What should be the depreciation charge for plant and machinery (excluding any profit or loss on the disposal) for the year ended 30 September 2020? A. RM 43,000 B. RM 51,000 C. RM 42,000 D. RM 45,000

BBD2104/BBD2104N/ Set A Page 7 of 13 15. Salaries of RM 5,100 were wrongly posted to the salaries account as RM 1,500. This is an example of ___________. A. Error of principle B. Error of posting C. Error of commission D. Compensating error 16. When a transaction is recorded without due regard to the fundamental principles of accounting, it is an example of ________________. A. Error of omission B. Error of posting C. Error of casting D. Error of principle 17. One-sided errors are corrected via _________. A. Journal B. Profit and loss adjustment account C. Trial balance D. Suspense account 18. The profit made by a business in 2020 was RM35, 400. The proprietor injected new capital of RM10, 200 during the year and withdrew a monthly salary of RM 500. If net assets at the end of 2020 were RM95, 100, what was the proprietors capital at the beginning of the year? A. RM 50,000 B. RM 55,500 C. RM 63,500 D. RM 134,700