13.The accounting for plant assets has a similarity to ______________

• Deferred revenues (prepaid revenues)
• Deferred expenses (prepaid expenses)
• Accrued revenues
• Accrued expenses

14.If the errors caused by rental expenses was added up incorrectly, it should be RM8,480 instead of RM8,400, and the error was identified. After the error being corrected, net profit should _________.

• Increase by RM80
• Decrease by RM80
• Remain the same
• None from above

_15.________________ is a revenue that has been earned but for which the cash has not been collected.

• Unearned revenue
• Service revenue
• Accrued revenue
• Prepaid revenue