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 2 Solutions & Explanations

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

Correct Answer: Option C (The superiority of streaming services over traditional media.)

Explanation: A "gilded cage" is something that looks beautiful and desirable (gilded) on the outside but is a prison (cage) in reality. The freedom of choice seems good but becomes a burden.

Q2. What does the author mean by describing the freedom of choice as a "gilded cage"?

Correct Answer: Option C (An superficially attractive situation that is actually restrictive and burdensome.)

Explanation: The passage explicitly defines it: "...occurs when an individual is so inundated with options that they fail to make any decision at all."

Q3. According to the passage, what is 'choice paralysis'?

Correct Answer: Option C (The inability to make a decision due to being overwhelmed by options.)

Explanation: The passage contrasts the "haunting" feeling of unchosen alternatives today with the limited, circumscribed choices of the past, implying the latter was less anxiety-inducing.

Q4. What can be inferred about decision-making in pre-digital eras from the passage?

Correct Answer: Option C (It was simpler and likely resulted in less post-decision anxiety.)

Explanation: "Proliferation of choice" refers to the fast and widespread growth in the number of available options.

Q5. The word "proliferation" in the second paragraph is closest in meaning to:

Correct Answer: Option C (Rapid increase)

Explanation: 'Data' is the plural form of 'datum' and takes a plural verb ('indicate'). In A, 'flock' is singular (needs 'is'). In B, 'employees' is the nearer subject, so 'were' is correct. In D, 'Each' is singular (needs 'has').

Q6. Identify the sentence with the correct subject-verb agreement.

Correct Answer: Option A (The flock of birds, which migrates south every winter, are a beautiful sight.)

Explanation: The logical flow is: "Modern philosophers argue (Q) that a purely utilitarian approach (P) to life's complex problems (R) is often insufficient (S)."

Q7. Rearrange the following parts (P, Q, R, S) to form a meaningful sentence:
P: that a purely utilitarian approach
Q: modern philosophers argue
R: to life's complex problems
S: is often insufficient

Correct Answer: Option C (QPSR)

Explanation: `Perspicacious` means having keen insight and understanding. `Obtuse` means slow to understand or unintelligent, making it the perfect antonym. The other options are synonyms.

Q8. Choose the word that is most nearly the ANONYM for the word `PERSPICACIOUS`.

Correct Answer: Option B (Astute)

Explanation: The car is being directly compared to a rocket without using "like" or "as." This is an implied comparison, which is a metaphor.

Q9. Identify the figure of speech in the following sentence: "His new sports car is a rocket on the highway."

Correct Answer: Option A (Simile)

Explanation: For interrogative sentences starting with 'Why', the passive voice structure is: Why + auxiliary verb (was/were) + object + past participle + by + subject.

Q10. Change the following sentence into passive voice: "Why did your brother write such a critical letter?"

Correct Answer: Option B (Why did such a critical letter be written by your brother?)

Explanation: This is a Type 3 Conditional sentence (unreal past condition). The structure is: If + past perfect (had + V3), ...would have + V3.

Q11. Choose the correct alternative to complete the sentence: "If the team _________ more cohesively, they would not have lost the final match."

Correct Answer: Option B (had played)

Explanation: This idiom originates from medieval times when a knight would throw down his gauntlet (glove) to challenge another to a duel.

Q12. The idiom "to throw down the gauntlet" means:

Correct Answer: Option A (To accept defeat)

Explanation: The original sentence has a dangling modifier. The action "Having been repaired" should be done *by* someone. Option A corrects this by changing it to an active participle "Having repaired," which correctly modifies "he."

Q13. Select the option that best corrects the error in the given sentence: "Having been repaired the car, he took it for a long drive."

Correct Answer: Option C (Having the car repaired, a long drive was taken by him.)

Explanation: `Anarchy` is the precise term for a state of lawlessness and disorder due to a lack of government or authority.

Q14. Choose the one-word substitute for: "A state of disorder due to absence or non-recognition of authority."

Correct Answer: Option A (Autocracy)

Explanation: This correctly matches each literary term with its definition: Soliloquy (thoughts aloud, alone), Aside (remark to audience), Allusion (passing reference), Apostrophe (addressing the absent).

Q15. Match the literary terms in List I with their correct definitions in List II.
| List I (Literary Term) | List II (Definition) |
| :--- | :--- |
| a) Soliloquy | i) A brief, passing reference to a person, place, or event |
| b) Aside | ii) A character speaks their thoughts aloud, alone on stage |
| c) Allusion | iii) A remark made by a character intended to be heard by the audience but not by other characters |
| d) Apostrophe | iv) A speaker directly addresses someone or something that isn't present |

Correct Answer: Option A (a-ii, b-iii, c-i, d-iv)

Explanation: The correct phrasal verb is "agree on" something (a plan, a course of action). "Agree to" is used for a proposal, and "agree with" is used for a person or an opinion.

Q16. The project was delayed because the two departments could not agree ______ a common course of action.

Correct Answer: Option C (with)

Explanation: `Esoteric` means something that is understood by or meant for only a small number of people with specialized knowledge. `Arcane` means mysterious or secret, known by few, making it the best synonym.

Q17. Choose the word that is most nearly the SYNONYM for the word `ESOTERIC`.

Correct Answer: Option A (Mainstream)

Explanation: The correct sentence is: "The ancient city is renowned (R) not just for its intricate architecture (P), but also for its (S) and vibrant cultural history (Q)." The structure "not just... but also" is the key connector.

Q18. Rearrange the following parts (P, Q, R, S) to form a meaningful sentence:
P: for its intricate architecture
Q: and vibrant cultural history
R: the ancient city is renowned
S: not just, but also for its

Correct Answer: Option B (QPSR)

Explanation: `Elicit` (verb) means to draw out or evoke. `Illicit` (adjective) means illegal or forbidden. Option B uses both correctly.

Q19. Which of the following sentences uses the words `elicit` and `illicit` correctly?

Correct Answer: Option C (The illicit detective tried to elicit a confession about the trade.)

Explanation: The subject of the sentence is "The number," which is singular. Therefore, the verb should be singular ('has' instead of 'have'). When "A number of..." is used, the verb is plural.

Q20. Identify the part of the sentence that has an error.
The number of applicants (A) / for this prestigious position (B) / have exceeded all our expectations. (C) / No error (D).

Correct Answer: Option A (/ for this prestigious position (B) / have exceeded all our expectations. (C) / No error (D).)

Explanation: Detailed explanation will be updated shortly.

Mock Test 02 Performance Solutions