CBEST Section 2: Reading Exam dumps PDF | Exam-Dumps.net (Page: 4)

QUESTION: 16

Businesses today routinely keep track of large amounts of both financial and non-financial information. Sales departments keep track of current and potential customers; marketing departments keep track of product details and regional demographics; accounting departments keep track of financial data and issue reports. To be useful, all this data must be organized into a meaningful and useful system. Such a system is called a management information system, abbreviated MIS. The financial hub of the MIS is accounting. Accounting is the information system that records, analyzes, and reports economic transactions, enabling decision-makers to make informed choices when allocating scarce economic resources. It is a tool that enables the user, whether a business entity or an individual, to make wiser, more informed economic choices. It is an aid to planning, controlling, and evaluating a broad range of activities. A financial accounting system is intended for use by both the management of an organization and those outside the organization. Because it is important that financial accounting reports be interpreted correctly, financial accounting is subject to a set of ___________ guidelines called "generally accepted accounting principles" (GAAP).
On the basis of above passage please answer the following question.
This passage is most likely taken from

a newspaper column.
an essay about modern business.
a legal brief.
a business textbook.
a business machine catalog.

Answer(s): D

Explanation:

The passage contains objective information about accounting such as one might find in a textbook. There is nothing new or newsworthy in it (choice a). The passage does not contain the significant amount of personal opinion one would expect to find in an essay (choice b). It does not deal with matters that might involve litigation (choice c). It is not brief enough for a business machine catalog and does not contain language suitable to advertising (choice e).

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QUESTION: 17

Businesses today routinely keep track of large amounts of both financial and non-financial information. Sales departments keep track of current and potential customers; marketing departments keep track of product details and regional demographics; accounting departments keep track of financial data and issue reports. To be useful, all this data must be organized into a meaningful and useful system. Such a system is called a management information system, abbreviated MIS. The financial hub of the MIS is accounting. Accounting is the information system that records, analyzes, and reports economic transactions, enabling decision-makers to make informed choices when allocating scarce economic resources. It is a tool that enables the user, whether a business entity or an individual, to make wiser, more informed economic choices. It is an aid to planning, controlling, and evaluating a broad range of activities. A financial accounting system is intended for use by both the management of an organization and those outside the organization. Because it is important that financial accounting reports be interpreted correctly, financial accounting is subject to a set of ___________ guidelines called "generally accepted accounting principles" (GAAP).
On the basis of above passage please answer the following question.
The word that would fit most correctly into the blank in the final sentence is:

discretionary.
convenient.
instruction.
austere.
stringent.

Answer(s): E

Explanation:

The final sentence emphasizes the importance of correct interpretation of financial accounting. Choice a is wrong, because something so important would not be discretionary (optional). Choice b may be true, but it is not as important for guidelines to be convenient as it is for them to rigorous. Instruction is another word for guidelines; therefore, choice c is redundant. Choice d is wrong because the word austere connotes sternness; people may be stern, but inanimate entities, such as guidelines, cannot be.

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QUESTION: 18

Businesses today routinely keep track of large amounts of both financial and non-financial information. Sales departments keep track of current and potential customers; marketing departments keep track of product details and regional demographics; accounting departments keep track of financial data and issue reports. To be useful, all this data must be organized into a meaningful and useful system. Such a system is called a management information system, abbreviated MIS. The financial hub of the MIS is accounting. Accounting is the information system that records, analyzes, and reports economic transactions, enabling decision-makers to make informed choices when allocating scarce economic resources. It is a tool that enables the user, whether a business entity or an individual, to make wiser, more informed economic choices. It is an aid to planning, controlling, and evaluating a broad range of activities. A financial accounting system is intended for use by both the management of an organization and those outside the organization. Because it is important that financial accounting reports be interpreted correctly, financial accounting is subject to a set of ___________ guidelines called "generally accepted accounting principles" (GAAP).
On the basis of above passage please answer the following question.
According to the information in the passage, which of the following is LEAST likely to be a function of accounting?

helping business people make sound judgments
producing reports of many different kinds of transactions
assisting with the marketing of products
assisting companies in important planning activities
providing information to potential investors

Answer(s): C

Explanation:

Choices a, b, and d are all listed in the passage as functions of accounting. In addition, the passage notes that accounting can benefit entities outside the company, such as those mentioned in e. On the other hand, the second sentence of the passage speaks of a marketing department, separate from the accounting department.

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QUESTION: 19

The fictional world of Toni Morrison’s novel Sula—the African-American section of Medallion, Ohio, a community called "the Bottom"—is a place where people, and even natural things, are apt to go awry, to break from their prescribed boundaries, a place where bizarre and unnatural happenings and strange reversals of the ordinary are commonplace. The very naming of the setting of Sula is a turning upside- down of the expected; the Bottom is located high up in the hills. The novel is furthermore filled with images of mutilation, both psychological and physical. A great part of the lives of the characters, therefore, is taken up with making sense of the world, setting boundaries and devising methods to control what is essentially uncontrollable. One of the major devices used by the people of the
Bottom is the seemingly universal one of creating a ____________in this case, the title character Sula upon which to project both the evil they perceive outside themselves and the evil in their own hearts.
On the basis of above passage please answer the following question.
Based on the description of the setting of the novel Sula, which of the following adjectives would most likely describe the behavior of many of its residents?

cowardly
artistic
unkempt
arrogant
eccentric

Answer(s): E

Explanation:

The passage says of the people who live in "the Bottom" that they are apt to go awry, to break from their natural boundaries. A person who is eccentric is quirky or odd. Nowhere in the passage is it implied that the people are cowardly, artistic, unkempt, or arrogant (choices a, b, c, and d).

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QUESTION: 20

The fictional world of Toni Morrison’s novel Sula—the African-American section of Medallion, Ohio, a community called "the Bottom"—is a place where people, and even natural things, are apt to go awry, to break from their prescribed boundaries, a place where bizarre and unnatural happenings and strange reversals of the ordinary are commonplace. The very naming of the setting of Sula is a turning upside- down of the expected; the Bottom is located high up in the hills. The novel is furthermore filled with images of mutilation, both psychological and physical. A great part of the lives of the characters, therefore, is taken up with making sense of the world, setting boundaries and devising methods to control what is essentially uncontrollable. One of the major devices used by the people of the
Bottom is the seemingly universal one of creating a ____________in this case, the title character Sula upon which to project both the evil they perceive outside themselves and the evil in their own hearts.
On the basis of above passage please answer the following question.
Which of the following words would BEST fit into the blank in the final sentence of the passage?

victim
hero
leader
scapegoat
outcast

Answer(s): D

Explanation:

A scapegoat is one who is forced to bear the blame for others or upon which the sins of a community are heaped. Choices b and c are wrong because nowhere in the passage is it implied that Sula is a hero or leader, or even that "the Bottom" has such a personage. Sula may be a victim (choice a), or an outcast (choice e) but a community does not necessarily project evil onto a victim or an outcast the way they do onto a scapegoat.

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Test Prep CBEST Section 2: Reading Exam (page: 4) Test Prep California Basic Educational Skills Test - Reading Updated on: 29-Mar-2026

QUESTION: 16

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QUESTION: 17

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QUESTION: 18

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QUESTION: 19

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QUESTION: 20

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Test Prep CBEST Section 2: Reading Exam (page: 4)
Test Prep California Basic Educational Skills Test - Reading
Updated on: 29-Mar-2026