CUET Commerce Question Paper 2027: Pattern, Sample Questions & Preparation Guide

Overview: The CUET Commerce question paper decides your entry into B.Com, B.Com (Hons.), BMS, BBA, and BA Economics at India's top central universities.

This guide breaks down the exact 2027 exam pattern, the revised marking scheme, subject-wise structure, solved sample questions, and a realistic preparation plan everything you need to walk into the exam with a clear strategy.

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What Is the CUET Commerce Question Paper?

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

CUET Commerce Question Paper 2027: Quick Facts

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.

Understanding the CUET Commerce Question Paper

For a commerce student, CUET is the gateway to B.Com, B.Com (Hons.), and specialised programmes like BMS, BBA, and BA Economics at universities such as Delhi University, Banaras Hindu University, and Jamia Millia Islamia.

The exam tests your grip on the core commerce disciplines you studied in Class 12: accounting, business management, and economic theory, through application-based multiple-choice questions.

A point that confuses many students: there isn't a single combined "commerce paper." Instead, you choose your commerce subjects as individual domain papers.

Each one is conducted in its own slot, has its own 50 questions, and is scored independently. So when people say "CUET Commerce question paper," they really mean the collection of Accountancy, Business Studies, and Economics papers you sit for.

Should you take Mathematics?

 If you are aiming for BA Economics (Hons.) or B.Sc. Statistics at Delhi University, Mathematics (or Applied Mathematics) in Class 12 is usually mandatory; a strong CUET score alone won't make you eligible.

If you're targeting general B.Com or BMS, Mathematics is optional, and you can build your five-subject combination without it. Decide based on your target course, not on what feels easier.

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

To lock in the right combination, review the full CUET subject list for commerce before you fill the application form.

Get CUET Sample Paper Commerce (Accountancy) in ONE Click

CUET Commerce Question Paper Pattern 2027 (Subject-Wise)

Under the current pattern, which TopRankers and NTA expect to continue into 2027, every domain subject follows the same standardised 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 paper is entirely MCQ-based; there are no descriptive answers.

• The marking scheme is +5 for a correct answer and –1 for a wrong answer. Unanswered questions score zero. This makes accuracy far more important than blind attempts.

• Every question is compulsory. Under the earlier pattern, students attempted 40 out of 50 in 45 minutes; that no longer applies. You now attempt all 50 in 60 minutes, so time and accuracy management are both critical.

• Questions range from moderate to great difficulty and lean towards application and case-based reasoning rather than rote recall.

For the complete, official breakdown across all sections, see the CUET exam pattern guide, and check the subject-specific Accountancy, Business Studies, and Economics syllabi to plan your preparation.

Freshness notes, syllabus revision

NTA revised the commerce syllabus in its latest cycle, adding and removing certain topics across Business Studies, Accountancy, and Economics to align with the current Class 12 NCERT curriculum.

Because these revisions directly affect what you should and shouldn't study, always cross-check the latest official syllabus on cuet.nta.nic.in and our updated CUET Commerce syllabus page before building your revision list, so you don't spend time on topics that are no longer examinable.

Take CUET Mathematics Mock Test by Supergrads HERE!

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.

CUET Commerce Sample Questions on Accountancy

1. What is the formula to calculate Gross Profit?

A. Sales – Cost of Goods Sold

B. Sales + Cost of Goods Sold

C. Opening Stock + Purchases + Direct Expenses – Closing Stock

D. Sales – (Opening Stock + Purchases + Direct Expenses – Closing Stock)

Answer: A. Sales – Cost of Goods Sold

2. The accounting principle that requires revenue to be recognised at the time of sale is:

A. Matching principle

B. Revenue recognition principle

C. Historical cost principle

D. Materiality principle

Answer: B. Revenue recognition principle

3. Depreciation is best described as:

A. A method to increase the value of assets

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

C. A way to calculate net income

D. The reduction in sales revenue over time

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

4. A company's total equity is calculated as:

A. Total Assets – Total Liabilities

B. Total Liabilities – Total Assets

C. Total Revenue – Total Expenses

D. Total Expenses – Total Revenue

Answer: A. Total Assets – Total Liabilities

Practise more from our CUET Accountancy important questions set.

