Elements of Accountancy · Class 11 Commerce
Ch 15Computers and Accounting — Class 11 Elements of Accountancy, concept-first.
A computer is an electronic machine that takes in data, processes it according to a set of stored instructions, and gives out results that a person can use. For a Gujarat board Std 11 Accountancy student, the computer is not a separate subject to be memorised in isolation — it is simply the instrument that today's busi…
Key concepts
Hover a concept to preview it and jump to its most relevant Q&A.
Components of a Computer System
A computer used for accounting work is built from four cooperating parts. Input devices (keyboard, mouse, scanner) let data and commands enter the system — typing in a voucher, selecting a menu option, or scanning a supp…
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.
The Computer as a Tool for Accounting
A computer is an electronic machine that takes in data, processes it according to a set of stored instructions, and gives out results that a person can use.
Computerised Accounting System — Meaning and Need
A Computerised Accounting System (CAS) is a system of maintaining a business's books of account using accounting software running on a computer, in place of writing entries by hand into paper journals…
Manual Accounting vs Computerised Accounting
Comparing the manual method (the one used to teach every earlier chapter of this book) against a computerised system side by side makes clear exactly what a computer adds — and what it does not change…
Accounting Information System (AIS)
An Accounting Information System (AIS) is the complete set-up a business uses to collect, store, process and report its financial data for the people who need it — owners, managers, investors, lenders…
Types of Accounting Software
Not every business needs the same kind of accounting software — a small trader's needs are very different from a large manufacturing company's.
Data Security and Controls in Computerised Accounting
Because a computerised accounting system stores a business's entire financial history electronically, protecting that data from loss, damage or misuse is just as important as recording it correctly in…
Exercises
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- Q1What are the four main components of a computer system? Briefly explain the role of each in an accounting context.Free
- Q2What is a Computerised Accounting System (CAS)? Explain the need for adopting a computerised system in place of manual accounting.Free
- Q3Distinguish between manual accounting and computerised accounting on the basis of recording, posting and speed.Free
- Q4State any four advantages of a computerised accounting system over a manual system.Preview
- Q5Explain any three limitations of a computerised accounting system.Preview
- Q6What is an Accounting Information System (AIS)? Name its main components.Preview
- Q7Explain the three types of accounting software: ready-to-use, customised, and tailor-made.Preview
- Q8Which type of accounting software would you recommend to a small trader with simple, standard accounting needs and a limited budget? Give a…Preview
- Q9Why is data security important in a computerised accounting system? Explain any two measures used to protect accounting data.Preview
- Q10What is an audit trail in a computerised accounting system? Why is it useful?Preview