Use of Spreadsheet in Business Applications
CBSE · Class 12 · Accountancy
Complete topic list for Use of Spreadsheet in Business Applications in CBSE Class 12 Accountancy. Key concepts, sub-topics, and what to focus on for board exams.
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Topics in Use of Spreadsheet in Business Applications
1. Payroll Accounting
- Salary is computed from attendance, basic pay, allowances, and deductions.
- Payroll data includes employee number, name, type, attendance, basic pay, allowances, deductions, and net salary.
- Basic Pay Earned depends on the number of effective days present in the month.
2. Asset Accounting and Depreciation
- Fixed assets are long-term assets that provide productive capability to a firm.
- Fixed assets can be tangible or intangible.
- Tangible assets are physical in nature; intangible assets do not have a physical dimension.
3. Loan Repayment Schedule
- A loan is borrowed money, called principal amount, for a specified period at a pre-specified rate of interest.
- Loan repayment is generally done through periodic instalments, usually monthly.
- Excel PMT is used to compute repayment instalments.
Key Concepts
Central concept: Spreadsheet applications in payroll accounting, asset accounting, and loan repayment
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Sources & Official References
- NCERT Official — ncert.nic.in
- CBSE Academic — cbseacademic.nic.in
- CBSE Official — cbse.gov.in
- National Education Policy 2020 — education.gov.in
Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.
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