset over its useful life
• A way to calculate net income
• The reduction in sales revenue over time

Answer: B. A process of allocating the cost of a tangible asset over its useful life

What is the best formula to calculate A company's total equity:

• Total Assets – Total Liabilities
• Total Liabilities – Total Assets
• Total Revenue – Total Expenses
• Total Expenses – Total Revenue

Answer: A. Total Assets – Total Liabilities

Practise more from our CUET Accountancy important questions set.

Take CUET Mathematics Mock Test  HERE!

CUET Commerce Sample Questions on Business Studies

Which management level is responsible for setting the organisation's objectives and developing policies?

• Top-level management
• Middle-level management
• Lower-level management
• Operational management

Answer: A. Top-level management

In how many levels does Maslow's hierarchy of needs categorise human needs

• 3
• 5
• 7
• 4

Answer: B. 5

Which of the following is not a function of management?

• Planning
• Staffing
• Customer Service
• Controlling

Answer: C. Customer Service

Strengthen these topics using our important CUET Business Studies questions.

CUET Commerce Sample Questions on Economics

If the price elasticity of demand for a good is less than 1, the demand is:

• Perfectly elastic
• Elastic
• Inelastic
• Unit elastic

Answer: C. Inelastic

Which market structure is characterised by a single seller and no close substitutes?

• Monopoly
• Oligopoly
• Perfect competition
• Monopolistic competition

Answer: A. Monopoly

What is exactly meant by the term 'demand':

• It is the desire to own something and the ability to pay for it
• The total amount of goods produced
• Government regulations on trade
• The supply of goods available for sale

Answer: A. The desire to own something and the ability to pay for it

What is meant by the term 'oligopoly ':

• A market dominated by a small number of sellers
• A market with only one buyer
• A market with only one seller
• A market with unlimited sellers and buyers

Answer: A. A market dominated by a small number of sellers

For focused practice, use our CUET Economics important questions.

CUET Commerce Sample Questions on Mathematics

If the simple interest on a sum of money for 2 years at 5% per annum is ₹100, what is the principal amount?

• ₹1,000
• ₹2,000
• ₹500
• ₹2,500

Answer: A. ₹1,000

The break-even point is the point at which:

• Total revenue equals total cost
• Total profit is maximised
• The company starts to experience losses
• Variable costs equal fixed costs

Answer: A. Total revenue equals total cost

For the full picture of question styles across sections, read what type of questions are asked in CUET.

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CUET Paper-Wise Analysis 2027: What Each Commerce Subject Tests

The CUET Commerce paper includes various subjects like:

Accountancy

The principles of financial accounting, the accounting standards, and the preparation of financial statements are all covered, with a focus on understanding and applying them rather than on memorising the formats. Numerical multiple-choice questions should be expected together with conceptual ones.

Business Studies

Questions based on cases are common and give marks to students who are able to apply theory to real business situations rather than just reciting definitions.

Economics / Business Economics

Microeconomics and macroeconomics as well. Since you are going to have to interpret economic arguments, graphs, and data-response questions, make it a habit to read diagrams carefully.

Mathematics

Business mathematics, statistics, and quantitative techniques, with a focus on problem-solving and speed. Only relevant if your target course requires it.

Deepen your subject-wise prep with our dedicated guides: How to prepare for CUET Commerce and How to prepare for CUET Maths.

Benefits of Solving CUET Commerce Sample Papers

Here are a few benefits of solving the CUET Commerce Sample Papers, such as:

Benefit	Why It Matters
Familiarity with the pattern	Removes exam-day surprises around structure, timing, and marking.
Spotting high-yield topics	Reveals which chapters repeatedly carry weight, so you study smart.
Time management	50 questions in 60 minutes leaves no room to drift practice builds pace.
Accuracy under negative marking	With –1 per wrong answer, papers train you to skip low-confidence guesses.
Confidence	Familiar formats reduce anxiety and steady your nerves.
Error reduction	Repeated practice exposes recurring mistakes you can fix in advance.
Effective revision	Full papers double as active-recall revision across the whole syllabus.

