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Overview Of Computerised Accounting System

CBSE · Class 12 · Accountancy

NCERT Solutions for Overview Of Computerised Accounting System — CBSE Class 12 Accountancy.

104 questions88 flashcards5 concepts

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26 Questions Solved · 3 Sections

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Q1. MULTIPLE CHOICE QUESTIONS

1The components of Computerised Accounting System are :Show solution
The chapter lists the five components of CAS as Data, People, Procedure, Hardware, Software. So option (b) is correct.

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2The Computerised Accounting System refers to :Show solution
The chapter defines CAS as the processing of accounting transactions through the use of hardware and software in order to produce accounting records and reports. So the correct option is (b).

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3The components of Computerised Accounting System refers to :Show solution
The chapter explains the accounting cycle as: analysing business transactions, recording them in the journal, posting to ledger, preparing trial balance, making adjustments, and preparing final statements. This matches option (a).

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4The CAS should beShow solution
The salient features stated in the chapter are simple and integrated, transparency and control, accuracy and speed, scalability, and reliability. So option (a) is correct.

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5The Grouping of Accounts means the classification of data from :Show solution
Grouping of accounts in the chapter is based on the accounting equation: Assets = Liabilities + Capital + (Revenues - Expenses). So the data are classified into assets, capital, liabilities, revenue and expenses. Hence option (b).

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6Codification of Accounts required for the purpose of :Show solution
The chapter says codification is required to maintain the hierarchical relationship between a group and its sub-groups and to ensure neat classification. Therefore option (a) is correct.

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7Method of Codification should be :Show solution
The method of codification should be such that it leads to grouping of accounts at various levels. So option (a) is correct.

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8The need of Codification is :Show solution
The chapter explains that codification helps in classification, machine processing, and automatic listing of accounts in hierarchy. Among the given options, the best match is (d) Easy to process data, keeping proper records.

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9What is the activity sequence of the basic information processing model?Show solution
The basic information processing model is: collect data → organise and process data → communicate information. So option (b) is correct.

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10What are internal controls designed to do?Show solution
Internal controls are designed to safeguard assets and optimise the use of resources. So option (a) is correct.

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11What is a firm's payment to a supplier for merchandise inventory recorded in?Show solution
A payment to a supplier for merchandise inventory is a cash payment transaction, so it is recorded in the cash payment journal. Hence option (a).

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12Where are amounts owed by customers for credit purchases found?Show solution
Amounts owed by customers for credit purchases are maintained in the accounts receivable subsidiary ledger. So option (d) is correct.

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Q2. ANSWER THE FOLLOWING QUESTIONS

1Why the computerisation of Financial Accounting is required and why is it useful?Show solution
Computerisation of financial accounting is required because modern business transactions are processed through computers, which help a business access information quickly, accurately and timely for decision-making. It is useful because it sharpens competitive edge, enhances profitability, and produces accounting records and reports efficiently. CAS generates reports such as day books/journals, ledger, trial balance, balance sheet, and profit and loss account.

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2What is coding? Why codification is required for an Accounting System?
3What are the salient features of Computerised Accounting Software?
4What are the phases in an accounting cycle?
5Write differences between data and information with examples?
6Explain various types of coding methods and the situations where each coding method is best suited?
7Define the term transaction and elaborate with the help of examples how the transaction will be shown in chart of accounts by hierarchical grouping?
8What is a chart of accounts? How is it arranged?
9What is meant by Revenue and Expenses?
10What are the limitations of CAS?
11What are the advantages of CAS?
12What is encryption and how is it helpful in CAS?

Q3. SKILL REVIEW

1Topic of debate: "Intentional manipulation of accounting records is much easier in computerised accounting system than in manual accounting system".
Do this exercise in the class forming group of 4 students to form a team and do the presentation in the class?
2Develop a coding structure for inventory items based on the following information: There are around 7000 items, which are grouped under 37 major categories. Each major category is further sub-divided into 15-40 sub-categories. Within a sub-category, the number of items will never exceed 1000.

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Frequently Asked Questions

What are the important topics in Overview Of Computerised Accounting System for CBSE Class 12 Accountancy?
Overview Of Computerised Accounting System covers several key topics that are frequently asked in CBSE Class 12 board exams. Focus on the core concepts listed on this page and practise related questions to build confidence.
How to score full marks in Overview Of Computerised Accounting System — CBSE Class 12 Accountancy?
Understand the core concepts first, then work through the 104 practice questions available for this chapter. Revise formulas and definitions regularly, and use flashcards for quick recall before the exam.
Where can I get free NCERT Solutions for Overview Of Computerised Accounting System Class 12 Accountancy?
This page has free step-by-step NCERT Solutions for every exercise question in Overview Of Computerised Accounting System (CBSE Class 12 Accountancy) — written the way examiners award marks: given, formula, working, answer.

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