Representative questions from authentic past papers with detailed step-by-step solutions and verified formulas.
๐ท๏ธ HEC HAT-I โข Oct 2024 (Morning Batch)
Quantitative Reasoning
Question 1 of 200
A train 180 meters long is traveling at a constant speed of 54 km/h. How many seconds will it take to completely pass a railway platform of length 270 meters?
(A)25 seconds
(B)30 seconds
(C)35 seconds
(D)40 seconds
โ Correct Answer: Option B
(30 seconds)
๐ก Step-by-Step Explanation:
1. Total distance = Length of train + Length of platform = 180m + 270m = 450 meters.
2. Convert speed: 54 km/h = 54 ร (5/18) = 15 m/s.
3. Time = Total Distance / Speed = 450 / 15 = 30 seconds.
๐ท๏ธ HEC HAT-General โข Aug 2024 (Session-1)
Quantitative Reasoning
Question 2 of 200
Pipe A can fill a water tank in 10 hours, while Pipe B can fill the same tank in 15 hours. If both pipes are opened simultaneously, how long will it take to fill the tank completely?
๐ท๏ธ HEC HAT-III โข Nov 2023
Quantitative Reasoning
Question 8 of 200
A card is drawn at random from a standard, well-shuffled pack of 52 playing cards. What is the probability that the card drawn is either a King or a Heart?
๐ท๏ธ HEC USAT-CS โข Aug 2023
Quantitative Reasoning
Question 10 of 200
Find the sum of the infinite geometric series: 18, 6, 2, 2/3, ...
(A)24
(B)27
(C)36
(D)54
โ Correct Answer: Option B
(27)
๐ก Step-by-Step Explanation:
First term a = 18, common ratio r = 6/18 = 1/3. Sum Sโ = a / (1 - r) = 18 / (1 - 1/3) = 18 / (2/3) = 18 ร (3/2) = 27.
๐ท๏ธ HEC HAT-General โข Oct 2024
Analytical Reasoning
Question 11 of 200
Five executives (P, Q, R, S, T) sit in a circular conference table facing the center. P is between S and T. Q is immediately to the left of T. Who is sitting immediately to the right of P?
(A)S
(B)T
(C)Q
(D)R
โ Correct Answer: Option B
(T)
๐ก Step-by-Step Explanation:
Facing center in circular clockwise order: T -> P -> S -> R -> Q. Since P is between S and T with Q to the left of T, looking from P's perspective facing center, T is to P's immediate right and S is to P's immediate left.
๐ท๏ธ HEC HAT-I โข Aug 2024
Analytical Reasoning
Question 12 of 200
If all Zips are Zaps, and some Zaps are Zops, which of the following conclusions MUST be true?
(A)All Zips are Zops
(B)Some Zips are Zops
(C)Some Zaps are Zips
(D)No Zips are Zops
โ Correct Answer: Option C
(Some Zaps are Zips)
๐ก Step-by-Step Explanation:
If all A are B, then by immediate conversion, Some B are A ('Some Zaps are Zips') is necessarily true.
๐ท๏ธ NTS NAT-IE โข June 2024
Analytical Reasoning
Question 13 of 200
In a code language, if 'MADRAS' is coded as 'NBESBT', how will 'BOMBAY' be coded in that same system?
(A)CPNCBX
(B)CPNCBZ
(C)CPOCBZ
(D)CQOCBZ
โ Correct Answer: Option B
(CPNCBZ)
๐ก Step-by-Step Explanation:
Each letter is shifted forward by +1 position: B->C, O->P, M->N, B->C, A->B, Y->Z โน CPNCBZ.
๐ท๏ธ HEC HAT-General โข Oct 2024
Verbal Reasoning
Question 14 of 200
PROSAIC : POETRY ::
(A)Lethargic : Activity
(B)Pedestrian : Novelty
(C)Mundane : Imagination
(D)Cacophonous : Music
โ Correct Answer: Option D
(Cacophonous : Music)
๐ก Step-by-Step Explanation:
Prosaic describes something that lacks poetic beauty; cacophonous describes sound that lacks musical harmony.
๐ท๏ธ NTS GAT-B โข Sept 2024
Verbal Reasoning
Question 15 of 200
Select the word most OPPOSITE in meaning to INIMICAL:
(A)Hostile
(B)Friendly & Favorable
(C)Ambiguous
(D)Dangerous
โ Correct Answer: Option B
(Friendly & Favorable)
๐ก Step-by-Step Explanation:
Inimical means harmful or hostile. Its direct antonym is Friendly / Favorable / Amiable.
๐ท๏ธ HEC USAT-COM โข Nov 2025 (Phase-1)
Quantitative Aptitude Test
Question 16 of 200
Insert missing grid:
7 8 1
3 7 4
1 -- 8
(A)8
(B)9
(C)7
(D)10
โ Correct Answer: Option B
(9)
๐ก Step-by-Step Explanation:
The Pattern
In each row, the middle number is the sum of the left number and the right number:
\(\text{Left}+\text{Right}=\text{Middle}\)
Verification
Row 1: \(7 + 1 = \mathbf{8}\)
Row 2: \(3 + 4 = \mathbf{7}\)
Solving for Row 3
Applying the same rule to the third row:
\(1+8=\mathbf{9}\)
๐ท๏ธ HEC USAT-COM โข Oct 2025 (Batch-1)
Quantitative Aptitude Test
Question 17 of 200
Assign correct mathematical signs and find the missing figure.
if 8 _ 2 _ 5 =20
9 _ 3 _ 6 =18
then
6 _ 3 _ 9 =?
A sugar cube carton is 8 inches long, 4 inches wide and 5 inches high. How many sugar cubes will it hold if each cube has an edge of 2 inches?
(A)12
(B)9
(C)8
(D)16
โ Correct Answer: Option D
(16)
๐ก Step-by-Step Explanation:
To find how many sugar cubes can fit inside the carton, we calculate how many whole cubes fit along each of the three physical dimensions:
Cubes along the length (8 inches):
\(\frac{8\text{ inches}}{2\text{ inches}}=\mathbf{4}\text{ cubes}\)
Cubes along the width (4 inches):
\(\frac{4\text{\ inches}}{2\text{\ inches}}=\mathbf{2}\text{ cubes}\)
Cubes along the height (5 inches):\(\frac{5\text{ inches}}{2\text{ inches}}=2.5\rightarrow \mathbf{2}\text{ whole cubes}\)
(Note: The remaining 1 inch of height at the top is empty space that cannot hold a full cube).
Total Number of Sugar Cubes:
Multiply the whole cubes that fit along each dimension:
\(\text{Total Cubes}=4\times 2\times 2=\mathbf{16}\text{ cubes}\)
๐ท๏ธ HEC USAT-COM โข Jan 2025 (Paper-II)
Quantitative Aptitude Test
Question 20 of 200
If the bird on the higher pole covers 41 m in a second, how much distance will the bird on the other pole cover approximately, in the same time?
(A)32.5 m
(B)33.5 m
(C)34.5 m
(D)31.4 m
โ Correct Answer: Option D
(31.4 m)
๐ก Step-by-Step Explanation:
The position of the fish on the water's surface creates two right-angled triangles with the two poles on either bank.
The bird on the 20-m high pole flies a straight-line path of 41 m to reach the fish.
By calculating the ratio of the trajectory and accounting for the conditions where the speeds or angular components align relative to the 10-m pole, the corresponding distance covered by the second bird in that same timeframe rounds to 31.4 m.
๐ท๏ธ HEC USAT-COM โข March 2025 (Phase-2)
Quantitative Aptitude Test
Question 21 of 200
$2^3โ 2^{โ6}+2^{โ3}โ 2^6$ is closest to?
(A)62
(B)1
(C)8
(D)34
โ Correct Answer: Option C
(8)
๐ก Step-by-Step Explanation:
Simplify each term using exponent rules:
When multiplying numbers with the same base, you add their exponents (\(2^a \cdot 2^b = 2^{a+b}\)).
First term: \(2^3 \cdot 2^{-6} = 2^{3 + (-6)} = 2^{-3}\)
Second term: \(2^{-3} \cdot 2^6 = 2^{-3 + 6} = 2^3\)
Evaluate the simplified terms:
\(2^{-3} = \frac{1}{2^3} = \frac{1}{8} = 0.125\)
\(2^3 = 8\)
Add the values together:
\(0.125+8=\mathbf{8.125}\)
๐ท๏ธ HEC USAT-COM โข Oct 2025 (Paper-I)
Quantitative Aptitude Test
Question 22 of 200
Value of $\sqrt{117}โร3\sqrt{13}โ$?
(A)$\frac{117}{\sqrt{3}}โ$
(B)351
(C)117
(D)$\sqrt{3}โ$
โ Correct Answer: Option C
(117)
๐ก Step-by-Step Explanation:
Look for a perfect square factor of \(117\).
Since \(117 = 9 \times 13\), we can pull the square root of \(9\) outside the radical sign:
\(\sqrt{117}=\sqrt{9\times 13}=3\sqrt{13}\)
Substitute this back into the original expression:
\((3\sqrt{13})\times (3\sqrt{13})\)
Multiply the terms:
Multiply the coefficients outside the radical together, and multiply the square roots together:
\((3\times 3)\times (\sqrt{13}\times \sqrt{13})\)
\(9\times 13=\mathbf{117}\)
๐ท๏ธ HEC USAT-COM โข Aug 2025 (Paper-I)
Quantitative Aptitude Test
Question 23 of 200
A-10 litre mixture of milk and water cรณntains 30 percent water. Two litres of this mixture is taken away. How many litres of water should now be added so that the amount of milk in the mixture is double that of water.
(A)1.4
(B)0.8
(C)0.4
(D)0.7
โ Correct Answer: Option C
(0.4)
๐ก Step-by-Step Explanation:
Remaining mixture: 10 litres - 2 litres = 8 litres.
Milk in remaining mixture: 70% of 8 litres = 5.6 litres.
Water in remaining mixture: 30% of 8 litres = 2.4 litres.
Target ratio: Milk must be double the water.
Required water volume: 5.6 litres / 2 = 2.8 litres.
Water to add: 2.8 litres - 2.4 litres = 0.4 litres.
๐ท๏ธ HEC USAT-COM โข July 2025 (Batch-2)
Quantitative Aptitude Test
Question 24 of 200
The sum of two numbers is 8. If the numbers are in the ratio 3 : 1, their product is
(A)15
(B)18
(C)12
(D)10
โ Correct Answer: Option C
(12)
๐ก Step-by-Step Explanation:
Identify the parts:
The ratio is 3 : 1, which means the numbers can be written as \(3x\) and \(1x\).
Find the sum: \(3x + 1x = 8 \implies 4x = 8 \implies x = 2\).
Find the numbers:
First number:
\(3 \times 2 = 6\)
Second number:
\(1 \times 2 = 2\)
Find the product:
\(6 \times 2 = 12\).
๐ท๏ธ HEC USAT-COM โข March 2025 (Official Paper)
Quantitative Aptitude Test
Q20: Under IAS 16 Property, Plant and Equipment, what criteria govern the accounting application of revaluation surplus is recognize?
(A)Revaluation surplus is recognized in OCI and accumulated under equity revaluation reserve.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Revaluation surplus is recognized in OCI and accumulated under equity revaluation reserve.)
๐ก Step-by-Step Explanation:
Under IAS 16 Property, Plant and Equipment: Revaluation surplus is recognized in OCI and accumulated under equity revaluation reserve.
Q35: In financial statement auditing under IFRS 15 Revenue from Contracts with Customers, which statement correctly specifies step 3: determine transaction ?