Build a structured routine around this with our CUET study plan.

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Expert Preparation Strategy for CUET Commerce Question Paper 2027

Preparing for the CUET Commerce section becomes much easier when you follow a clear study plan. Instead of trying to cover everything at once, focus on building a strong foundation and then gradually move towards regular practice and revision.

Begin with NCERT books

Start by going through the Class 12 NCERT books carefully. Make sure you understand the concepts, definitions, examples, and important points before moving on to additional study material.

Use reference books for extra practice

Once your NCERT preparation is complete, you can use standard reference books to strengthen your understanding and practise more questions. You can also check our recommended resources for Accountancy, Business Studies, and Economics.

Practise questions with a timer

Regular practice is important for improving both speed and accuracy. Try solving mock papers in a timed setting so that you become comfortable managing the available time during the actual exam.

Review your mistakes after every mock test

Simply taking mock tests is not enough. Go through your answers afterwards and identify the topics where you made mistakes. Pay attention to repeated errors and questions where negative marking affected your score.

Keep revising important concepts

Set aside some time each week to revise formulas, definitions, key terms, and important concepts. Regular revision will make it easier to remember information when the exam gets closer.

As the exam approaches, focus more on revision and practice. You can also refer to our CUET last-minute preparation tips for a more focused revision plan. If you have limited preparation time, our guide on how to prepare for CUET in one month may also be useful.

Try a mock test: Take a full-length CUET Mock Test Series by SuperGrads to check your current preparation level. Use the results to identify your weaker areas and plan your next round of revision.

Common Mistakes to Avoid While Solving the Commerce Question Paper

It is very obvious that students commit mistakes while preparing for the CUET exam 2027, but they are not well aware of them. So, to help you with that, below we have mentioned the common mistakes to avoid:

Guessing answers without thinking

With negative marking, answering every question just for the sake of attempting it can lower your score. If you are unsure, first try to eliminate the options you know are incorrect before making a choice.

Following an old syllabus

The CUET syllabus can change from time to time. Before starting your preparation, check the latest official syllabus and make sure you are spending your time on topics that are actually included in the exam.

Focusing only on theory

Questions in subjects such as Business Studies and Economics may require you to apply concepts to a situation. Along with learning definitions, practise case-based and application-based questions.

Not practising with a time limit

Understanding the syllabus is important, but you also need to complete the paper within the given time. Solve mock tests regularly so you can improve your speed and manage your time better.

Not checking subject requirements

Before selecting your CUET subjects, check the eligibility and subject requirements of the courses and universities you are interested in. You can refer to the CUET subject list for Commerce while planning your subject combination.

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How Many Commerce Subjects Should You Take?

The subjects you choose for CUET should depend mainly on the course you want to study and the universities you are interested in. Before making your final choices, check the eligibility requirements for each course.

For B.Com or B.Com (Hons.): You can consider English, Accountancy, Business Studies, and Economics. The General Test may also be required for some universities.

For BA Economics (Hons.) at DU: Mathematics is an important subject along with English and Economics. You may also need to choose another suitable domain subject.

For BMS or BBA through CUET: English and the General Test may be required, along with subjects such as Economics or Accountancy, depending on the university and course.

If you want to keep your options open, you could consider English, Accountancy, Economics, the General Test, and one additional subject that fits the courses you are considering.

Conclusion

The CUET Commerce question paper is the blueprint that allows you to know the exam pattern and difficulty level of the exam. It is a set of separate MCQ papers: Accountancy, Business Studies, and Economics, each with 50 compulsory questions in 60 minutes. Marking is +5 / –1, so accuracy beats volume.

The syllabus is 100% Class 12 NCERT; confirm the revised chapter list before revising. Mathematics is optional and only required for specific courses, such as Economics (Hons.).

Consistent, analysed mock-test practice is the highest-return preparation activity.