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STPM: Applied and Vocational subjects (ICT, Business, Accounting)

STPM · Work through your exam, one topic at a time.

All guide sections

Applied and Vocational subjects (ICT, Business, Accounting)

STPM Applied and Vocational subjects - especially ICT, Business and Accounting - test applied rules and clean presentation. Accounting rewards correct double entry and financial-statement logic; Business rewards case-based analysis; ICT rewards accurate technical definitions and problem-solving with data.

Core rules

  • Accounting: accounting equation; double entry; trial balance; accruals and prepayments; depreciation; correction of errors.
  • Business: marketing mix, break-even, cash flow, SWOT; apply concepts to the case, not in the abstract.
  • ICT: data versus information; normalisation to 3NF; primary and foreign keys; SQL SELECT with WHERE and ORDER BY; network topologies and security.

Worked example

An asset costs RM12,000, has a residual value of RM2,000 and a useful life of five years. Calculate straight-line depreciation. Depreciable amount = RM12,000 − RM2,000 = RM10,000. Annual depreciation = RM10,000 ÷ 5 = RM2,000. The entry is Dr Depreciation expense RM2,000; Cr Accumulated depreciation RM2,000. The reasoning mark is for deducting residual value before dividing; depreciation is an allocation of cost, not a valuation of the asset.

Traps

Debiting an asset for an expense; forgetting residual value; treating capital as revenue; in ICT, confusing a primary key with a foreign key; in Business, listing 4Ps without linking them to the case.