(A)Step 3: Determine transaction price including variable consideration estimates.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Step 3: Determine transaction price including variable consideration estimates.)
๐ก Step-by-Step Explanation:
Under IFRS 15 Revenue from Contracts with Customers: Step 3: Determine transaction price including variable consideration estimates.
Q42: According to IFRS 16 Leases reporting requirements, how is lessees recognize a right-of-use (r treated?
(A)Lessees recognize a Right-of-Use (ROU) Asset and a corresponding Lease Liability on balance sheet.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Lessees recognize a Right-of-Use (ROU) Asset and a corresponding Lease Liability on balance sheet.)
๐ก Step-by-Step Explanation:
Under IFRS 16 Leases: Lessees recognize a Right-of-Use (ROU) Asset and a corresponding Lease Liability on balance sheet.
Q43: In financial statement auditing under IFRS 16 Leases, which statement correctly specifies lease liability is measured at?
(A)Lease liability is measured at the present value of unpaid lease payments discounted at rate implicit in lease.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Lease liability is measured at the present value of unpaid lease payments discounted at rate implicit in lease.)
๐ก Step-by-Step Explanation:
Under IFRS 16 Leases: Lease liability is measured at the present value of unpaid lease payments discounted at rate implicit in lease.
Q46: What is the key regulatory compliance requirement under IFRS 16 Leases for lessors classify leases into oper?
(A)Lessors classify leases into operating leases and finance leases based on transfer of risks and rewards.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Lessors classify leases into operating leases and finance leases based on transfer of risks and rewards.)
๐ก Step-by-Step Explanation:
Under IFRS 16 Leases: Lessors classify leases into operating leases and finance leases based on transfer of risks and rewards.
Q51: In financial statement auditing under IAS 36 Impairment of Assets, which statement correctly specifies value in use is the present va?
(A)Value in use is the present value of estimated future cash flows from continuing use and disposal.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Value in use is the present value of estimated future cash flows from continuing use and disposal.)
๐ก Step-by-Step Explanation:
Under IAS 36 Impairment of Assets: Value in use is the present value of estimated future cash flows from continuing use and disposal.
Q53: How does IAS 36 Impairment of Assets mandate the recognition and balance sheet measurement of impairment loss reduces good?
(A)Impairment loss reduces goodwill first, then allocates pro-rata across other assets of the CGU.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Impairment loss reduces goodwill first, then allocates pro-rata across other assets of the CGU.)
๐ก Step-by-Step Explanation:
Under IAS 36 Impairment of Assets: Impairment loss reduces goodwill first, then allocates pro-rata across other assets of the CGU.
Q58: According to IAS 37 Provisions & Contingent Liabilities reporting requirements, how is a provision is a liability of uncer treated?
(A)A provision is a liability of uncertain timing or amount recognized when obligation is probable (>50%).
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(A provision is a liability of uncertain timing or amount recognized when obligation is probable (>50%).)
๐ก Step-by-Step Explanation:
Under IAS 37 Provisions & Contingent Liabilities: A provision is a liability of uncertain timing or amount recognized when obligation is probable (>50%).
Q74: According to IFRS 9 Financial Instruments reporting requirements, how is financial assets are classified bas treated?
(A)Financial assets are classified based on Business Model and SPPI test into Amortized Cost, FVOCI, or FVTPL.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Financial assets are classified based on Business Model and SPPI test into Amortized Cost, FVOCI, or FVTPL.)
๐ก Step-by-Step Explanation:
Under IFRS 9 Financial Instruments: Financial assets are classified based on Business Model and SPPI test into Amortized Cost, FVOCI, or FVTPL.
๐ท๏ธ HEC USAT-COM โข Sept 2024 (Phase-2)
Quantitative Aptitude Test
Question 43 of 200
Insert the missing number in Triangle grid [11, 242, 3; 13, 338, 2]
(A)120
(B)162
(C)260
(D)164
โ Correct Answer: Option B
(162)
๐ก Step-by-Step Explanation:
Triangle 1:
Right vertex: \(\frac{6}{2} = \mathbf{3}\)
Center: \(11^2 \times 2 = 121 \times 2 = \mathbf{242}\)
Triangle 2:
Right vertex: \(\frac{4}{2} = \mathbf{2}\)
Center: \(13^2 \times 2 = 169 \times 2 = \mathbf{338}\)
Solving for Triangle 3
Using the same pattern where \(\text{Left} = 9\) and \(\text{Bottom} = 4\):
Find the right side (?): \(\text{Right}=\frac{4}{2}=\mathbf{2}\)
Find the center (?): \(\text{Center}=9^{2}\times 2=81\times 2=\mathbf{162}\)
๐ท๏ธ HEC USAT-COM โข May 2024 (Evening Session)
Quantitative Aptitude Test
Question 44 of 200
The greatest number of five digits beginning with 5 and ending with 7 is:
(A)53397
(B)57897
(C)58987
(D)59997
โ Correct Answer: Option D
(59997)
๐ก Step-by-Step Explanation:
The largest digits (9) are placed in the intermediate positions to maximize the value.
๐ท๏ธ HEC USAT-COM โข Dec 2024 (Phase-2)
Quantitative Aptitude Test
Question 45 of 200
Insert correct mathematical signs in the following problems:
5 _ 1 _ 6 =11
7 _ 1 _ 6 =13
(A)\((+, \times)\)
(B)\((\times, +)\)
(C)\((-, +)\)
(D)\((\times, \times)\)
โ Correct Answer: Option B
(\((\times, +)\))
๐ก Step-by-Step Explanation:
Equation 1:
Following the standard order of operations (BODMAS/PEMDAS), multiplication is done first:
\(5\times 1+6=5+6=\mathbf{11}\)
Equation 2:
Following the same rule:
\(7\times 1+6=7+6=\mathbf{13}\)
๐ท๏ธ HEC USAT-COM โข Nov 2024 (Phase-2)
Quantitative Aptitude Test
Question 46 of 200
Complete the series: 0, 3, 12, 27, __
(A)36
(B)42
(C)48
(D)54
โ Correct Answer: Option C
(48)
๐ก Step-by-Step Explanation:
Formula is 3 ร nยฒ: 3ร0ยฒ=0, 3ร1ยฒ=3, 3ร2ยฒ=12, 3ร3ยฒ=27, 3ร4ยฒ = 48.
๐ท๏ธ HEC USAT-COM โข Feb 2024 (Batch-1)
Quantitative Aptitude Test
Question 47 of 200
Ali bought a electric fan priced at Rs. 2,000. He was given two successive discounts of 10 and 5 percent. If he had to pay 10 percent sales tax, the net amount he paid was.
(A)Rs. 2,633.40
(B)Rs. 2,592
(C)Rs. 2,660
(D)Rs. 1,881
โ Correct Answer: Option D
(Rs. 1,881)
๐ก Step-by-Step Explanation:
Apply the first discount (10%):
Discount amount = \(2,000 \times 0.10 = \text{Rs. 200}\)
Price after 1st discount = \(2,000 - 200 = \text{Rs. 1,800}\)
Apply the second discount (5%) to the reduced price:
Discount amount = \(1,800 \times 0.05 = \text{Rs. 90}\)
Price after 2nd discount = \(1,800 - 90 = \text{Rs. 1,710}\)
Add the 10% sales tax to the final discounted price:
Sales tax amount = \(1,710 \times 0.10 = \text{Rs. 171}\)
Net amount paid = \(1,710 + 171 = \mathbf{\text{Rs. 1,881}}\)
๐ท๏ธ HEC USAT-COM โข Sept 2024 (Batch-1)
Quantitative Aptitude Test
Question 48 of 200
Sequence: 2, 5, 28, 17, 126, ...
(A)217
(B)35
(C)37
(D)43
โ Correct Answer: Option C
(37)
๐ก Step-by-Step Explanation:
This sequence alternates between two distinct arithmetic patterns based on odd and even positions:
Odd Positions (1st, 3rd, 5th terms):
These follow the formula \(n^3 + 1\) for consecutive integers \(n = 1, 3, 5\):
1st term: \(1^3 + 1 = \mathbf{2}\)
3rd term: \(3^3 + 1 = \mathbf{28}\)
5th term: \(5^3 + 1 = \mathbf{126}\)
Even Positions (2nd, 4th, 6th terms):
These follow the formula \(n^2 + 1\) for consecutive integers \(n = 2, 4, 6\):
2nd term: \(2^2 + 1 = \mathbf{5}\)
4th term: \(4^2 + 1 = \mathbf{17}\)
6th term (Target): \(6^2 + 1 = \mathbf{37}\)
Solving for the Next Number
Since the next slot is the 6th term (an even position), we evaluate the second pattern rule:
\(6^{2}+1=36+1=\mathbf{37}\)
๐ท๏ธ HEC USAT-COM โข Jan 2024 (Batch-2)
Quantitative Aptitude Test
Question 49 of 200
Two wires of radii 01 cm and 0.2 cm are of lengths 20 cm and 10 cm respectively. Their volumes are in the ratio.
(A)1:4
(B)1:2
(C)1:1
(D)2:1
โ Correct Answer: Option B
(1:2)
๐ก Step-by-Step Explanation:
A wire is geometrically a cylinder. The volume (\(V\)) of a cylinder is calculated using the formula:
\(V=\pi r^{2}h\)
(where \(r\) is the radius and \(h\) is the length/height).
Calculate the volume of the first wire (\(V_{1}\)):
Radius (\(r_{1}\)) = \(0.1\text{ cm}\)
Length (\(h_{1}\)) = \(20\text{ cm}\)
\(V_{1}=\pi \times (0.1)^{2}\times 20=\pi \times 0.01\times 20=\mathbf{0.2\pi }\)
Calculate the volume of the second wire (\(V_{2}\)):
Radius (\(r_{2}\)) = \(0.2\text{ cm}\)Length (\(h_{2}\)) = \(10\text{ cm}\)
\(V_{2}=\pi \times (0.2)^{2}\times 10=\pi \times 0.04\times 10=\mathbf{0.4\pi }\)
Find the ratio of their volumes (\(V_1 : V_2\)):\(\text{Ratio}=\frac{V_{1}}{V_{2}}=\frac{0.2\pi }{0.4\pi }=\frac{0.2}{0.4}=\frac{1}{2}\)
Thus, the volumes are in the ratio 1:2.
๐ท๏ธ HEC USAT-COM โข Dec 2024 (Paper-I)
English Language Comprehension
Question 50 of 200
He is (very forgetful) and is always losing his glasses.
(A)Absent-minded
(B)All thumbs
(C)All ears
(D)As a rule
โ Correct Answer: Option A
(Absent-minded)
๐ก Step-by-Step Explanation:
"Absent-minded" means showing a habitual lack of attention or being forgetful.
๐ท๏ธ HEC USAT-COM โข March 2024 (Official Paper)
English Language Comprehension
Question 51 of 200
(Usually) I get up and go jogging before breakfast every Sunday.
(A)At heart
(B)All in all
(C)All of a sudden
(D)As a rule
โ Correct Answer: Option D
(As a rule)
๐ก Step-by-Step Explanation:
"As a rule" means usually or generally.
๐ท๏ธ HEC USAT-COM โข Nov 2024 (Paper-I)
English Language Comprehension
Question 52 of 200
I wish he would say exactly what he means rather than (talking and not getting to the point).
(A)Biting off more than he can chew
(B)Breaking the news
(C)Bringing the house down
(D)Beating around the bush
โ Correct Answer: Option D
(Beating around the bush)
๐ก Step-by-Step Explanation:
"Beating around the bush" means avoiding the main topic or not getting to the point.
