Assertion: Irrational beliefs are ways of thinking which are general in nature but which distort the reality in a negative manner. 

Reasoning: Irrational beliefs are characterised by thoughts with ‘musts’ and ‘shoulds’, i.e. things ‘must’ and ‘should’ be in a particular manner. 

Assertion (A) is not true but Reasoning (R) is correct.

Cognitive distortions are ways of thinking which are general in nature but which distort the reality in a negative manner. These patterns of thought are called dysfunctional cognitive structures. They lead to errors of cognition about the social reality.

Irrational beliefs are characterised by thoughts with ‘musts’ and ‘shoulds’, i.e. things ‘must’ and ‘should’ be in a particular manner.