13. Which of the following item is not reported in the statement of profit or loss? A. Salary expense B. Commission received C. Accrued electricity expense D. Carriage inwards (1 mark) 14. Which of the following item is not reported in the statement of financial position? A. Motor vehicles B. Investment C. Cash at bank D. Interest on bank loan (1 mark) 15. Which of the following classification is correct? A. Stationery - Current asset B. Bank overdraft - Current asset C. Office furniture - Non-current asset D. Capital - Current liability (1 mark) (Total: 15 marks) Hak Cipta Universiti Teknologi MARA CONFIDENTIAL