[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-26182-105":3,"detail-sidebar-cat-0-en-105":64,"doc-detail-26182-en":114},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":56,"head_meta":59,"extra_data":61,"updated_unix":63},105,"en","icom-part-1-princip","I.Com Part 1 Princip","","The material provides practice exam and solution guidance for bookkeeping and financial accounting problems typical of I.Com Part 1. It includes journal entry selection for a transaction using debit and credit accounts such as cash, receivables control, and irrecoverable debts, and demonstrates depreciation recalculation after revisions to useful life and residual value with workings leading to a depreciation charge of 11,600 for the year ended 31 May 20X9. Additional sections cover adjustments for electricity accruals and insurance prepayments and the net effect on profit or loss, tax expense computation with under-provision in prior years, and revenue recognition with trade discounts recorded as reductions to revenue through sales and sales ledger control entries.",{"@graph":14,"@context":55},[15,34],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/exam/","Exam",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/icom-part-1-princip/26182/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/icom-part-1-princip/26182.png","ImageObject",300,407,{"name":42,"@type":43},"Noah","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-18","2026-05-07",true,{"@type":52,"interactionType":53,"userInteractionCount":22},"InteractionCounter",{"@type":54},"ViewAction","https://schema.org",{"og:url":57,"og:type":58,"og:title":10,"og:site_name":45,"og:description":12},"https://docshare.wps.com/document/icom-part-1-princip/26182","article",{"robots":60,"canonical":57},"index,follow",{"doc_id":62,"site_id":7},26182,1778196745,{"code":4,"msg":65,"data":66},"success",[67,71,75,78,83,88,93,98,103,106,110],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":68,"show_sort_weight":69,"slug":70},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":72,"show_sort_weight":73,"slug":74},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":76,"slug":77},70,"exam",{"id":79,"doc_module":4,"doc_module_name":25,"category_name":80,"show_sort_weight":81,"slug":82},5,"Comic",60,"comic",{"id":84,"doc_module":4,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},6,"Technology",50,"technology",{"id":89,"doc_module":4,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},7,"Healthcare",40,"healthcare",{"id":94,"doc_module":4,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},8,"Research & Report",30,"research-report",{"id":99,"doc_module":4,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},9,"Religion & Spirituality",20,"religion-spirituality",{"id":101,"doc_module":4,"doc_module_name":25,"category_name":104,"show_sort_weight":101,"slug":105},"World Cup","world-cup",{"id":107,"doc_module":4,"doc_module_name":25,"category_name":108,"show_sort_weight":107,"slug":109},10,"Lifestyle","lifestyle",{"id":111,"doc_module":4,"doc_module_name":25,"category_name":112,"show_sort_weight":79,"slug":113},19,"General","general",{"code":4,"msg":65,"data":115},{"doc_id":62,"user_id":116,"nickname":42,"user_avatar":117,"doc_module":4,"category_id":33,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":11,"file_id":118,"file_url":119,"file_type":120,"file_size":121,"view_count":22,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":122,"language":123,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":11,"faqs":11,"seo_title":124,"seo_description":12,"update_tm":63,"read_time":125},8796095462418,"https://ap-avatar.wpscdn.com/avatar/80000253c1241d02b47?x-image-process=image/resize,m_fixed,w_180,h_180&k=1778826106357471780","cbCaikZ1W94RlllK","https://ap.wps.com/l/cbCaikZ1W94RlllK","pdf",5259674,46,"English","I.Com Part 1 Princip | PDF",116]