C is the answer, for sure. Not closing the previous fiscal year would definitely cause problems with the balance carry forward. It's a rookie mistake, really.
D is the correct answer. Not posting depreciation completely can definitely lead to errors in the asset accounting. I've seen this happen before in my work.
I think the answer is B. Incomplete asset master records can definitely cause issues with the balance carry forward. This seems like the most logical explanation to me.
Malcom
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