๐ท๏ธ HEC USAT-COM โข July 2024 (Paper-II)
English Language Comprehension
Question 53 of 200
He always (makes a great effort) to do a good job.
(A)Brings up the rear
(B)Barks up the wrong tree
(C)Burns his bridges behind him
(D)Bends over backwards
โ Correct Answer: Option D
(Bends over backwards)
๐ก Step-by-Step Explanation:
"Bends over backwards" means to make every effort to achieve something or to be helpful.
๐ท๏ธ HEC USAT-COM โข May 2024 (Batch-1)
English Language Comprehension
Question 54 of 200
The clothes in that store are a little (old fashioned).
(A)Behind the times
(B)Brand new
(C)Broke
(D)Better off
โ Correct Answer: Option A
(Behind the times)
๐ก Step-by-Step Explanation:
"Behind the times" means old-fashioned or out of date.
๐ท๏ธ HEC USAT-COM โข Oct 2024 (Phase-1)
English Language Comprehension
Question 55 of 200
Let's (stop work) for today and come back tomorrow.
(A)Chip in
(B)clear the air
(C)Call it quits
(D)Come across
โ Correct Answer: Option C
(Call it quits)
๐ก Step-by-Step Explanation:
"Call it quits" means to stop doing something or to finish for the day.
๐ท๏ธ HEC USAT-COM โข Nov 2024 (Official Paper)
English Language Comprehension
Question 56 of 200
She has really (advanced) with her typing skills.
(A)Come a long way
(B)Cut down on
(C)Come to the point
(D)Carried through
โ Correct Answer: Option A
(Come a long way)
๐ก Step-by-Step Explanation:
"Come a long way" means to have made significant progress or advanced greatly.
Q22: What is the key regulatory compliance requirement under IAS 16 Property, Plant and Equipment for component depreciation is mandato?
(A)Component depreciation is mandatory for significant parts with differing useful lives.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Component depreciation is mandatory for significant parts with differing useful lives.)
๐ก Step-by-Step Explanation:
Under IAS 16 Property, Plant and Equipment: Component depreciation is mandatory for significant parts with differing useful lives.
Q24: In public and corporate accounting under IAS 16 Property, Plant and Equipment, what standard applies to gains or losses on asset disp?
(A)Gains or losses on asset disposal are recognized directly in profit or loss.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Gains or losses on asset disposal are recognized directly in profit or loss.)
๐ก Step-by-Step Explanation:
Under IAS 16 Property, Plant and Equipment: Gains or losses on asset disposal are recognized directly in profit or loss.
Q69: How does IAS 7 Statement of Cash Flows mandate the recognition and balance sheet measurement of financing activities alter t?
(A)Financing activities alter the size and composition of equity capital and borrowings.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Financing activities alter the size and composition of equity capital and borrowings.)
๐ก Step-by-Step Explanation:
Under IAS 7 Statement of Cash Flows: Financing activities alter the size and composition of equity capital and borrowings.
Q73: Under IFRS 9 Financial Instruments, what is the fundamental principle regarding covers classification, measure?
(A)Covers classification, measurement, impairment, and hedge accounting of financial assets and liabilities.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Covers classification, measurement, impairment, and hedge accounting of financial assets and liabilities.)
๐ก Step-by-Step Explanation:
Under IFRS 9 Financial Instruments: Covers classification, measurement, impairment, and hedge accounting of financial assets and liabilities.
๐ท๏ธ HEC USAT-COM โข March 2023 (Phase-1)
Quantitative Aptitude Test
Question 64 of 200
Write the middle figure between 83 and 98.
(A)90.5
(B)90
(C)91
(D)91.5
โ Correct Answer: Option A
(90.5)
๐ก Step-by-Step Explanation:
Arithmetic mean:
(83+98)/2=181/2=90.5.
(Note: 91 is a common whole-int answer).
๐ท๏ธ HEC USAT-COM โข Feb 2023 (Phase-2)
Quantitative Aptitude Test
Question 65 of 200
Series: 4, 7, 9, 11, 14, 15, 19, โโ?
(A)20
(B)17
(C)18
(D)19
โ Correct Answer: Option D
(19)
๐ก Step-by-Step Explanation:
This sequence is made by interleaving two different arithmetic progressions (alternating terms):
Odd positions (1st, 3rd, 5th, 7th numbers) increase by +5:
\(4\xrightarrow{+5}9\xrightarrow{+5}14\xrightarrow{+5}19\)
Even positions (2nd, 4th, 6th, 8th numbers) increase by +4:
\(7\xrightarrow{+4}11\xrightarrow{+4}15\xrightarrow{+4}\mathbf{19}\)
Since the next number fills the 8th position (an even slot), we follow the second pattern:
\(15 + 4 = 19\).
๐ท๏ธ HEC USAT-COM โข Jan 2023 (Paper-I)
Quantitative Aptitude Test
๐ท๏ธ HEC USAT-COM โข Jan 2023 (Paper-I)
Quantitative Aptitude Test
Question 67 of 200
A cyclist covers half as much distance again as a tanga, driver and the tanga driver half as much again as a man on foot. If a man can walk a distance of 3 miles in an hour, how long will it take the cyclist to cover a distance of 27 miles?
(A)3 hrs
(B)1.5 hrs
(C)4 hrs
(D)2 hrs
โ Correct Answer: Option C
(4 hrs)
๐ก Step-by-Step Explanation:
The phrase "half as much distance again" means 1.5 times the speed or distance of the baseline person.
Find the speed of the man on foot:
Given, the man walks 3 miles per hour.
Find the speed of the tanga driver:
He goes 1.5 times faster than the man.
\(\text{Speed} = 3 \times 1.5 = \mathbf{4.5\text{ miles/hour}}\)
Find the speed of the cyclist:
He goes 1.5 times faster than the tanga driver.
\(\text{Speed} = 4.5 \times 1.5 = \mathbf{6.75\text{ miles/hour}}\)
Calculate the time taken by the cyclist to cover 27 miles:
\(\text{Time} = \frac{\text{Distance}}{\text{Speed}}\)
\(\text{Time} = \frac{27}{6.75} = \mathbf{4\text{ hours}}\)
A student secures an average of 78 percent in four subjects. How many marks must he get in his fifth subject if he is to get average 80 percent in all the five subjects?
(A)84
(B)89
(C)88
(D)86
โ Correct Answer: Option C
(88)
๐ก Step-by-Step Explanation:
To find the score needed in the fifth subject, we can look at the total percentage points required:
Calculate the total points required for 5 subjects:
To maintain an overall average of 80% across 5 subjects:
\(5\times 80=400\text{ points}\)
Calculate the total points earned in the first 4 subjects:
With an average of 78% across 4 subjects:
\(4\times 78=312\text{ points}\)
Find the required score for the 5th subject:
Subtract the points already earned from the total points needed:
\(400-312=\mathbf{88\%}\)
๐ท๏ธ HEC USAT-COM โข Oct 2023 (Morning Session)
Quantitative Aptitude Test
๐ก Step-by-Step Explanation:
The sequence alternates between two operations:
multiplying the previous number by 2 and adding 1, then multiplying by 2 and subtracting 1:
\(8 \times 2 + 1 = \mathbf{17}\)
\(17 \times 2 - 1 = \mathbf{33}\)
\(33 \times 2 + 1 = \mathbf{67}\)
\(67 \times 2 - 1 = \mathbf{133}\)
Find the 6th number: Following the alternating pattern, multiply the 5th number (\(133\)) by 2 and add 1:
\(133\times 2+1=266+1=\mathbf{267}\)
Find the 7th number: Next, multiply the newly found 6th number (\(267\)) by 2 and subtract 1:
\(267\times 2-1=534-1=\mathbf{533}\)
๐ท๏ธ HEC USAT-COM โข March 2023 (Phase-2)
Quantitative Aptitude Test
๐ก Step-by-Step Explanation:
The sequence follows an alternating arithmetic pattern, adding 1, then adding 5:
\(11 + 1 = 12\)
\(12 + 5 = 17\)
\(17 + 1 = 18\)
\(18 + 5 = 23\)
\(23 + 1 = 24\)
Solving for the Missing Numbers
Following the established pattern, the next two operations are to add 5, then add 1:
\(24 + 5 = \mathbf{29}\)
\(29 + 1 = \mathbf{30}\)
๐ท๏ธ HEC USAT-COM โข Dec 2023 (Phase-1)
Quantitative Aptitude Test
Question 71 of 200
Find the odd man out: 102, 34, 51, 59, 119
(A)34
(B)51
(C)59
(D)119
โ Correct Answer: Option C
(59)
๐ก Step-by-Step Explanation:
All numbers except 59 are multiples of 17 (17ร6=102, 17ร2=34, 17ร3=51, 17ร7=119). 59 is prime.
๐ท๏ธ HEC USAT-COM โข July 2023 (Morning Session)
Quantitative Aptitude Test
Question 72 of 200
Aslam purchased a Chair for Rs. 2,000 and sold it to Arshad at a loss of 10 percent Arshad sold it to Akbar at a loss of 10 percent while Akbar sold it to Qumar at a gain of 10 percent. The amount Qumar paid for it would be Rs......
(A)1980
(B)1890
(C)1782
(D)1872
โ Correct Answer: Option C
(1782)
๐ก Step-by-Step Explanation:
We can track the value of the chair through each successive transaction:
Aslam sells to Arshad at a 10% loss:
Price paid by Arshad = \(2000 \times (1 - 0.10) = 2000 \times 0.90 = \mathbf{\text{Rs. 1,800}}\)
Arshad sells to Akbar at a 10% loss:
Price paid by Akbar = \(1800 \times (1 - 0.10) = 1800 \times 0.90 = \mathbf{\text{Rs. 1,620}}\)
Akbar sells to Qumar at a 10% gain:
Price paid by Qumar = \(1620 \times (1 + 0.10) = 1620 \times 1.10 = \mathbf{\text{Rs. 1,782}}\)
๐ท๏ธ HEC USAT-COM โข Jan 2023 (Phase-2)
Quantitative Aptitude Test
๐ท๏ธ HEC USAT-COM โข Nov 2023 (Evening Session)
Quantitative Aptitude Test
Question 74 of 200
Geometric mean of $a^{2n}รb^{2n}$?
(A)$\frac{(a^{2n}b^{2n})}{2}$
(B)$a^nb^n$
(C)$\frac{(a^{2n}+b^{2n})}{2}$
(D)$(ab)^{2n}$
โ Correct Answer: Option B
($a^nb^n$)
๐ก Step-by-Step Explanation:
The Geometric Mean (GM) of two quantities \(x\) and \(y\) is found by taking the square root of their product:
\(\text{GM}=\sqrt{x\times y}\)
Substitute the given expressions:
Here, \(x = a^{2n}\) and \(y = b^{2n}\).
\(\text{GM}=\sqrt{a^{2n}\times b^{2n}}\)
Combine the bases under the exponent:
\(\text{GM}=\sqrt{(ab)^{2n}}\)
Simplify the square root:
Taking the square root of an exponential expression is the same as dividing its exponent by 2:
\(\text{GM}=\left((ab)^{2n}\right)^{\frac{1}{2}}=(ab)^{n}=\mathbf{a}^{\mathbf{n}}\mathbf{b}^{\mathbf{n}}\)
๐ท๏ธ HEC USAT-COM โข May 2023 (Phase-1)
English Language Comprehension
Question 75 of 200
He is (not very good) when he tries to repair something in his house.
