BAD
Question : In the Balance Sheet, Debtors exist at Rs. 1,00,000 and Provision for Doubtful Debts at Rs. 3000. How much amount will be realised from Debtors, if bad debts are Rs. 20,000 and remaining debtors are realised at a discount of 10%.
Option 1: Rs 76,000
Option 2: Rs 72,000
Option 3: Rs 36,575
Option 4: Rs 79,000
Correct Answer: Rs 72,000
Solution : Answer = Rs 72,000
Hence, the correct option is 2.
Question : Select the most appropriate meaning of the given idiom.
Blessing in disguise.
Option 1: Bad thing that turns out to be good.
Option 2: A good thing introduced into your life as a blessing.
Option 3: A good deed rewards as a blessing.
Option 4: Something that happens very rarely.
Correct Answer: Bad thing that turns out to be good.
Solution : The correct choice is the first option.
Blessing in disguise is an idiom that means something that seems bad or unlucky at first but turns out to be fortunate or beneficial in the long run. It refers to a situation where an apparent misfortune or adversity eventually leads to unexpected advantages or positive outcomes.
Question : On dissolution of a firm, debtors Rs 34,000 were shown in the Balance Sheet. Out of this Rs 4000 became bad. One debtor became insolvent. 70% were recovered from him out of 10,000. The full amount was recovered from the balance debtors. On account of this item, the loss in realisation account will be:
Option 1: 5,100
Option 2: 7,000
Option 3: 3,500
Option 4: 2,000
Correct Answer: 7,000
Solution : Answer = Rs. 7,000
Question : Comprehension:
In the following passage, some words have been deleted. Read the passage carefully and select the most appropriate option to fill in each blank.
Every now and then there are going to be bad days, tough days, mood swings and all things nasty that may put a (1) ______ on our happy days. At any given moment, however, we are the ones who can make a (2)______ between letting these things get in the way or pushing them right out by (3) ______ time in things or people (4) ______ make us happy. I've had this list of things that have made me happy for years now. I made it back to college to help me deal with some difficult times that I faced then. Even today, every now and then when things go (5) ______ I always go back to this, and one or more things listed here always light me up!
Question:
Select the most appropriate option to fill in the blank number 4.
Option 1: which
Option 2: whom
Option 3: who
Option 4: where
Correct Answer: who
Solution : The correct choice is the third option.
Who should be used here as a relative pronoun to refer to people. The sentence suggests that by investing time in individuals who bring happiness, one can enhance their overall well-being. It emphasises the importance of spending time with people who positively contribute to one's happiness and fulfilment.
Question :
An old customer, whose account was written off as bad debts has promised to pay Rs. 15,000 in full settlement of his account of Rs.25,000. The value of sundry debtors will be.
Option 1: Increased by Rs 15,000
Option 2: Decreased by Rs 15,000
Option 3: Increased by Rs 25,000
Option 4: Decreased by Rs 25,000
Correct Answer: Increased by Rs 15,000
Solution :
Answer = Increased by Rs 15,000
Sundry debtors will be increased by Rs 15000
debtor A/c Dr 15000
To Revaluation 15000 Hence, the correct option is 1.
Question : Sweating or perspiration is nature's way of:
Option 1: Lowering the internal temperature of the body
Option 2: Releasing excess salt from the body
Option 3: Warding off harmful insects through the bad odour of the sweat
Option 4: Releasing excess water from the body
Correct Answer: Lowering the internal temperature of the body
Solution : The correct option is Lowering the internal temperature of the body.
Perspiration, another name for sweating, is a normal physiological process the body uses to control its internal temperature. Sweating serves to keep the body's core temperature steady and cool. The human body works hard to keep its internal temperature at the ideal level for several physiological functions.
Question : Fill in the blanks with the correct forms of the given nouns for the following questions. Use each noun only one time.
Elle's performance on the dance floor is very bad. She must make______
Option 1: Progress
Option 2: Experience
Option 3: Permission
Option 4: Information
Correct Answer: Progress
Solution : The correct answer is option 1.
Explanation:
Progress is the act of gradually getting better or closer to your objective.
Progress is an abstract noun.
An abstract noun is any object that cannot be perceived using the five senses of the human body. An abstract noun refers to a concept, idea, experience, trait, emotion, or other thing that cannot be seen, heard, tasted, smelt, or touched.
Abstract nouns lack substance and tangibility. Proverbs frequently employ abstract nouns (virtues).
Question : On Dissolution of a partnership firm, out of total debtors of Rs.2,50,000, Rs.10,000 became bad and the rest realised 70%. In the given case, __ will be debited by __ .
Option 1: Realisation A/c, Rs.1,75,000
Option 2: Realisation A/c, Rs.1,68,000
Option 3: Bank A/c, Rs.1,82,000
Option 4: Bank A/c, Rs.1,68,000
Correct Answer: Bank A/c, Rs.1,68,000
Solution : Total Debtors = Rs.250000 - 10000 (Bad). So, Net Debtors will be Rs.240000
Out of this Rs.240000 only 70% is realised.
Hence Rs.168000 (240000*70%) will be debited by Bank A/c.
Hence the Correct answer is Option 4.
Friendship is one of the most significant aspects (1)_____human life. It is a relationship based on mutual trust, respect and support. True friendship is not just about spending time (2)_____, but also about sharing each other's joys, sorrows and dreams. Good friends are those who stand by us in both good times and bad times, providing emotional and moral support. Having good friends can have a positive impact on one's mental health and well-being. Friends can be a source of happiness, laughter and comfort. They can also provide different perspectives and ideas that can help us grow as (3)_____ Moreover, friends can serve as a support system during challenging times, offering words of encouragement and helping us navigate through difficult situations. (4)_____building and maintaining friendships requires effort, patience and understanding. It is important to be there for each other, listen to one another and respect each other's boundaries. It is important to remember that friendships can evolve and change over time, and it is okay to let go of (5)_____friendships.
Select the most appropriate option to fill in the blank number 1.
Option 1: on
Option 2: of
Option 3: for
Option 4: by
Correct Answer: of
Solution : The correct choice is the second option.
The preposition "of" can be used in many different contexts. Here, it is used as the preposition of possession.
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