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 10 Solutions & Explanations

Q1. Which of the following best expresses the central argument of the passage?

Correct Answer: Option C (The main problem with online libraries is the poor quality of their scanned materials.)

Explanation: The passage links "cognitive inertia" to being "overwhelmed by choice" and engaging "superficially," which points directly to a state of mental inaction or paralysis caused by too much information.
Important Concept: Vocabulary in context.
Question Type: Expected Type.

Q2. The author uses the term "cognitive inertia" to describe a state of:

Correct Answer: Option C (Mental paralysis and superficial engagement due to information overload.)

Explanation: The author contrasts the "sterile encounter" of a scan with the "rich, tactile experience" of the original, mentioning its "marginalia" and "parchment," which all relate to its history and physical form.
Important Concept: Inference and figurative language.
Question Type: Expected Type (High-level inference).

Q3. What does the author imply by the phrase "a sterile encounter"?

Correct Answer: Option C (An engagement that lacks historical depth, sensory richness, and personal connection.)

Explanation: The author is not purely celebratory or pessimistic. They are weighing the pros and cons in a thoughtful, evaluative manner, which is best described as critically analytical.
Important Concept: Identifying author's tone.
Question Type: PYQ-based.

Q4. The tone of the author can be best described as:

Correct Answer: Option A (Unequivocally celebratory)

Explanation: This question tests parallelism. The structure "both X and Y" requires X and Y to be in the same grammatical form. "just" (adjective) and "equitable" (adjective) are parallel. The other options are wordy or grammatically incorrect.
Important Concept: Parallelism in sentence structure.
Question Type: Expected Type (Grammar).

Q5. Choose the option that best replaces the underlined phrase in the sentence:
The committee's decision was both just and it was equitable.

Correct Answer: Option C (not only just, but also equitable was it)

Explanation: The venture is directly compared to a "leaky boat" and the recession to a "stormy sea" without using "like" or "as." This is a direct, implicit comparison, which is a metaphor.
Important Concept: Figures of Speech.
Question Type: PYQ-based.

Q6. Identify the figure of speech in the sentence: "His new venture was a leaky boat in a stormy sea of economic recession."

Correct Answer: Option C (Metaphor)

Explanation: "Perspicacious" means having keen insight and understanding. "Obtuse" means slow to understand or unintelligent, making it the direct antonym. Astute and sagacious are synonyms.
Important Concept: Advanced Vocabulary (Antonyms).
Question Type: Expected Type.

Q7. Select the option that is the antonym for the word "PERSPICACIOUS".

Correct Answer: Option A (Astute)

Explanation: The sentence logically starts with "It is a common misconception" (Q), specifies the group "among the youth" (S), states the misconception "that true freedom consists" (P), and finally explains what it consists of "in doing whatever one pleases" (R).
Important Concept: Para Jumbles / Sentence Rearrangement.
Question Type: PYQ-based.

Q8. Rearrange the following parts (P, Q, R, S) to form a coherent sentence:
P: that true freedom consists
Q: it is a common misconception
R: in doing whatever one pleases
S: among the youth

Correct Answer: Option B (SQPR)

Explanation: "Pedantic" specifically refers to a style that is overly concerned with minute details or rules, often to show off learning. "Pompous" is about self-importance, and "verbose" is about using too many words, but "pedantic" best fits the display of knowledge.
Important Concept: One-Word Substitution.
Question Type: Expected Type.

Q9. Choose the correct one-word substitute for: "A style in which a writer makes a display of his knowledge."

Correct Answer: Option B (Pedantic)

Explanation: When phrases like "as well as," "along with," or "in addition to" connect subjects, the verb agrees with the first subject. The first subject is "The manager" (singular), so the verb should be "was," not "were."
Important Concept: Subject-Verb Agreement (Rule of Proximity).
Question Type: PYQ-based (Error Spotting).

Q10. In the following sentence, one part may have an error. Identify that part.
The manager, as well as the clerks, (A)/ were fighting for their (B)/ bonus and annual increments. (C)/ No error (D)

Correct Answer: Option B (/ bonus and annual increments. (C)/ No error (D))

Explanation: This is a test of spelling for a commonly confused word. "Sacrilegious" means violating or showing disrespect towards something regarded as sacred.
Important Concept: Spelling.
Question Type: Expected Type.