(A)All thumbs
(B)About time
(C)All ears
(D)An arm and a leg
โ Correct Answer: Option A
(All thumbs)
๐ก Step-by-Step Explanation:
"All thumbs" means clumsy or awkward, especially with one's hands.
๐ท๏ธ HEC USAT-COM โข Nov 2023 (Batch-1)
English Language Comprehension
Question 76 of 200
(Without warning) it began to rain.
(A)At his beck and call
(B)All of a sudden
(C)At heart
(D)At fault
โ Correct Answer: Option B
(All of a sudden)
๐ก Step-by-Step Explanation:
"All of a sudden" means suddenly or without warning.
๐ท๏ธ HEC USAT-COM โข Oct 2023 (Batch-2)
English Language Comprehension
Question 77 of 200
He is always spending his money drinking so he is always (without money).
(A)Backed out
(B)Banked on
(C)Broke
(D)Behind the times
โ Correct Answer: Option C
(Broke)
๐ก Step-by-Step Explanation:
"Broke" means having no money; bankrupt.
๐ท๏ธ HEC USAT-COM โข May 2023 (Batch-2)
English Language Comprehension
Question 78 of 200
She is (in a better position) since she sold her car.
(A)Blown over
(B)Beating around the bush
(C)Backing out
(D)Better off
โ Correct Answer: Option D
(Better off)
๐ก Step-by-Step Explanation:
"Better off" means in a more fortunate or advantageous position.
๐ท๏ธ HEC USAT-COM โข July 2023 (Batch-2)
English Language Comprehension
Question 79 of 200
I was (unable to pay) when I went to the store so I went home to get some more money.
(A)Cut out
(B)Crossed my mind
(C)Caught short
(D)On credit
โ Correct Answer: Option C
(Caught short)
๐ก Step-by-Step Explanation:
"Caught short" means to not have enough of something, especially money, when needed.
๐ท๏ธ HEC USAT-COM โข Aug 2023 (Batch-1)
English Language Comprehension
Question 80 of 200
She (thought of) a good idea for the sales convention.
(A)Caught up with
(B)Cut down to size
(C)Came up with
(D)Climbed up the wall
โ Correct Answer: Option C
(Came up with)
๐ก Step-by-Step Explanation:
"Came up with" means to produce or find something, like an idea or a plan.
Q3: In financial statement auditing under IAS 1 Presentation of Financial Statements, which statement correctly specifies going concern and accrual basi?
(A)Going concern and accrual basis are fundamental underlying assumptions.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Going concern and accrual basis are fundamental underlying assumptions.)
๐ก Step-by-Step Explanation:
Under IAS 1 Presentation of Financial Statements: Going concern and accrual basis are fundamental underlying assumptions.
Q5: How does IAS 1 Presentation of Financial Statements mandate the recognition and balance sheet measurement of offsetting assets and liabil?
(A)Offsetting assets and liabilities is generally prohibited unless explicitly permitted.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Offsetting assets and liabilities is generally prohibited unless explicitly permitted.)
๐ก Step-by-Step Explanation:
Under IAS 1 Presentation of Financial Statements: Offsetting assets and liabilities is generally prohibited unless explicitly permitted.
Q65: Under IAS 7 Statement of Cash Flows, what is the fundamental principle regarding requires provision of informat?
(A)Requires provision of information about historical changes in cash and cash equivalents.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Requires provision of information about historical changes in cash and cash equivalents.)
๐ก Step-by-Step Explanation:
Under IAS 7 Statement of Cash Flows: Requires provision of information about historical changes in cash and cash equivalents.
๐ท๏ธ HEC USAT-COM โข May 2022 (Batch-1)
Quantitative Aptitude Test
Question 88 of 200
What fraction is 50 paise of Rs. 100?
(A)1/200
(B)1/100
(C)200
(D)1/50
โ Correct Answer: Option A
(1/200)
๐ก Step-by-Step Explanation:
First, convert Rs. 100 to paise.
One rupee equals 100 paise.
So, Rs. 100 equals 10,000 paise (\(100 \times 100\)).
Write it as a fraction: \(\frac{50}{10000}\).
Simplify the fraction: \(\frac{1}{200}\).
๐ท๏ธ HEC USAT-COM โข July 2022 (Morning Session)
Quantitative Aptitude Test
Question 89 of 200
ะขo a certain number 8 is added. The sum is multiplied by 3, then the product is divided by 2 and 7 is subtracted from the quotient. The remainder left is 50. The number is:
(A)30
(B)40
(C)50
(D)60
โ Correct Answer: Option A
(30)
๐ก Step-by-Step Explanation:
We can solve this problem by working backward from the final remainder of 50:
Undo the subtraction:
Before subtracting 7, the number was:
\(50+7=57\)
Undo the division:
Before dividing by 2, the product was:
\(57\times 2=114\)
Undo the multiplication:
Before multiplying by 3, the sum was:
\(114\div 3=38\)
Undo the addition:
Before adding 8, the original number was:
\(38-8=\mathbf{30}\)
๐ท๏ธ HEC USAT-COM โข Feb 2022 (Morning Session)
Quantitative Aptitude Test
Question 90 of 200
The average price of 3 books is Rs. 18. Which of the following could be with price of one of the books?
(A)57
(B)56
(C)55
(D)52
โ Correct Answer: Option D
(52)
๐ก Step-by-Step Explanation:
Calculate the Total Price of the Books:The average price of the 3 books is Rs. 18.
\(\text{Total Price}=\text{Average Price}\times \text{Number of Books}\)
\(\text{Total Price}=18\times 3=\text{Rs. 54}\)
Evaluate the Constraints:
The combined cost of all 3 books together must equal exactly Rs. 54. Assuming the price of each individual book must be a positive number (greater than Rs. 0), no single book can cost as much as or more than the total amount of Rs. 54.
Check the Given Options:
A (57): Impossible, since it is greater than the total budget of Rs. 54.
B (56): Impossible, since it is greater than Rs. 54.
C (55): Impossible, since it is greater than Rs. 54.
D (52): Possible. If one book costs Rs. 52, the remaining two books could have a combined cost of Rs. 2 (e.g., Rs. 1 each).
๐ท๏ธ HEC USAT-COM โข Feb 2022 (Phase-1)
Quantitative Aptitude Test
๐ก Step-by-Step Explanation:
This sequence is determined by looking at the differences between consecutive terms, which follow two alternating geometric progressions that both multiply by 3 at each step:
First Difference Series (Odd transitions):
\(9 - 7 = \mathbf{2}\)
\(24 - 18 = \mathbf{6}\) \((2 \times 3)\)
\(\text{Next difference} = 6 \times 3 = \mathbf{18}\)
\(\text{Following difference} = 18 \times 3 = \mathbf{54}\)
Second Difference Series (Even transitions):
\(18 - 9 = \mathbf{9}\)\(51 - 24 = \mathbf{27}\) \((9 \times 3)\)
\(\text{Next difference} = 27 \times 3 = \mathbf{81}\)
Find the 6th number:
Add the next difference (\(18\)) to the 5th number (\(51\)):
\(51+18=\mathbf{69}\)
Find the 7th number:
Add the next difference (\(81\)) to the newly found 6th number (\(69\)):
\(69+81=\mathbf{150}\)
Verification of the next term:
Add the next difference (\(54\)) to the 7th number (\(150\)):
\(150+54=\mathbf{204}\)
๐ท๏ธ HEC USAT-COM โข Jan 2022 (Official Paper)
Quantitative Aptitude Test
Question 92 of 200
Insert the missing number
7 15 32 __ 138 281
(A)65
(B)67
(C)64
(D)69
โ Correct Answer: Option B
(67)
๐ก Step-by-Step Explanation:
Each number in the sequence is found by multiplying the previous number by 2, and then adding an increasing number (+1, +2, +3, +4...):
\(7 \times 2 + 1 = \mathbf{15}\)
\(15 \times 2 + 2 = \mathbf{32}\)
\(32 \times 2 + 3 = \mathbf{67}\)
\(67 \times 2 + 4 = \mathbf{138}\)
\(138 \times 2 + 5 = \mathbf{281}\)
๐ท๏ธ HEC USAT-COM โข July 2022 (Batch-1)
Quantitative Aptitude Test
Question 93 of 200
Which mathematical signs must replace the blanks from left to right to make both mathematical equations true?
Equation 1: \((18 \ \underline{\text{ A }} \ 9) \ \underline{\text{ B }} \ (211 \ \underline{\text{ C }} \ 107) = 208\)
Equation 2: \((310 \ \underline{\text{ D }} \ 15) \ \underline{\text{ E }} \ 3 = 885\)
๐ท๏ธ HEC USAT-COM โข Aug 2022 (Batch-2)
Quantitative Aptitude Test
Question 95 of 200
Find the next term in the series: 2 3/4, 3, 3 1/2, 4 1/3, โฆ
(A)5 1/3
(B)5 2/3
(C)6
(D)6 1/4
โ Correct Answer: Option B
(5 2/3)
๐ก Step-by-Step Explanation:
Incremental fractional expansion yields 5 2/3 (17/3) as the next term.
๐ท๏ธ HEC USAT-COM โข Sept 2022 (Phase-1)
Quantitative Aptitude Test
Question 96 of 200
Value of $64ร128ร512ร2^{-3}$ is?
(A)$2^{20}$
(B)$2^{21}$
(C)$2^{19}$
(D)$2^{17}$
โ Correct Answer: Option C
($2^{19}$)
๐ก Step-by-Step Explanation:
To solve this, express each number as a power of base 2:
\(64 = 2^6\)
\(128 = 2^7\)
\(512 = 2^9\)
Now, substitute these back into the expression:
\(2^{6}\times 2^{7}\times 2^{9}\times 2^{-3}\)
When multiplying terms with identical bases, you add the exponents together:
\(2^{6+7+9+(-3)}\)
\(2^{22-3}=\mathbf{2}^{\mathbf{19}}\)
๐ท๏ธ HEC USAT-COM โข Sept 2022 (Paper-I)
Quantitative Aptitude Test
Question 97 of 200
The length of a rectangle is increased by 2 cm and its width is decreased by 2 cm. The length of the diagonal of the rectangle (length > width).
(A)decrease
(B)Unchanged
(C)increase
(D)depends
โ Correct Answer: Option C
(increase)
๐ก Step-by-Step Explanation:
Initial Diagonal:
Let the initial length of the rectangle be \(L\) and the initial width be \(W\). According to the Pythagorean theorem, the initial diagonal \(d_{1}\) is:
\(d_{1}^{2}=L^{2}+W^{2}\)
New Diagonal:
The new length becomes \((L + 2)\) and the new width becomes \((W - 2)\). The new diagonal \(d_{2}\) is:
\(d_{2}^{2}=(L+2)^{2}+(W-2)^{2}\)
Expand the New Diagonal Equation:
\(d_{2}^{2}=(L^{2}+4L+4)+(W^{2}-4W+4)\)
\(d_{2}^{2}=(L^{2}+W^{2})+4L-4W+8\)
Substitute \(d_{1}^{2}\) into the Expression:
\(d_{2}^{2}=d_{1}^{2}+4(L-W)+8\)
Analysis of the Condition (\(L > W\))
The problem specifies that the initial length is greater than the width (\(L > W\)).
This means that \((L - W)\) is a positive number.
Because \(4(L - W) + 8\) is positive, it means that \(d_2^2 > d_1^2\).
Therefore, the new diagonal is actually greater than the original diagonal.
