[Class 11 Accountancy Notes, AHSEC, CBSE, Chapter Wise Notes, Computer Accounting and Database System]
Class 11 Accountancy Notes
AHSEC Class 11 Notes
Unit – 9: Computer Accounting and Database System
Q.1. What is Computer? Mention its
features. 2015,
2018
Ans:
A computer is an electronic device or machine which performs various functions
and helpful in accounting. A programmable machine that receipts input, stores
and automatically manipulates data, and provide output in a useful format.
Features
of computers:
1. It can store large amount of information
within it and make available to use when required.
2. The computer can do various operations on
the data.
3. It can perform calculation, such as
addition, subtraction, multiplication and division.
4. A computer can perform logical functions and
can compare two numbers or alphabets.
Q.2. What are various advantages and disadvantages of
computers? 2015, 2018, 2019
Ans: Advantages of computers:
1)
They can help us automate
various tasks that you cannot do manually.
2)
They can help us organize our
data and information.
3)
They may help our work to be
a lot easier.
4)
It saves your time.
Disadvantages of computers:
1) They may distract students from their studies.
2) Too much time in front of monitor may adversely affect our eyesight.
3)
They can have negative
effects on our social life and interactions with other people if you do not
maintain the balance between time online and offline.
Q.3. Mention various components of computer.
Ans: Components
of a Computer
1. Input Devices: Such as
Keyboard, Mouse etc.
2. CPU: It has
three components – The control unit, memory unit and the logical unit.
3.
Output Devices: Such As
Monitor, Printer.
4. Hardware:
Such as hard disk.
5. Software:
Such as system software, application software.
Q.4. What is Hardware and Software?
Distinguish between them.
Ans:
Software is a
general term used to describe a collection of computer
programs, procedures, and documentation that perform some task on
a computer system. It is usually written in high-level programming languages
that are easier and more efficient for humans to use (closer to natural
language) than machine language. High-level languages are compiled or
interpreted into machine language object code.
Hardware is best described as a device that is
physically connected to the computer or something that can be physically
touched. A CD-ROM, monitor, printer, and video card are all
examples of computer hardware. It is the physical part of a computer, including
the digital circuitry, as distinguished from the
computer software that executes within the hardware.
Q.5.
Mention five features of computerized accounting system. 2017
Ans: Features of Computerized
Accounting System:
1) It leads to quick preparation of accounts.
2) It ensures control over accounting work and records.
3) Errors and mistakes would be at minimum in
computerized accounting.
4) Maintenance of uniform accounting statements
and records is possible.
5) Flexibility in maintaining accounts is
possible.
Q.6. Mention various advantages
and disadvantages of computerized accounting system. Or write a brief note on
application of computers in accounting. 2016,
2019
Ans:
Advantages of Computerized Accounting:
1. Better
Quality Work: The accounts prepared with the use of computers are usually
uniform, neat, accurate, and more legible than manual job.
2. Lower
Operating Costs: Computer is a labour and time saving devise.
3. Improved
Efficiency: Computer brings speed and accuracy in preparing the records and
accounts and thus, increases the efficiency of employees.
4. Greater
Accuracy: Computerized accounting ensures accuracy in accounting records and
statements. It prevents clerical errors and omissions.
5. Minimizing
Mathematical Errors which are frequent in manual accounting.
Disadvantages
of Computerized Accounting:
1. Reduction
of Manpower: The introduction of computers in accounting work reduces the
number of employees in an organization. Thus, it leads to greater amount of
unemployment.
2. High
Cost: A small firm cannot install a computer accounting system because
of its high installation and maintenance cost.
3. Require
Special Skills: Computer system calls for highly specialized operators.
4. Other
Problems: Frequent repair and power failure may affect the accounting work
very much.
Q.7.
What is database and database management system? Mention its components,
advantages and disadvantages. 2015, 2017, 2018, 2019
Ans:
Database & Database Management System
Database is data bank storing voluminous
information about the entities within an organization and also the
entities interacting with the organization.
Database Management System is the electronic
data processing of information stored in the database. DBMS is “a set of
programs that controls and manages creation, utilization and maintenance
of database of a business organization.”
Components of Database System:
a) Data
b) Hardware
c) Software
d) Users of
database
Advantages of DBMS: 2017
1.
Reduced Data Redundancy
2.
Protection of information
3.
Greater Consistency
4.
Reduced Costs
5.
Back-up & Recovery facility
Limitations of DBMS:
1.
High setting up costs
2.
Lack of Expertise Knowledge
3.
Security Problems
4.
Hardware & Software costs due to fast
obsolescence
Q.8.
Discuss the Data Processing Cycle. Mention three Distinctions between
information and data. 2016
Ans:
Data-processing
cycle refers to the process of transforming
raw data into useful
information. The cycle entails a process of
sequential steps, including input, processing, output and interpretation.
Differences between data and information:
a) Data is used as input for the computer system.
Information is the output of data.
b) Data is unprocessed facts figures. Information
is processed data.
c) Data doesn’t depend on Information.
Information depends on data.
d) Data is not specific. Information is specific.
Q.9.
What is SQL? 2015,
2018
Ans:
Structured Query Language (SQL): It is a 4th generation Computer Programming
language which greatly facilitates the writing of a program or application by
the programmer in one tenth of time taken in older & third generation
language like COBOL.
Q.10. What is Accounting Information
System (AIS)? Mention its characteristics and functions. 2016
Ans:
Accounting Information system can
defined as the system that gathers data describing the firm’s activities,
transforms the data into information and makes the information available to
both internal and external users .
Characteristics
of AIS
1)
Performs necessary tasks.
2)
Adheres to relatively standardized procedures.
3)
Handles detailed data.
4)
Has a primarily historical focus.
5)
Provides minimal problem solving information.
Functions of Accounting Information
System
1) Data
Gathering: The data processing system gathers data that describe the various
transactions that had taken place whether internally or externally.
2) Data
Manipulation: Data manipulation operations include classification of entries,
sorting of accounts and calculation like totaling of different ledger accounts.
3) Data
Storage: For the purpose of future security and control the data is stored on
storage media like magnetic tapes, floppies, etc.
4) Document
Preparation: AIS produce outputs for individuals and organisations both inside
and outside the firm.