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Overview Of Computerised Accounting System

CBSE · Class 12 · Accountancy

Quick revision notes for Overview Of Computerised Accounting System — CBSE Class 12 Accountancy. Key concepts, formulas, and definitions for last-minute revision.

104 questions88 flashcards5 concepts

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Key Topics to Revise

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1. Computerised Accounting System and Its Components

  • Computerised Accounting System means processing accounting transactions using hardware and software to produce accounting records and reports.
  • CAS rests on five components: Procedure, Data, People, Hardware, and Software.
  • Procedure is a logical sequence of actions to perform a task.
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2. Data, Transaction, and Accounting Information

  • A data-item is the smallest named unit of data in the information system.
  • In accounting, a transaction consists of four data elements: name of account, accounting code, date of transaction, and amount.
  • A transaction is a record of inflow and outflow of resources.
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3. Accounting Equation and Grouping of Accounts

  • The basic accounting equation is Assets = Liabilities + Capital.
  • The equation can also be written as A = E, where E = L + C.
  • This gives A = L + C.
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4. Codification of Accounts

  • Codification is needed to maintain neatness of classification in a hierarchical system.
  • A code is an identification mark.
  • Sequential Codes are numbers or letters assigned in consecutive order and are mainly used for source documents such as cheques and invoices.

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Key Concepts

A Computerised Accounting System isThe five components are ProcedureA transaction is a recordThe basic accounting equation isRevenue means inflow of resources from

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.

Sources & Official References

Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.

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