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 9 Solutions & Explanations

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

Correct Answer: Option A (Digital platforms are primarily designed to make people feel inadequate.)

Explanation: An "echo chamber" is a metaphorical space where one's beliefs are amplified by repetition and competing views are censored or underrepresented. The sentence contrasts this with the ideal of a "unifier".
* Concept: Reading Comprehension (Inference & Vocabulary-in-Context)
* Type: Expected Type

Q2. What does the author mean by "The digital agora, once heralded as the great unifier, often functions as an echo chamber"?

Correct Answer: Option C (Digital platforms were created by ancient Greek principles of unity.)

Explanation: "Fallacious" means based on a mistaken belief or a fallacy. In the context of a "polished version of our lives," it implies the presentation is deceptive or misleading.
* Concept: Vocabulary (Synonym)
* Type: PYQ-Based

Q3. The word "fallacious" in the passage is closest in meaning to:

Correct Answer: Option B (Fascinating)

Explanation: The author analyzes the paradox of modern loneliness and expresses concern ("profoundly isolating," "exacerbate feelings of inadequacy") about its causes and effects.
* Concept: Reading Comprehension (Tone/Attitude)
* Type: Expected Type

Q4. What is the overall tone of the author in the passage?

Correct Answer: Option C (Nostalgic and sentimental)

Explanation: When using "Neither...nor," the verb agrees with the subject closer to it. "Players" is plural, so the verb should be "were," not "was."
* Concept: Grammar (Subject-Verb Agreement/Concord)
* Type: PYQ-Based

Q5. Identify the part of the sentence that has a grammatical error.
Neither the team captain (A) / nor the players (B) / was present (C) / for the post-match ceremony. (D)

Correct Answer: Option A (/ nor the players (B) / was present (C) / for the post-match ceremony. (D))

Explanation: This corrects the dangling modifier. The original sentence implies "a sense of relief" finished the project. Option A correctly attributes the action of finishing to "he."
* Concept: Grammar (Dangling Modifiers)
* Type: Expected Type

Q6. Choose the option that best replaces the underlined phrase to make the sentence grammatically correct.
Having finished his project, a sense of relief washed over him.

Correct Answer: Option B (He finished his project, and a sense of relief washed over him.)

Explanation: A connoisseur is an expert judge in matters of taste. A curator manages a collection, an arbitrator settles disputes, and a dilettante has a superficial interest.
* Concept: Vocabulary (One-Word Substitution)
* Type: PYQ-Based

Q7. Select the most appropriate one-word substitute for the following phrase:
"A person who is skilled in judging art, music, or food."

Correct Answer: Option D (Dilettante)

Explanation: "Esoteric" means intended for or likely to be understood by only a small number of people with specialized knowledge. "Arcane," "recondite," and "inscrutable" are synonyms. "Mainstream" is the direct opposite.
* Concept: Vocabulary (Antonym)
* Type: Expected Type

Q8. Choose the correct antonym for the word "ESOTERIC".

Correct Answer: Option C (Inscrutable)

Explanation: The sentence implies the report was deliberately unclear. "Obfuscatory" (confusing) and "obscure" (to hide or conceal) fit the context perfectly.
* Concept: Vocabulary (Contextual Fill-in-the-blanks)
* Type: Expected Type

Q9. Fill in the blanks with the most appropriate pair of words.
The committee's report was criticized for being _, as it seemed to deliberately _ the most controversial findings.

Correct Answer: Option C (obfuscatory, obscure)

Explanation: Metonymy is a figure of speech where a thing or concept is referred to by the name of something closely associated with it. Here, "The White House" (a place) is used to represent the U.S. President or administration (the entity).
* Concept: Literary Aptitude (Figures of Speech)
* Type: Expected Type

Q10. Identify the figure of speech in the following sentence: "The White House declared a new policy on international trade."

Correct Answer: Option D (Synecdoche)

Explanation: A is wrong ("Each...was"). B is wrong ("data...suggests" if singular, or "suggest" if plural, but "was" is singular). C is wrong ("manager...is"). D is grammatically perfect; the subject is "One," and the verb is "is."
* Concept: Grammar (Advanced Subject-Verb Agreement)
* Type: Expected Type

Q11. Choose the sentence that is grammatically correct and structurally sound.

Correct Answer: Option B (The data, which was collected over a period of five years, suggest a significant trend.)

Explanation: This idiom refers to having a hidden agenda or a personal motive for being involved in a situation.
* Concept: Vocabulary (Idioms and Phrases)
* Type: PYQ-Based

Q12. What is the meaning of the idiom "to have an axe to grind"?

Correct Answer: Option A (To have a difficult task to complete)

Explanation: The logical sequence is: "The true genius of the human species (Q) lies primarily (S) in its ability to adapt to changing environments (P) and not just in its intellectual capacity (R)."
* Concept: Verbal Ability (Sentence Rearrangement/Para Jumbles)
* Type: PY-Based

Q13. Rearrange the following parts (P, Q, R, S) to form a coherent sentence.
P: in its ability to adapt to changing environments
Q: the true genius of the human species
R: and not just in its intellectual capacity
S: lies primarily

Correct Answer: Option C (QSRP)

Explanation: For interrogative sentences starting with "Who," the passive form begins with "By whom." The auxiliary verb ("was") must come before the subject ("he") to maintain the question format.
* Concept: Grammar (Active-Passive Voice)
* Type: Expected Type

Q14. Select the correct passive form of the given sentence.
"Who advised him to take up this precarious venture?"

Correct Answer: Option D (He was advised by who to take up this precarious venture?)

Explanation: The correct spellings are: Accommodate, Mischievous, and Perseverance. "Entrepreneur" is spelled correctly.
* Concept: Vocabulary (Spelling)
* Type: PYQ-Based

Q15. Find the word that is spelled correctly.

Correct Answer: Option C (Persevirence)

Explanation: The analogy is "A person with X quality is characterized by Y." A perspicacious person has insight. Similarly, a mendacious (lying) person is characterized by deceit.
* Concept: Vocabulary (Analogies)
* Type: Expected Type

Q16. Complete the analogy: PERSPICACIOUS : INSIGHT ::

Correct Answer: Option B (Rapacious : Generosity)

Explanation: The correct phrasal verb is "devoid of." The verb "convince" does not require a preposition before its direct object ("the jury").
* Concept: Grammar (Prepositions)
* Type: PYQ-Based

Q17. His argument, devoid _ any factual evidence, failed to convince _ the jury.

Correct Answer: Option C (of, with)

Explanation: The phrase "By this time next year" indicates an action that will be completed before a specific point in the future, which requires the Future Perfect Tense.
* Concept: Grammar (Tenses - Future Perfect)
* Type: Expected Type

Q18. By this time next year, she _______ her doctoral thesis.

Correct Answer: Option A (will be submitting)

Explanation: An oxymoron is a figure of speech in which two apparently contradictory terms appear in conjunction (e.g., "deafening silence").
* Concept: Literary Aptitude (Literary Devices)
* Type: PYQ-Based

Q19. Identify the literary device used in "The silence was deafening."

Correct Answer: Option C (Irony)

Explanation: A "tenacious" (persistent, determined) cross-examination would be effective at revealing "fallacies" (flaws or mistaken beliefs) in a testimony. The other pairs do not make logical sense.
* Concept: Vocabulary (Advanced Contextual Fill-in-the-blanks)
* Type: Expected Type

Q20. The lawyer’s _ cross-examination revealed several _ in the witness's testimony.

Correct Answer: Option A (languid, consistencies)

Explanation: Detailed explanation will be updated shortly.

Mock Test 09 Performance Solutions