Accountancy · Class 11 Commerce
Ch 7Computerised Accounting System — Class 11 Accountancy, concept-first.
Every business, however small, generates a stream of transactions — sales, purchases, receipts, payments — that must be recorded, classified and summarised before they can tell an owner anything useful about the state of the business.
Key concepts
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Computerised Accounting System (CAS)
A Computerised Accounting System is the use of computer hardware and accounting software to record, classify, summarise and report a business's financial transactions in place of maintaining books of account by hand.
Most relevant Q&A
Chapter contents
The NCERT structure, section by section. Open a section to see its questions, then read the concept-first solution.
Meaning and Need for a Computerised Accounting System
Every business, however small, generates a stream of transactions — sales, purchases, receipts, payments — that must be recorded, classified and summarised before they can tell an owner anything usefu…
Components of a Computerised Accounting System
A computerised accounting system is not just software — it is a combination of five inter-dependent components, and all five must work together for the system to function correctly.
Manual Accounting vs Computerised Accounting System
Manual accounting and computerised accounting follow the same underlying principles of double-entry bookkeeping — only the mechanism of recording and processing differs.
Accounting Information System (AIS)
An Accounting Information System (AIS) is the broader concept of which a computerised accounting system is one practical form.
Types of Accounting Software
Not every business needs the same kind of accounting software — the right choice depends on the size of the business, the complexity of its operations, and how much it can afford to spend on customisa…
Advantages and Limitations of a Computerised Accounting System
Like any tool, a computerised accounting system brings real benefits but also real limitations, and a good answer should be able to state both honestly rather than treating computerisation as an unqua…
Data Security and Internal Controls
Because a computerised accounting system stores an entire business's financial history in electronic form, protecting that data from loss, corruption, or unauthorised access is just as important as re…
Exercises
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- Q1What do you mean by a Computerised Accounting System?Free
- Q2Explain the need for a Computerised Accounting System in a modern business enterprise.Free
- Q3State the five components of a Computerised Accounting System.Free
- Q4Distinguish between Manual Accounting and a Computerised Accounting System.Preview
- Q5What is an Accounting Information System (AIS)? How is it different from a Computerised Accounting System?Preview
- Q6Explain the data-processing cycle followed by an Accounting Information System.Preview
- Q7What are the different types of accounting software? Explain briefly.Preview
- Q8Distinguish between ready-to-use, customised and tailor-made accounting software.Preview
- Q9Discuss the advantages of a Computerised Accounting System.Preview
- Q10State the limitations of a Computerised Accounting System.Preview
- Q11What do you mean by data security in a computerised accounting environment? Explain the common controls used to protect accounting data.Preview
- Q12Mention any three internal controls that safeguard data in a computerised accounting system.Preview
- Q13Explain why People and Procedure are just as important as Hardware and Software in a Computerised Accounting System.Preview