๐ท๏ธ HEC USAT-COM โข Oct 2022 (Paper-II)
English Language Comprehension
Question 98 of 200
He was (all ready) to leave the house when his friend came over.
(A)As a rule
(B)About
(C)At heart
(D)Absent-minded
โ Correct Answer: Option B
(About)
๐ก Step-by-Step Explanation:
"About to" (contextually "About") means just on the point of doing something.
๐ท๏ธ HEC USAT-COM โข Feb 2022 (Paper-I)
English Language Comprehension
Question 99 of 200
The teacher said the little boy was (her favorite).
(A)The apple of her eye
(B)An arm and a leg
(C)As well as
(D)At odds
โ Correct Answer: Option A
(The apple of her eye)
๐ก Step-by-Step Explanation:
"The apple of one's eye" refers to a person or thing that is greatly loved or treasured.
๐ท๏ธ HEC USAT-COM โข Dec 2022 (Phase-2)
English Language Comprehension
Question 100 of 200
I don't think that he is (to blame) for breaking the computer.
(A)At last
(B)At fault
(C)All thumbs
(D)Absent-minded
โ Correct Answer: Option B
(At fault)
๐ก Step-by-Step Explanation:
"At fault" means responsible for an undesirable situation; to blame.
๐ท๏ธ HEC USAT-COM โข July 2022 (Batch-1)
English Language Comprehension
Question 101 of 200
She (separated from) her boyfriend after a big fight last week.
(A)Bailed out
(B)Beat around the bush
(C)Broke down
(D)Broke up with
โ Correct Answer: Option D
(Broke up with)
๐ก Step-by-Step Explanation:
"Broke up with" means to end a romantic relationship.
๐ท๏ธ HEC USAT-COM โข Jan 2022 (Phase-2)
English Language Comprehension
Question 102 of 200
I would like to buy a new car so I have begun to (economize) on my daily expenses.
(A)Come clean
(B)Count on
(C)Cut out
(D)Cut corners
โ Correct Answer: Option D
(Cut corners)
๐ก Step-by-Step Explanation:
"Cut corners" means to do something in the easiest or cheapest way, often at the expense of quality.
๐ท๏ธ HEC USAT-COM โข Feb 2022 (Official Paper)
English Language Comprehension
Question 103 of 200
The government minister was finally forced to (tell the truth) about the illegal funds.
(A)Call the shots
(B)Chew the fat
(C)Clear the decks
(D)Come clean
โ Correct Answer: Option D
(Come clean)
๐ก Step-by-Step Explanation:
"Come clean" means to fully confess or tell the truth about something.
Q6: What is the key regulatory compliance requirement under IAS 1 Presentation of Financial Statements for materiality governs line-item agg?
(A)Materiality governs line-item aggregation on the face of financial statements.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Materiality governs line-item aggregation on the face of financial statements.)
๐ก Step-by-Step Explanation:
Under IAS 1 Presentation of Financial Statements: Materiality governs line-item aggregation on the face of financial statements.
Q27: In financial statement auditing under IAS 38 Intangible Assets, which statement correctly specifies development phase costs are ca?
(A)Development phase costs are capitalized only when technical and commercial feasibility are proven.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Development phase costs are capitalized only when technical and commercial feasibility are proven.)
๐ก Step-by-Step Explanation:
Under IAS 38 Intangible Assets: Development phase costs are capitalized only when technical and commercial feasibility are proven.
Q39: Under IFRS 15 Revenue from Contracts with Customers, which financial rule applies directly to incremental costs of obtaining ?
(A)Incremental costs of obtaining a contract (e.g. sales commissions) are capitalized if recoverable.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Incremental costs of obtaining a contract (e.g. sales commissions) are capitalized if recoverable.)
๐ก Step-by-Step Explanation:
Under IFRS 15 Revenue from Contracts with Customers: Incremental costs of obtaining a contract (e.g. sales commissions) are capitalized if recoverable.
Q61: How does IAS 37 Provisions & Contingent Liabilities mandate the recognition and balance sheet measurement of contingent assets are disclo?
(A)Contingent assets are disclosed when inflow is probable, and recognized on balance sheet only when virtually certain.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Contingent assets are disclosed when inflow is probable, and recognized on balance sheet only when virtually certain.)
๐ก Step-by-Step Explanation:
Under IAS 37 Provisions & Contingent Liabilities: Contingent assets are disclosed when inflow is probable, and recognized on balance sheet only when virtually certain.
Q62: What is the key regulatory compliance requirement under IAS 37 Provisions & Contingent Liabilities for restructuring provisions require ?
(A)Restructuring provisions require a formal detailed plan and valid expectation created in affected parties.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Restructuring provisions require a formal detailed plan and valid expectation created in affected parties.)
๐ก Step-by-Step Explanation:
Under IAS 37 Provisions & Contingent Liabilities: Restructuring provisions require a formal detailed plan and valid expectation created in affected parties.
Q70: What is the key regulatory compliance requirement under IAS 7 Statement of Cash Flows for cash equivalents are short-term, ?
(A)Cash equivalents are short-term, highly liquid investments readily convertible to known cash amounts (<=3 months).
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Cash equivalents are short-term, highly liquid investments readily convertible to known cash amounts (<=3 months).)
๐ก Step-by-Step Explanation:
Under IAS 7 Statement of Cash Flows: Cash equivalents are short-term, highly liquid investments readily convertible to known cash amounts (<=3 months).
Q71: Under IAS 7 Statement of Cash Flows, which financial rule applies directly to non-cash investing and financin?
(A)Non-cash investing and financing transactions (e.g. share-for-asset acquisitions) are disclosed in notes.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Non-cash investing and financing transactions (e.g. share-for-asset acquisitions) are disclosed in notes.)
๐ก Step-by-Step Explanation:
Under IAS 7 Statement of Cash Flows: Non-cash investing and financing transactions (e.g. share-for-asset acquisitions) are disclosed in notes.
Q78: What is the key regulatory compliance requirement under IFRS 9 Financial Instruments for financial liabilities are measure?
(A)Financial liabilities are measured at amortized cost, except derivatives and trading liabilities at FVTPL.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Financial liabilities are measured at amortized cost, except derivatives and trading liabilities at FVTPL.)
๐ก Step-by-Step Explanation:
Under IFRS 9 Financial Instruments: Financial liabilities are measured at amortized cost, except derivatives and trading liabilities at FVTPL.
๐ท๏ธ HEC USAT-COM โข May 2021 (Batch-1)
Quantitative Aptitude Test
Question 120 of 200
There are a number of birds sitting on a branch of a tree. A hunter fired with his gun, only two birds fell down. How many were left on the tree?
(A)10
(B)18
(C)21
(D)None
โ Correct Answer: Option D
(None)
๐ก Step-by-Step Explanation:
A standard riddle/logic item; the sound of the gunshot causes all surviving birds to fly away.
๐ท๏ธ HEC USAT-COM โข Nov 2021 (Paper-I)
Quantitative Aptitude Test
Question 121 of 200
Ajmal was sitting in a row with many other boys. On his right side 15 persons were sitting and on his left 14 persons were sitting. How many boys were sitting there?
(A)29
(B)21
(C)28
(D)30
โ Correct Answer: Option D
(30)
๐ก Step-by-Step Explanation:
To find the total number of boys in the row, we simply add the boys on both sides of Ajmal, plus Ajmal himself:
Boys to his left: 14
Boys to his right: 15
Ajmal himself: 1
\(\text{Total Boys}=14+15+1=\mathbf{30}\)
๐ท๏ธ HEC USAT-COM โข Dec 2021 (Morning Session)
Quantitative Aptitude Test
๐ก Step-by-Step Explanation:
The puzzle relies on a constant horizontal sum matrix. Adding the numbers across each row always equals exactly 15:
Row 1: \(8 + 0 + 7 = 15\)
Row 2: \(4 + 8 + 3 = 15\)
Row 3: \(2 + 5 + 8 = 15\)
Row 4: \(9 + 3 + \mathbf{3} = 15\)
๐ท๏ธ HEC USAT-COM โข Oct 2021 (Official Paper)
Quantitative Aptitude Test
Question 123 of 200
Complete the alphanumeric series: A 5, C 7, F 10, J 14, __
(A)N 18
(B)O 19
(C)P 19
(D)O 20
โ Correct Answer: Option B
(O 19)
๐ก Step-by-Step Explanation:
Letters advance +2, +3, +4, +5: A(1), C(3), F(6), J(10), O(15). Numbers advance 5(+2)=7, 7(+3)=10, 10(+4)=14, 14(+5)=19. Next term is O 19.
๐ท๏ธ HEC USAT-COM โข May 2021 (Morning Session)
Quantitative Aptitude Test
Question 124 of 200
Find the next number in the series: 8, 10, 16, 34, __
(A)72
(B)80
(C)88
(D)96
โ Correct Answer: Option C
(88)
๐ก Step-by-Step Explanation:
Differences multiply by 3: 10โ8=2; 16โ10=6 (2ร3); 34โ16=18 (6ร3). Next difference is 18ร3 = 54. 34 + 54 = 88.
๐ท๏ธ HEC USAT-COM โข Feb 2021 (Phase-2)
Quantitative Aptitude Test
Question 125 of 200
Find the odd man out: 64, 49, 625, 576, 121, 52
(A)64
(B)625
(C)121
(D)52
โ Correct Answer: Option D
(52)
๐ก Step-by-Step Explanation:
All others are perfect squares (82,72,252,242,112); 52 is not a square.
๐ท๏ธ HEC USAT-COM โข Aug 2021 (Official Paper)
Quantitative Aptitude Test
Question 126 of 200
Insert the missing number in the node circle: 9, 78, 45, 28, 21, ?
(A)11
(B)13
(C)15
(D)17
โ Correct Answer: Option B
(13)
๐ก Step-by-Step Explanation:
Cyclic segmented difference pattern indicates the missing value is 13.
๐ท๏ธ HEC USAT-COM โข Aug 2021 (Evening Session)
Quantitative Aptitude Test
Question 127 of 200
If the fish were equidistant from the two banks and the birds leave the respective poles simultaneously and reach the fish at the same time, which one of the following statements must be true?
(A)The two birds fly an equal distance before they get to the fish
(B)The speed of bird on the 10-m high pole is less than that of the bird on the 20-m high pole
(C)The two birds have the same speed
(D)The speed of the bird on the 20-m high pole is less than that of the bird on toe 10-m high pole
โ Correct Answer: Option B
(The speed of bird on the 10-m high pole is less than that of the bird on the 20-m high pole)
๐ก Step-by-Step Explanation:
Analyze the Horizontal Distance:
Since the fish is equidistant from both banks, the horizontal distance from the base of each pole to the fish is exactly the same:
\(\text{Horizontal Distance}=\frac{50\text{ m}}{2}=25\text{ m}\)
Calculate the Straight-Line Distance for Each Bird:
The path each bird flies forms a right-angled triangle where the hypotenuse is the flight distance.
For the 20-m pole bird:
\(\text{Distance}_{1}=\sqrt{20^{2}+25^{2}}=\sqrt{400+625}=\sqrt{1025}\approx \mathbf{32.02}\text{ m}\)
For the 10-m pole bird:
\(\text{Distance}_{2}=\sqrt{10^{2}+25^{2}}=\sqrt{100+625}=\sqrt{725}\approx \mathbf{26.93}\text{ m}\)
Compare Speeds:
Since both birds start simultaneously and reach the fish at the exact same time, the bird that has to travel a longer distance must fly at a higher speed.The 20-m pole bird travels 32.02 m.The 10-m pole bird travels 26.93 m.Therefore, the bird on the 10-m pole travels less distance in the same amount of time, meaning its speed must be less than that of the bird on the 20-m high pole.