CUET Commerce Sample Questions on Business Studies

5. Which management level sets the organisation's objectives and develops policies?

A. Top-level management

B. Middle-level management

C. Lower-level management

D. Operational management

Answer: A. Top-level management

6. Maslow's hierarchy of needs categorises human needs into how many levels?

A. 3

B. 5

C. 7

D. 4

Answer: B. 5

7. Which of the following is not a function of management?

A. Planning

B. Staffing

C. Customer Service

D. Controlling

Answer: C. Customer Service

Strengthen these topics using our CUET Business Studies important questions.

CUET Commerce Sample Questions on Economics

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

A. Perfectly elastic

B. Elastic

C. Inelastic

D. Unit elastic

Answer: C. Inelastic

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

A. Monopoly

B. Oligopoly

C. Perfect competition

D. Monopolistic competition

Answer: A. Monopoly

10. In economics, 'demand' refers to:

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

B. The total amount of goods produced

C. Government regulations on trade

D. The supply of goods available for sale

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

11. The term 'oligopoly' refers to:

A. A market dominated by a small number of sellers

B. A market with only one buyer

C. A market with only one seller

D. 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

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

A. ₹1,000

B. ₹2,000

C. ₹500

D. ₹2,500

Answer: A. ₹1,000

13. The break-even point is the point at which:

A. Total revenue equals total cost

B. Total profit is maximised

C. The company starts to experience losses

D. 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 

Accountancy

Financial accounting principles, accounting standards, and preparation of financial statements. The emphasis is on understanding and application, not memorising formats. Expect numerical MCQs alongside conceptual ones.

Business Studies

Management principles, organisational behaviour, and business environment. Case-based questions are common and reward students who can apply theory to realistic business situations rather than recite definitions.

Economics / Business Economics

Both microeconomics and macroeconomics. You'll need to interpret economic reasoning, graphs, and data-response questions, so build the habit of reading 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

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

A mentor's advice, in the order that actually works:

1. Start with NCERT. Every commerce question is anchored in the Class 12 NCERT text. Master it fully before touching reference books.

2. Move to standard reference books for depth once your foundation is solid. See our curated lists for Accountancy, Business Studies, and Economics.

3. Practise papers under timed conditions. Simulate the 60-minute, 50-question format so pace becomes second nature.

4. Analyse every mock. Score analysis matters more than the score. Track which topics leak marks and where negative marking hurts you.

5. Revise formulas, definitions, and case-study frameworks weekly to keep recall sharp as the exam approaches.

As the exam nears, tighten everything with CUET last-minute preparation tips and, if you're short on time, how to prepare for CUET in one month.

Try it now: Attempt a full-length CUET Mock Test Series by SuperGrads to benchmark where you stand today.

Common Mistakes to Avoid While Solving the Commerce Question Paper

• Attempting every question blindly. With –1 marking, a wild guess can cost you. Attempt only when you can reasonably eliminate options.

• Studying an outdated syllabus. NTA has revised the commerce syllabus, adding and removing topics. Confirm the current official syllabus before you revise so you don't study non-examinable chapters.

• Ignoring case studies. Business Studies and Economics increasingly test application. Definition-only prep leaves marks on the table.

• Skipping timed practice. Knowing the content but running out of time is one of the most common ways strong students underperform.

• Choosing subjects that don't match your target course. Always map your CUET subjects to your university's requirements first.

How Many Commerce Subjects Should You Take?

Your Target	Recommended CUET Subjects
B.Com / B.Com (Hons.)	English + Accountancy + Business Studies + Economics (+ General Test)
BA Economics (Hons.) at DU	English + Mathematics + Economics + one more domain subject
BMS / BBA (via CUET)	English + General Test + Economics/Accountancy (as per university)
Keeping options open	English + Accountancy + Economics + General Test + one flexible subject

Remember you can select a maximum of five subjects across languages, domain subjects, and the General Test. Confirm each university's specific mapping before you decide.

Key Takeaways

• The CUET Commerce question paper 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.

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• CUET Subject List for Commerce
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