What amount will be credited to the Income and Expenditure Account for the year 2023-24 for subscriptions?

₹4,85,000. Subscription for the year = Total Received - Received for Previous Year - Received for Next Year + Outstanding for Current Year = ₹5,00,000 - ₹25,000 - ₹40,000 + ₹50,000 (i.e., ₹55,000 - ₹5,000 irrecoverable).

What is the corrective action if the partnership deed is silent on interest on drawings but the accountant charged 6%?

Credit P's, Q's, and R's Capital Accounts with the interest wrongly debited. When the deed is silent, no interest is charged.

What happens in a Common-Size Income Statement if the percentage of 'Cost of Revenue from Operations' to 'Revenue' increases?

It indicates a deterioration in gross profit margin, as a larger portion of revenue is being consumed by costs.

CUET English Mock Test 1 Solutions & Explanations

Q1. What is the central paradox discussed in the passage?

Correct Answer: Option C (The phenomenon of employees mentally disengaging while remaining physically present at their jobs.)

Explanation: The passage states it is a protest against going the "'extra mile' that hustle culture glorified," which implies work beyond defined duties, i.e., exploitative over-extension.
* Concept: Inference and Detail-Oriented Reading.
* Type: Expected Type.

Q2. According to the proponents mentioned in the passage, 'quiet quitting' is primarily a response to what?

Correct Answer: Option B (A lack of opportunities for career advancement.)

Explanation: The sentence structure "Critics argue this is a passive-aggressive form of professional dereliction..." directly attributes this viewpoint to the critics.
* Concept: Understanding Author's Attribution.
* Type: Expected Type.

Q3. The author uses the term "professional dereliction" to represent the viewpoint of:

Correct Answer: Option C (A neutral observer of the modern workplace.)

Explanation: The author uses neutral language ("Critics argue...", "proponents see it as...") and frames the issue as a "debate" and an "ideological conflict" to be resolved, indicating a balanced presentation.
* Concept: Identifying Author's Tone/Stance.
* Type: Expected Type.

Q4. What can be inferred about the author's own stance on the issue?

Correct Answer: Option A (The author strongly condemns 'quiet quitting' as unprofessional.)

Explanation: The error is in part (A). When using "Neither...nor," the verb must agree with the subject closest to it. Here, "players" is plural, so the verb should be "are," not "is." The correct part is "(A) are responsible".
* Concept: Subject-Verb Agreement (Proximity Rule).
* Type: PYQ-based.

Q5. Identify the part of the sentence that has an error.
Neither the coach nor the players (A)/ is responsible for the team's (B)/ abysmal performance in the (C)/ final match of the tournament. (D)

Correct Answer: Option A (/ is responsible for the team's (B)/ abysmal performance in the (C)/ final match of the tournament. (D)*)

Explanation: The original sentence has a dangling modifier. "Having been found guilty" should modify "the man," not "the judge." Option A correctly places "the man" as the subject immediately after the introductory phrase.
* Concept: Dangling Modifiers.
* Type: Expected Type.

Q6. Choose the option that best replaces the underlined phrase to make the sentence grammatically correct.
*Having been found guilty of the crime, the judge sentenced the man to five years in prison.

Correct Answer: Option C (the man's sentence was five years in prison by the judge.)

Explanation: The logical flow is: "The historical account he presented (S) is not merely a collection of facts (Q) but a compelling narrative (P) that has been meticulously crafted (R)."
* Concept: Sentence Rearrangement (Para Jumbles).
* Type: PYQ-based.

Q7. Rearrange the following parts (P, Q, R, S) to form a meaningful sentence.
P: that has been meticulously crafted
Q: is not merely a collection of facts
R: but a compelling narrative
S: The historical account he presented

Correct Answer: Option B (QSPR)

Explanation: "Perfunctory" means carried out with a minimum of effort or reflection. "Cursory" (hasty and therefore not thorough or detailed) is the closest synonym.
* Concept: Vocabulary - Synonyms.
* Type: Expected Type.

Q8. Select the most appropriate synonym for the word "PERFUNCTORY".

Correct Answer: Option C (Eccentric)

Explanation: "Esoteric" means intended for or likely to be understood by only a small number of people with specialized knowledge. "Commonplace" (ordinary, widely known) is its direct opposite.
* Concept: Vocabulary - Antonyms.
* Type: Expected Type.

Q9. Select the most appropriate antonym for the word "ESOTERIC".