Q11. Find the correctly spelt word.

Correct Answer: Option B (Sacrilegious)

Explanation: In interrogative sentences starting with "Who," the passive form starts with "By whom." The subject "you" requires the plural auxiliary verb "were."
Important Concept: Active and Passive Voice (Interrogative Sentences).
Question Type: PYQ-based.

Q12. Choose the correct passive voice form for the sentence: "Who taught you French?"

Correct Answer: Option B (By whom were you taught French?)

Explanation: An "impasse" is a situation in which no progress is possible, especially because of a disagreement; a deadlock. This fits the context of negotiations where neither side will compromise.
Important Concept: Vocabulary (Contextual).
Question Type: Expected Type.

Q13. Select the most appropriate option to fill in the blank.
The negotiations reached an ______, with neither side willing to compromise on the core issues.

Correct Answer: Option B (impasse)

Explanation: This idiom means that someone is involved in a situation for personal gain, not for the reasons they publicly state.
Important Concept: Idioms and Phrases.
Question Type: PYQ-based.

Q14. Choose the option that best expresses the meaning of the idiom: "To have an axe to grind."

Correct Answer: Option B (To have a private or selfish reason for doing something)

Explanation: The analogy is based on antonyms. "Mendacity" (untruthfulness) is the opposite of "Honesty." Similarly, "Turpitude" (wickedness, depravity) is the opposite of "Virtue."
Important Concept: Analogies (Antonym-based).
Question Type: Expected Type.

Q15. Complete the analogy: Mendacity : Honesty :: ? : ?

Correct Answer: Option A (Courage : Bravery)

Explanation: "Alas!" is an exclamation of sorrow, so the reporting verb becomes "exclaimed with sorrow." The present perfect tense ("have lost") changes to the past perfect tense ("had lost").
Important Concept: Direct and Indirect Speech (Exclamatory Sentences).
Question Type: PYQ-based.

Q16. Change the following into indirect speech: She said, "Alas! I have lost my only child."

Correct Answer: Option D (She exclaimed sorrowfully to have lost her only child.)

Explanation: This sentence is a grammatically correct example of a third conditional structure using inversion ("Had I realized..." instead of "If I had realized..."). All parts of the sentence are correct.
Important Concept: Conditional Sentences (Type 3 Inversion).
Question Type: Expected Type (High-level grammar).

Q17. Identify the part of the sentence that contains a grammatical error.
Had I realized (A)/ how close I was to the edge of the cliff, (B)/ I would not have brought the children with me. (C)/ No error (D).

Correct Answer: Option C (/ No error (D).)

Explanation: The adjective "consonant" is always followed by the preposition "with" to mean "in agreement or harmony with."
Important Concept: Prepositions (Fixed Prepositions).
Question Type: Expected Type.

Q18. Choose the most suitable preposition to fill in the blank.
Her theories are not consonant ______ the known facts of the case.

Correct Answer: Option C (with)

Explanation: In this sentence, 'fast' describes the verb 'ran' (how did he run?), making it an adverb. In A, it's an adjective (describing runner). In B, it's a noun (an act of fasting). In D, it's an adjective (describing colours).
Important Concept: Parts of Speech (Identifying an Adverb).
Question Type: PYQ-based (Application).

Q19. Which of the following sentences uses the word 'fast' as an adverb?

Correct Answer: Option A (He is a fast runner.)

Explanation: "Equivocal" means open to more than one interpretation; ambiguous. This fits the description of a conclusion that "hints at potential problems without explicitly stating them." "Forthright" is the opposite.
Important Concept: Vocabulary (Sentence Completion).
Question Type: Expected Type.

Q20. The conclusion of the report was rather ______, hinting at potential problems without explicitly stating them.

Correct Answer: Option A (equivocal)

Explanation: Detailed explanation will be updated shortly.

Mock Test 10 Performance Solutions