(a) Explain the TWO (2) differences between accounting and booking (6 Marks)

(b) Describe TWO (2) roles of an accountant. (6 Marks)

(c) In Malaysia, for anyone to start running a business will have to undergo business registration with the Companies Commission of Malaysia abbreviated SSM (Suruhanjaya Syarikat Malaysia). Given there are different types of entities available in Malaysia, it is crucial to understand their functions to ensure that it suits your business plan and expectations. Required:

i. Define THREE (3) type of business entities. (9 Marks)

ii. List TWO (2) advantages and disadvantages for each type of business entities. (4 Marks)