๐ท๏ธ HEC USAT-COM โข Feb 2021 (Evening Session)
English Language Comprehension
Question 128 of 200
He refused my proposal so I will have to (start over from the beginning).
(A)Go back to the drawing board
(B)Bury the hatchet
(C)By the skin of my teeth
(D)Bring to mind
โ Correct Answer: Option A
(Go back to the drawing board)
๐ก Step-by-Step Explanation:
"Go back to the drawing board" means to start planning again because a previous attempt failed.
๐ท๏ธ HEC USAT-COM โข Sept 2021 (Paper-II)
English Language Comprehension
Question 129 of 200
I had (an accident - almost but not really) this morning when my car almost hit a fence.
(A)A cave in
(B)A change of heart
(C)A close call
(D)Clean slate
โ Correct Answer: Option C
(A close call)
๐ก Step-by-Step Explanation:
"A close call" is a narrow escape from danger or a near-accident.
๐ท๏ธ HEC USAT-COM โข Jan 2021 (Phase-2)
English Language Comprehension
Question 130 of 200
It finally (occurred to me) that I had met him before at a party.
(A)Crossed my mind
(B)Cleared the decks
(C)Came clean
(D)Crosses out
โ Correct Answer: Option A
(Crossed my mind)
๐ก Step-by-Step Explanation:
"Crossed my mind" means to occur to someone briefly or be thought of.
๐ท๏ธ HEC USAT-COM โข Jan 2021 (Official Paper)
English Language Comprehension
Question 131 of 200
He is (responsible for) buying equipment in his company.
(A)Creeping up on
(B)In care of
(C)Caught short
(D)In charge of
โ Correct Answer: Option D
(In charge of)
๐ก Step-by-Step Explanation:
"In charge of" means responsible for something or in control of it.
๐ท๏ธ HEC USAT-COM โข May 2021 (Batch-1)
English Language Comprehension
Question 132 of 200
He is (making the decisions) for the new project.
(A)Coming clean
(B)Calling the shots
(C)Cut out
(D)Calling up
โ Correct Answer: Option B
(Calling the shots)
๐ก Step-by-Step Explanation:
"Calling the shots" means being in a position of control or authority to make decisions.
Q17: Under IAS 16 Property, Plant and Equipment, what is the fundamental principle regarding governs the recognition, measu?
(A)Governs the recognition, measurement, and depreciation of tangible long-term assets.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Governs the recognition, measurement, and depreciation of tangible long-term assets.)
๐ก Step-by-Step Explanation:
Under IAS 16 Property, Plant and Equipment: Governs the recognition, measurement, and depreciation of tangible long-term assets.
Q19: In financial statement auditing under IAS 16 Property, Plant and Equipment, which statement correctly specifies subsequent measurement choices?
(A)Subsequent measurement choices are the Cost Model and the Revaluation Model.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Subsequent measurement choices are the Cost Model and the Revaluation Model.)
๐ก Step-by-Step Explanation:
Under IAS 16 Property, Plant and Equipment: Subsequent measurement choices are the Cost Model and the Revaluation Model.
Q33: Under IFRS 15 Revenue from Contracts with Customers, what is the fundamental principle regarding establishes a comprehensive 5-?
(A)Establishes a comprehensive 5-step model for recognizing revenue from contracts.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Establishes a comprehensive 5-step model for recognizing revenue from contracts.)
๐ก Step-by-Step Explanation:
Under IFRS 15 Revenue from Contracts with Customers: Establishes a comprehensive 5-step model for recognizing revenue from contracts.
Q40: In public and corporate accounting under IFRS 15 Revenue from Contracts with Customers, what standard applies to warranties providing service ?
(A)Warranties providing service beyond assurance are treated as distinct performance obligations.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Warranties providing service beyond assurance are treated as distinct performance obligations.)
๐ก Step-by-Step Explanation:
Under IFRS 15 Revenue from Contracts with Customers: Warranties providing service beyond assurance are treated as distinct performance obligations.
Q75: In financial statement auditing under IFRS 9 Financial Instruments, which statement correctly specifies equity investments are measure?
(A)Equity investments are measured at FVTPL by default, with irrevocable election for FVOCI without P&L recycling.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Equity investments are measured at FVTPL by default, with irrevocable election for FVOCI without P&L recycling.)
๐ก Step-by-Step Explanation:
Under IFRS 9 Financial Instruments: Equity investments are measured at FVTPL by default, with irrevocable election for FVOCI without P&L recycling.
๐ท๏ธ HEC USAT-COM โข Jan 2020 (Evening Session)
Quantitative Aptitude Test
๐ก Step-by-Step Explanation:
This sequence is formed by the cubes of consecutive positive integers (nยณ):
1ยณ = 1
2ยณ = 8
3ยณ = 27
4ยณ = 64
5ยณ = 125
6ยณ = 216
Solving for the Missing Numbers
Following the pattern, the next two numbers are the cubes of 7 and 8:
\(7^3 = 7 \times 7 \times 7 = \mathbf{343}\)
\(8^3 = 8 \times 8 \times 8 = \mathbf{512}\)
๐ท๏ธ HEC USAT-COM โข May 2020 (Phase-2)
Quantitative Aptitude Test
Question 144 of 200
How far must the fish be from the higher pole, if the two birds flying at identical speeds leave their respective perches simultaneously and reach the fish at the same time?
(A)28 m
(B)20 m
(C)22 m
(D)25 m
โ Correct Answer: Option C
(22 m)
๐ก Step-by-Step Explanation:
Let the horizontal distance from the base of the higher (20-m) pole to the fish be \(x\) meters. Since the canal is 50 meters wide, the horizontal distance from the lower (10-m) pole to the fish is \((50 - x)\) meters.
Set up the Pythagorean Theorem:
Because both birds fly at identical speeds and reach the fish at the same time, the straight-line distance (the hypotenuse of each right triangle) they fly must be exactly equal:
\(\text{Distance}_{\text{Higher Bird}}^{2}=\text{Distance}_{\text{Lower Bird}}^{2}\)
\(20^{2}+x^{2}=10^{2}+(50-x)^{2}\)
Expand and Solve for \(x\):
\(400+x^{2}=100+(2500-100x+x^{2})\)
Cancel out \(x^{2}\) from both sides:
\(400=2600-100x\)\(100x=2600-400\)
\(100x=2200\)\(x=\mathbf{22}\text{ m}\)
Thus, the fish must be exactly 22 meters away from the base of the higher pole.
๐ท๏ธ HEC USAT-COM โข Feb 2020 (Phase-2)
Quantitative Aptitude Test
Question 145 of 200
Minimum value of $x^{3}+10x+7$?
(A)7
(B)-18
(C)Zero
(D)None of these
โ Correct Answer: Option D
(None of these)
๐ก Step-by-Step Explanation:
To find the minimum value of the cubic function \(f(x) = x^3 + 10x + 7\), we look at its first derivative to check for critical points (peaks or valleys):
Find the derivative:
\(f^{\prime }(x)=3x^{2}+10\)
Analyze the derivative:
Since any real number squared (\(x^{2}\)) is always zero or positive, \(3x^2 \ge 0\). Adding \(10\) means that:
\(f^{\prime }(x)\ge 10\quad \text{for all real values of }x.\)
Conclusion:
Because the derivative is always positive (\(f'(x) > 0\)), the graph of the function is strictly increasing from left to right. It has no local minimum or local maximum points.As \(x\) goes towards negative infinity (\(-\infty \)), the value of \(x^3 + 10x + 7\) also goes towards negative infinity (\(-\infty \)). Because it decreases without bound, it does not have a minimum real number value, making None of these the correct choice.
๐ท๏ธ HEC USAT-COM โข July 2020 (Paper-II)
Quantitative Aptitude Test
Question 146 of 200
A student loses a mark for every wrong answer and scores 2 marks for every correct answer. If he answers all the 60 questions in an exam and scores 39 marks. How many of them were correct?
(A)31
(B)37
(C)33
(D)27
โ Correct Answer: Option C
(33)
๐ก Step-by-Step Explanation:
Set up the system of equations:
Total questions answered:
\(C+W=60\implies W=60-C\)
Total marks scored:
\(2C-1W=39\)
Substitute \(W\) into the score equation:
\(2C-(60-C)=39\)
\(2C-60+C=39\)
\(3C-60=39\)
Solve for \(C\):
\(3C=39+60\)
\(3C=99\)
\(C=\frac{99}{3}=\mathbf{33}\)
๐ท๏ธ HEC USAT-COM โข July 2020 (Phase-1)
Quantitative Aptitude Test
Question 147 of 200
A man sells a radio and a mixer for Rs. 350 each. On one he gains 10 percent and on the other loses 10 percent. Thus on the whole, he
(A)Gains nearly 0.1 percent.
(B)Neither gains nor loses
(C)Loses nearly 1 percent
(D)Gains nearly 1 percent
โ Correct Answer: Option C
(Loses nearly 1 percent)
๐ก Step-by-Step Explanation:
When two items are sold at the same priceโone at a gain of \(x\%\) and the other at a loss of \(x\%\), the overall transaction always results in a loss. The formula to find this net loss percentage is:
\(\text{Loss }\%=\left(\frac{x}{10}\right)^{2}\)
Given \(x = 10\%\):
\(\text{Loss }\%=\left(\frac{10}{10}\right)^{2}=1^{2}=1\%\)
Step-by-Step ProofCalculate the Cost Price (CP) of the Radio (10% Gain):
\(\text{CP}_{1}=\frac{\text{Selling Price}}{1+\text{Gain }\%}=\frac{350}{1.10}=\text{Rs. }318.18\)
Calculate the Cost Price (CP) of the Mixer (10% Loss):
\(\text{CP}_{2}=\frac{\text{Selling Price}}{1-\text{Loss }\%}=\frac{350}{0.90}=\text{Rs. }388.89\)
Find the Totals:Total Cost Price:
\(\text{Rs. } 318.18 + \text{Rs. } 388.89 = \text{Rs. } 707.07\)
Total Selling Price:
\(\text{Rs. } 350 + \text{Rs. } 350 = \text{Rs. } 700.00\)
Calculate Net Loss Percentage:
\(\text{Net Loss}=\text{Rs. }707.07-\text{Rs. }700.00=\text{Rs. }7.07\)
\(\text{Loss }\%=\left(\frac{7.07}{707.07}\right)\times 100=1\%\)
๐ท๏ธ HEC USAT-COM โข March 2020 (Paper-II)
Quantitative Aptitude Test
Question 148 of 200
Three successive discounts of 10 percent are equivalent to a single discount of ___ percent.
(A)33.2
(B)30
(C)27.1
(D)28.4
โ Correct Answer: Option C
(27.1)
๐ก Step-by-Step Explanation:
Assume the initial price is 100.
First discount (10%):
\(100 - 10 = 90\)
Second discount (10% of 90):
\(90 - 9 = 81\)
Third discount (10% of 81):
\(81 - 8.1 = 72.9\)
Total equivalent discount:
\(100 - 72.9 = 27.1\)
๐ท๏ธ HEC USAT-COM โข Jan 2020 (Batch-1)
English Language Comprehension
Question 149 of 200
That car must have cost him (an incredibly large amount of money).
(A)At heart
(B)At home
(C)The apple of his eye
(D)An arm and a leg
โ Correct Answer: Option D
(An arm and a leg)
๐ก Step-by-Step Explanation:
"An arm and a leg" refers to a very large amount of money.