Correct Answer: Option B (Arcane)

Explanation: The idiom refers to reversing the natural or logical sequence of actions, just as a cart shouldn't be placed before the horse that pulls it.
* Concept: Idioms and Phrases.
* Type: PYQ-based.

Q10. The manager's decision to launch the product without adequate market research was a classic example of "putting the cart before the horse." What does this idiom mean?

Correct Answer: Option C (To invest heavily in an unproven idea.)

Explanation: An oxymoron is a figure of speech in which two contradictory terms appear in conjunction. "Deafening silence" combines opposite ideas.
* Concept: Figures of Speech.
* Type: Expected Type.

Q11. Identify the figure of speech in the following sentence: "The silence in the room was deafening as they awaited the verdict."

Correct Answer: Option A (Metaphor)

Explanation: *Ad interim* is a Latin phrase that means "in the meantime" or "for the temporary period."
* Concept: Foreign Expressions in English.
* Type: Expected Type.

Q12. In the sentence, "The team submitted an ad interim report," what does the foreign expression ad interim mean?

Correct Answer: Option B (In the final analysis)

Explanation: While a "patriot" loves their country, a "chauvinist" has an excessive, often aggressive and bigoted, devotion to their country, believing it to be superior to all others. The word "excessively" is key.
* Concept: One-Word Substitution (Nuance).
* Type: Expected Type.

Q13. Choose the correct one-word substitution for: "A person who is excessively fond of and devoted to one's own country."

Correct Answer: Option D (Mercenary)

Explanation: This is a Type 3 Conditional sentence (unreal past condition). The structure is: If + Past Perfect (had + V3), ... would have + V3.
* Concept: Conditional Sentences (Tense).
* Type: PYQ-based.

Q14. If I ______ his intentions earlier, I would not have trusted him with the confidential project files.

Correct Answer: Option C (knew)

Explanation: "Nevertheless" is a conjunctive adverb used to show contrast or opposition to the preceding statement. The board faced skepticism (a negative) but proceeded anyway (a contrasting action).
* Concept: Connectors/Conjunctions.
* Type: Expected Type.

Q15. The new policy was met with considerable skepticism; ______, the board decided to proceed with its implementation.

Correct Answer: Option A (consequently)

Explanation: The logical sequence is: General introduction to plants (R). Explanation of what they do (Q). Naming the process (P). Stating the by-product of this process (S).
* Concept: Paragraph Rearrangement (Para Jumbles).
* Type: PYQ-based.

Q16. Rearrange the following parts (P, Q, R, S) to form a meaningful paragraph.
P: This process, known as photosynthesis, is the foundation of most life on Earth.
Q: They use sunlight, water, and carbon dioxide to create their own food—glucose.
R: Plants are remarkable organisms that function as nature's own chemical factories.
S: In doing so, they also release oxygen, a gas vital for the survival of animals.

Correct Answer: Option B (PRSQ)

Explanation: A sentence can be changed to passive voice only if it has a transitive verb (a verb that takes a direct object). In sentence B, "arrived" is an intransitive verb; the storm arrived, but it didn't 'arrive something'.
* Concept: Active/Passive Voice (Transitive/Intransitive Verbs).
* Type: Expected Type (High-Concept).

Q17. Which of the following sentences CANNOT be correctly changed into the passive voice?

Correct Answer: Option C (The company will launch a new product next year.)

Explanation: The other spellings are incorrect. The correct forms are Accommodation, Bouquet, and Embarrassment. "Conscientious" is spelled correctly.
* Concept: Spelling.
* Type: PYQ-based.

Q18. Find the correctly spelt word.

Correct Answer: Option A (Acommodation)

Explanation: The analogy is "Tool : Professional who uses it." A scalpel is the tool of a surgeon. A gavel is the tool of a judge.
* Concept: Analogy and Logical Reasoning.
* Type: Expected Type.

Q19. Complete the analogy: SCALPEL : SURGEON :: :

Correct Answer: Option B (Brush : Canvas)

Explanation: Here, 'running' (verb + ing) is not the main action of the sentence (the main verb is 'is'). It describes the noun 'water'. Therefore, it is a participle functioning as an adjective. A gerund acts as a noun (e.g., "Running is good exercise.").
* Concept: Parts of Speech (Verbals - Participles vs. Gerunds).
* Type: Expected Type (High-Concept).

Q20. "The running water is not safe for drinking." In this sentence, the word 'running' functions as a(n):

Correct Answer: Option A (Gerund)

Explanation: Detailed explanation will be updated shortly.

Mock Test 01 Performance Solutions