E.   Exceptional Cases (that do not follow rules)

  1. Subjects joined by and but modified by each take singular verbs.

Each boy and girl is advised to bring a bottle of water. (each boy/girl)

However, when each modifies only one of the subjects joined by and, plural verb follows.

Each boy and his friend are allowed to enter the exhibition. (each boy+his friend)

 

  1. Two nouns joined by and but representing one idea, concept or dish take singular verbs.

Law and order is government's first priority. (In this case you could divide the two nouns in the subject to mean unique things and use a plural verb.)

Gin and tonic is a popular drink among sailors.

Bed and Breakfast seems the cheapest kind of accommodation in Britain.

The secretary and financial controller, Mr. Lee Wai Tak, has decided to resign. (In this case, one person, Mr. Lee Wai Tak, is holding the two positions of secretary and  financial controller.)

 

  1. All when it means 'everything' or 'the only thing' is followed by a singular verb.

All I want is a few good friends.

All was not well in the neighbouring country.

 

  1. Singular verbs are used after compound subjects for mathematical calculations.

Fifteen minus five equals ten.

Three multiplied by three is nine.

 

  1. Statistics, when not used as a subject/discipline name, takes a plural verb.

        Statistics don't always show the real picture. Data can be misleading.