Q4: Under IAS 1 Presentation of Financial Statements, what criteria govern the accounting application of fair presentation requires faith?
(A)Fair presentation requires faithful representation of transactions under IFRS framework.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Fair presentation requires faithful representation of transactions under IFRS framework.)
๐ก Step-by-Step Explanation:
Under IAS 1 Presentation of Financial Statements: Fair presentation requires faithful representation of transactions under IFRS framework.
Q36: Under IFRS 15 Revenue from Contracts with Customers, what criteria govern the accounting application of step 4: allocate transaction pri?
(A)Step 4: Allocate transaction price based on relative standalone selling prices.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Step 4: Allocate transaction price based on relative standalone selling prices.)
๐ก Step-by-Step Explanation:
Under IFRS 15 Revenue from Contracts with Customers: Step 4: Allocate transaction price based on relative standalone selling prices.
Q37: How does IFRS 15 Revenue from Contracts with Customers mandate the recognition and balance sheet measurement of step 5: recognize revenue wh?
(A)Step 5: Recognize revenue when (or as) performance obligations are satisfied over time or at point in time.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Step 5: Recognize revenue when (or as) performance obligations are satisfied over time or at point in time.)
๐ก Step-by-Step Explanation:
Under IFRS 15 Revenue from Contracts with Customers: Step 5: Recognize revenue when (or as) performance obligations are satisfied over time or at point in time.
Q56: In public and corporate accounting under IAS 36 Impairment of Assets, what standard applies to external indicators of impair?
(A)External indicators of impairment include market value declines, adverse technological changes, and rising interest rates.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(External indicators of impairment include market value declines, adverse technological changes, and rising interest rates.)
๐ก Step-by-Step Explanation:
Under IAS 36 Impairment of Assets: External indicators of impairment include market value declines, adverse technological changes, and rising interest rates.
Q68: Under IAS 7 Statement of Cash Flows, what criteria govern the accounting application of investing activities represent e?
(A)Investing activities represent expenditures for resources intended to generate future income and cash flows.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Investing activities represent expenditures for resources intended to generate future income and cash flows.)
๐ก Step-by-Step Explanation:
Under IAS 7 Statement of Cash Flows: Investing activities represent expenditures for resources intended to generate future income and cash flows.
Q76: Under IFRS 9 Financial Instruments, what criteria govern the accounting application of impairment is based on the forwa?
(A)Impairment is based on the forward-looking Expected Credit Loss (ECL) 3-stage model.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Impairment is based on the forward-looking Expected Credit Loss (ECL) 3-stage model.)
๐ก Step-by-Step Explanation:
Under IFRS 9 Financial Instruments: Impairment is based on the forward-looking Expected Credit Loss (ECL) 3-stage model.
๐ท๏ธ HEC USAT-COM โข Feb 2019 (Morning Session)
Quantitative Aptitude Test
Question 157 of 200
Series: 16, 23, 20, 27, 24, 31, โโ?
(A)24
(B)27
(C)26
(D)28
โ Correct Answer: Option D
(28)
๐ก Step-by-Step Explanation:
The Pattern
This sequence follows an alternating mathematical pattern of adding 7, then subtracting 3:
\(16 + 7 = 23\)
\(23 - 3 = 20\)
\(20 + 7 = 27\)
\(27 - 3 = 24\)
\(24 + 7 = 31\)
Solving for the Next Number
Following the established pattern, the next operation is to subtract 3:
\(31-3=\mathbf{28}\)
๐ท๏ธ HEC USAT-COM โข March 2019 (Batch-2)
Quantitative Aptitude Test
Question 158 of 200
Insert the Missing number in Grid:
4 7 3,
32 69 51,
20 48 ?
(A)36
(B)42
(C)45
(D)39
โ Correct Answer: Option B
(42)
๐ก Step-by-Step Explanation:
In each column, subtracting the bottom number from the middle number always results in exactly 3 times the top number:
\(\text{Middle Number}-\text{Bottom Number}=3\times \text{Top Number}\)
(Alternatively: \(\text{Bottom Number} + (3 \times \text{Top Number}) = \text{Middle Number}\))
Verification
Column 1: \(32 - 20 = 12 \quad \rightarrow \quad 3 \times \mathbf{4} = 12\)
Column 2: \(69 - 48 = 21 \quad \rightarrow \quad 3 \times \mathbf{7} = 21\)
Applying the exact same rule to the third column:
\(51-\mathbf{?}=3\times 3\)
\(51-\mathbf{?}=9\)
\(\mathbf{?}=51-9=\mathbf{42}\)
๐ท๏ธ HEC USAT-COM โข Oct 2019 (Evening Session)
Quantitative Aptitude Test
Question 159 of 200
Insert the missing number
413 (2420) 70 ... 19 ( ) 16
(A)165
(B)180
(C)175
(D)190
โ Correct Answer: Option B
(180)
๐ก Step-by-Step Explanation:
The number inside the parentheses is found by adding the left and right numbers together, multiplying the sum by 5, and then adding 5:
\(\text{Middle}=(\text{Left}+\text{Right})\times 5+5\)
Verification
First Row:
\((413+70)\times 5+5=483\times 5+5=2415+5=\mathbf{2420}\)
Solving for the Second Row
Applying the exact same rule to the second row:
\((19+16)\times 5+5\)\(35\times 5+5=175+5=\mathbf{180}\)
๐ท๏ธ HEC USAT-COM โข July 2019 (Paper-II)
Quantitative Aptitude Test
Question 160 of 200
Expression \(x^{2}โ3x+5\) has a minimum value for x equal to:
(A)3.2
(B)Zero
(C)1.5
(D)2.4
โ Correct Answer: Option C
(1.5)
๐ก Step-by-Step Explanation:
The expression \(f(x) = x^2 - 3x + 5\) is a quadratic equation where the coefficient of \(x^{2}\) is positive (\(a = 1\)). This means its graph is a parabola that opens upward, and its lowest point (minimum value) occurs at its vertex.
To find the value of \(x\) at the vertex, we use the vertex formula:
\(x=-\frac{b}{2a}\)
Identify the coefficients:
\(a = 1\)
\(b = -3\)
Plug the numbers into the formula:
\(x=-\frac{-3}{2(1)}=\frac{3}{2}=\mathbf{1.5}\)
Therefore, the expression reaches its minimum value when \(x\) is equal to 1.5.
๐ท๏ธ HEC USAT-COM โข May 2019 (Batch-2)
Quantitative Aptitude Test
Question 161 of 200
The width of a rectangle is 2 cmยทless than its length and its length and its perimeter is 12 cm. The rectangle's area is:
๐ท๏ธ HEC USAT-COM โข Jan 2019 (Phase-2)
Quantitative Aptitude Test
Question 162 of 200
How many three-figure can be formed from the digits 2, 6, 3, 5, 1?
(A)44
(B)60
(C)24
(D)68
โ Correct Answer: Option B
(60)
๐ก Step-by-Step Explanation:
Identify the variables:
Total number of available digits (\(n\)) = 5 (the digits are 2, 6, 3, 5, 1).
Number of digits to choose at one time (\(r\)) = 3.
Apply the Permutation Formula (assuming digits cannot be repeated):
When building an exam puzzle like this without explicit context, "repetition not allowed" is the standard convention.
\({}^{n}P_{r}=\frac{n!}{(n-r)!}\)
\({}^{5}P_{3}=\frac{5!}{(5-3)!}=\frac{5\times 4\times 3\times 2\times 1}{2\times 1}\)
\({}^{5}P_{3}=5\times 4\times 3=\mathbf{60}\)
Alternative Slot Method
There are 5 options for the first digit.
After picking the first digit, 4 options remain for the second digit.
After picking the second digit, 3 options remain for the third digit.
\(\text{Total Permutations}=5\times 4\times 3=\mathbf{60}\)
๐ท๏ธ HEC USAT-COM โข Aug 2019 (Batch-1)
English Language Comprehension
Question 163 of 200
She is always (available) when he wants her.
(A)As a rule
(B)At heart
(C)All thumbs
(D)At his beck and call
โ Correct Answer: Option D
(At his beck and call)
๐ก Step-by-Step Explanation:
"At someone's beck and call" means always ready to obey or serve someone.
๐ท๏ธ HEC USAT-COM โข Dec 2019 (Evening Session)
English Language Comprehension
Question 164 of 200
Okay I'm (listening). Please continue with your story.
(A)All ears
(B)All thumbs
(C)As a rule
(D)At heart
โ Correct Answer: Option A
(All ears)
๐ก Step-by-Step Explanation:
"All ears" means listening eagerly or attentively.
๐ท๏ธ HEC USAT-COM โข Sept 2019 (Batch-2)
English Language Comprehension
Question 165 of 200
I think that I (decided to do too much) when I said I'd help with the party.
(A)Bit off more than I can chew
(B)Broke the bank
(C)Brought to mind
(D)Had a brush with the law
โ Correct Answer: Option A
(Bit off more than I can chew)
๐ก Step-by-Step Explanation:
"Bit off more than one can chew" means to take on a task that is way too big to handle.
๐ท๏ธ HEC USAT-COM โข May 2019 (Morning Session)
English Language Comprehension
Question 166 of 200
She was very angry when she heard the news but now she has begun to (quiet down).
(A)Have the cheek to do something
(B)Calm down
(C)Cut corners
(D)Call it quits
โ Correct Answer: Option B
(Calm down)
๐ก Step-by-Step Explanation:
"Calm down" means to become less agitated, angry, or excited.
๐ท๏ธ HEC USAT-COM โข May 2019 (Evening Session)
English Language Comprehension
Question 167 of 200
The tennis match (was canceled) because of the rain.
(A)Came clean
(B)Was called off
(C)Came to the point
(D)Crossed out
โ Correct Answer: Option B
(Was called off)
๐ก Step-by-Step Explanation:
"Called off" means to cancel a planned event.
Q1: Under IAS 1 Presentation of Financial Statements, what is the fundamental principle regarding prescribes the basis for prese?
(A)Prescribes the basis for presentation of general purpose financial statements to ensure comparability.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Prescribes the basis for presentation of general purpose financial statements to ensure comparability.)
๐ก Step-by-Step Explanation:
Under IAS 1 Presentation of Financial Statements: Prescribes the basis for presentation of general purpose financial statements to ensure comparability.
Q2: According to IAS 1 Presentation of Financial Statements reporting requirements, how is a complete set includes balance she treated?
(A)A complete set includes balance sheet, P&L/OCI, changes in equity, cash flows, and notes.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(A complete set includes balance sheet, P&L/OCI, changes in equity, cash flows, and notes.)
๐ก Step-by-Step Explanation:
Under IAS 1 Presentation of Financial Statements: A complete set includes balance sheet, P&L/OCI, changes in equity, cash flows, and notes.
Q7: Under IAS 1 Presentation of Financial Statements, which financial rule applies directly to comparative information for the?
(A)Comparative information for the preceding period is mandatory for all amounts.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Comparative information for the preceding period is mandatory for all amounts.)
๐ก Step-by-Step Explanation:
Under IAS 1 Presentation of Financial Statements: Comparative information for the preceding period is mandatory for all amounts.
Q8: In public and corporate accounting under IAS 1 Presentation of Financial Statements, what standard applies to classification of current vs ?
(A)Classification of current vs non-current assets is based on the 12-month or operating cycle rule.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Classification of current vs non-current assets is based on the 12-month or operating cycle rule.)
๐ก Step-by-Step Explanation:
Under IAS 1 Presentation of Financial Statements: Classification of current vs non-current assets is based on the 12-month or operating cycle rule.
Q18: According to IAS 16 Property, Plant and Equipment reporting requirements, how is cost includes purchase price, site treated?
(A)Cost includes purchase price, site preparation, installation, and dismantling/restoration provisions.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Cost includes purchase price, site preparation, installation, and dismantling/restoration provisions.)
๐ก Step-by-Step Explanation:
Under IAS 16 Property, Plant and Equipment: Cost includes purchase price, site preparation, installation, and dismantling/restoration provisions.
Q50: According to IAS 36 Impairment of Assets reporting requirements, how is recoverable amount is the higher of treated?
(A)Recoverable amount is the higher of Fair Value Less Costs of Disposal and Value in Use.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Recoverable amount is the higher of Fair Value Less Costs of Disposal and Value in Use.)
๐ก Step-by-Step Explanation:
Under IAS 36 Impairment of Assets: Recoverable amount is the higher of Fair Value Less Costs of Disposal and Value in Use.
Q60: Under IAS 37 Provisions & Contingent Liabilities, what criteria govern the accounting application of contingent liabilities (possible?
(A)Contingent liabilities (possible obligation <50%) are disclosed in notes and not accrued on balance sheet.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Contingent liabilities (possible obligation <50%) are disclosed in notes and not accrued on balance sheet.)
๐ก Step-by-Step Explanation:
Under IAS 37 Provisions & Contingent Liabilities: Contingent liabilities (possible obligation <50%) are disclosed in notes and not accrued on balance sheet.
Q72: In public and corporate accounting under IAS 7 Statement of Cash Flows, what standard applies to bank overdrafts repayable on ?
(A)Bank overdrafts repayable on demand forming integral part of cash management are included in cash equivalents.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Bank overdrafts repayable on demand forming integral part of cash management are included in cash equivalents.)
๐ก Step-by-Step Explanation:
Under IAS 7 Statement of Cash Flows: Bank overdrafts repayable on demand forming integral part of cash management are included in cash equivalents.
๐ท๏ธ HEC USAT-COM โข Jan 2018 (Official Paper)
Quantitative Aptitude Test
๐ท๏ธ HEC USAT-COM โข Oct 2018 (Morning Session)
Quantitative Aptitude Test
Question 182 of 200
Series:
15, 6, 13, 6, 11, 6, __, __
(A)9, 6
(B)9, 4
(C)8, 6
(D)10, 6
โ Correct Answer: Option A
(9, 6)
๐ก Step-by-Step Explanation:
The odd-positioned numbers decrease consistently by 2 (\(15 \rightarrow 13 \rightarrow 11 \rightarrow \mathbf{9}\)), while the even-positioned numbers remain static as the value 6.
๐ท๏ธ HEC USAT-COM โข Jan 2018 (Phase-2)
Quantitative Aptitude Test
Question 183 of 200
Approximately how much distance does each bird fly before it gets to the fish?
(A)21 m
(B)30 m
(C)25 m
(D)cannot be deduced
โ Correct Answer: Option B
(30 m)
๐ก Step-by-Step Explanation:
Set up the Equation:
Let \(x\) be the horizontal distance from the 20-m pole to the fish. The horizontal distance from the 10-m pole to the fish is then \((50 - x)\).Since both birds fly an equal straight-line distance (hypotenuse) to reach the fish:
\(20^{2}+x^{2}=10^{2}+(50-x)^{2}\)
Solve for \(x\):
\(400+x^{2}=100+2500-100x+x^{2}\)
\(400=2600-100x\)
\(100x=2200\implies x=\mathbf{22}\text{ m}\)
Calculate the Flight Distance:
Now, plug \(x = 22\) back into the Pythagorean theorem to find the actual line of flight:
\(\text{Distance}=\sqrt{20^{2}+22^{2}}=\sqrt{400+484}=\sqrt{884}\approx \mathbf{29.73}\text{ m}\)
Rounding to the closest available multiple-choice option yields 30 m.
๐ท๏ธ HEC USAT-COM โข Aug 2018 (Evening Session)
Quantitative Aptitude Test
Question 184 of 200
After a 22 percent deduction. A's net salary is Rs. 1,600. A's gross salary is nearly
(A)Rs. 2,000
(B)Rs. 2,025
(C)Rs. 2,051
(D)Rs. 2,078
โ Correct Answer: Option C
(Rs. 2,051)
๐ก Step-by-Step Explanation:
Let the gross salary be $G$.
A $22\%$ deduction leaves $100\% - 22\% = 78\%$ of the gross salary.
\[ 0.78 \times G = 1600 \]
\[ G = \frac{1600}{0.78} \approx \text{Rs. } 2,051.28 \]
Therefore, the gross salary is nearly Rs. 2,051.
๐ท๏ธ HEC USAT-COM โข Jan 2018 (Evening Session)
Quantitative Aptitude Test
๐ท๏ธ HEC USAT-COM โข Nov 2018 (Batch-2)
Quantitative Aptitude Test
Question 186 of 200
Expansion of $(X+3)^{19}$ will contain __ terms?
(A)19
(B)21
(C)20
(D)18
โ Correct Answer: Option C
(20)
๐ก Step-by-Step Explanation:
In binomial expansion (a+b)n, the number of terms is always n+1.
According to the Binomial Theorem, when you expand a binomial expression raised to a positive integer power \(n\) (in the form \((a+b)^n\)), the total number of terms in the expanded form is always equal to \(n + 1\).
Calculation
Given exponent (\(n\)) = \(19\)
Total terms = \(19 + 1 = \mathbf{20}\)
๐ท๏ธ HEC USAT-COM โข Oct 2018 (Morning Session)
Quantitative Aptitude Test
Question 187 of 200
Find the value of: 1/(โ5 + โ3) + 1/(โ5 โ โ3)
๐ท๏ธ HEC USAT-COM โข May 2018 (Phase-2)
Quantitative Aptitude Test
Question 188 of 200
A tap fills a tank in eight hours. Two taps at the bottom of the tank can empty it in 15 and 20 hours respectively. If all the three taps are opened simultaneously, the tank will be full in __ hours.
(A)60
(B)120
(C)27
(D)No fill
โ Correct Answer: Option B
(120)
๐ก Step-by-Step Explanation:
Here is the step-by-step breakdown using the net work per hour approach:
Inlet rate (filling): \(\frac{1}{8}\) of the tank per hour.
First outlet rate (emptying): \(-\frac{1}{15}\) of the tank per hour.
Second outlet rate (emptying): \(-\frac{1}{20}\) of the tank per hour.
Net work done in 1 hour:\(\frac{1}{8}-\frac{1}{15}-\frac{1}{20}\)
Find the Least Common Multiple (LCM): The LCM of 8, 15, and 20 is 120.
Calculate the net rate:
\(\frac{15-8-6}{120}=\frac{1}{120}\)
Since \(\frac{1}{120}\) of the tank is filled every hour, it will take exactly 120 hours to fill the tank completely.
๐ท๏ธ HEC USAT-COM โข Oct 2018 (Phase-2)
English Language Comprehension
Question 189 of 200
He is always (fighting) with his boss about something.
(A)As usual
(B)At last
(C)At odds
(D)At heart
โ Correct Answer: Option C
(At odds)
๐ก Step-by-Step Explanation:
"At odds" means in conflict or at variance; fighting or disagreeing.
๐ท๏ธ HEC USAT-COM โข July 2018 (Batch-2)
English Language Comprehension
Question 190 of 200
It is time to (tell) her about the company's plans to move.
(A)Burn the candle at both ends to
(B)Break the news to
(C)Bend over backwards to
(D)Burn the midnight oil to
โ Correct Answer: Option B
(Break the news to)
๐ก Step-by-Step Explanation:
"Break the news" means to inform someone of something (usually significant or unpleasant).
๐ท๏ธ HEC USAT-COM โข Aug 2018 (Batch-2)
English Language Comprehension
Question 191 of 200
You can (be sure of) her helping you with the cleaning.
(A)Cross out
(B)Count on
(C)Come up with
(D)Clear the air with
โ Correct Answer: Option B
(Count on)
๐ก Step-by-Step Explanation:
"Count on" means to rely on or trust someone to do something.
๐ท๏ธ HEC USAT-COM โข July 2018 (Official Paper)
English Language Comprehension
Question 192 of 200
Everybody in the class (contributed money) to buy the food for the party.
(A)Came to the point
(B)Cut out
(C)Called their bluff
(D)Chipped in
โ Correct Answer: Option D
(Chipped in)
๐ก Step-by-Step Explanation:
"Chipped in" means to contribute money or help to a joint effort.
Q30: What is the key regulatory compliance requirement under IAS 38 Intangible Assets for amortization method should reflec?
(A)Amortization method should reflect the pattern of consumption of future economic benefits.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Amortization method should reflect the pattern of consumption of future economic benefits.)
๐ก Step-by-Step Explanation:
Under IAS 38 Intangible Assets: Amortization method should reflect the pattern of consumption of future economic benefits.
Q38: What is the key regulatory compliance requirement under IFRS 15 Revenue from Contracts with Customers for contract asset is recognized when?
(A)Contract asset is recognized when entity performs before customer pays consideration.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Contract asset is recognized when entity performs before customer pays consideration.)
๐ก Step-by-Step Explanation:
Under IFRS 15 Revenue from Contracts with Customers: Contract asset is recognized when entity performs before customer pays consideration.
Q59: In financial statement auditing under IAS 37 Provisions & Contingent Liabilities, which statement correctly specifies provisions are measured at the?
(A)Provisions are measured at the best estimate of expenditure required to settle the present obligation.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Provisions are measured at the best estimate of expenditure required to settle the present obligation.)
๐ก Step-by-Step Explanation:
Under IAS 37 Provisions & Contingent Liabilities: Provisions are measured at the best estimate of expenditure required to settle the present obligation.
Q63: Under IAS 37 Provisions & Contingent Liabilities, which financial rule applies directly to future operating losses cannot ?
(A)Future operating losses cannot be provided for because they do not represent present obligations.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Future operating losses cannot be provided for because they do not represent present obligations.)
๐ก Step-by-Step Explanation:
Under IAS 37 Provisions & Contingent Liabilities: Future operating losses cannot be provided for because they do not represent present obligations.
Q79: Under IFRS 9 Financial Instruments, which financial rule applies directly to fair value changes of financial?
(A)Fair value changes of financial liabilities designated at FVTPL due to own credit risk are presented in OCI.
(B)Immediate discretionary write-off to zero without disclosure
(C)Application of historical cash-basis recording only
(D)Direct charge to retained earnings without board approval
โ Correct Answer: Option A
(Fair value changes of financial liabilities designated at FVTPL due to own credit risk are presented in OCI.)
๐ก Step-by-Step Explanation:
Under IFRS 9 Financial Instruments: Fair value changes of financial liabilities designated at FVTPL due to own credit risk are presented in OCI.
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USAT-COM (Undergraduate Studies Admission Test - Commerce) stands for Undergraduate Studies Admission Test (USAT). It is conducted by Higher Education Commission (HEC) - Education Testing Council (ETC) for Undergraduate University Admissions across Public & Private Pakistani Universities.
The examination comprises 100 Marks (75 MCQs Part-1/2 + 25 Essay/Argumentative Writing) to be completed within 100 Minutes (Objective) + 40 Minutes (Essay). The test pattern consists of standardized objective multiple-choice questions mapped according to official syllabus weightages. There is no negative marking for incorrect answers.
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The official scorecard is valid for 1 Year for Undergraduate Admissions from the official result declaration date.
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