Book-Keeping and Accountancy · Class 12 Commerce
Ch 10Computer in Accounting — Class 12 Book-Keeping and Accountancy, concept-first.
Every accounting system exists to do three things — record business transactions, classify and summarise them, and present them as useful information such as a Trial Balance, Trading and Profit and Loss Account, and a Balance Sheet.
Key concepts
Hover a concept to preview it and jump to its most relevant Q&A.
Meaning, Need and Components of a Computerised Accounting System
A Computerised Accounting System (CAS) applies the same double-entry accounting principles a TS Inter II year Accountancy student already knows from manual bookkeeping, but records, processes and reports transactions wit…
Most relevant Q&A
- Computerised Accounting System (CAS) is based mainly on the principle of — (a) recording each transaction many times in different books (b)…Free
- Which of the following is NOT one of the components of a Computerised Accounting System? (a) Hardware (b) People (Users) (c) A bound, hand-w…Free
- Explain the role of computers in accounting.Preview
- Answer in one sentence. What is CAS?Preview
- Explain the features of Computerised Accounting System.Preview
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 accounting system exists to do three things — record business transactions, classify and summarise them, and present them as useful information such as a Trial Balance, Trading and Profit and Lo…
Components of a Computerised Accounting System
A Computerised Accounting System is not just the accounting software alone — it is a combination of several elements working together, and the Balbharati Std XII textbook identifies these as its main…
Manual Accounting System vs. Computerised Accounting System
Manual accounting and computerised accounting both follow the same underlying principles of double-entry book-keeping studied throughout this syllabus — the difference lies entirely in how the recordi…
Advantages and Limitations of a Computerised Accounting System
Computerising the accounts of a business brings real benefits, but it is not without genuine drawbacks — a balanced view of both is expected in the MSBSHSE HSC examination.
Features of Accounting Software
Not every accounting software is equally good — the Balbharati textbook lists several features that distinguish a well-designed accounting package.
Grouping of Accounts, Ledgers and Vouchers in a Computerised Accounting System
A computerised accounting system organises accounting information through three linked ideas — Groups, Ledgers, and Vouchers — and understanding how they fit together is essential to using any account…
Types of Accounting Packages — Readymade, Customised and Tailor-made Software
Businesses do not all need the same kind of accounting software — the size, nature and specific requirements of a business determine which type of package suits it best.
Data Security in a Computerised Accounting System
Because a computerised accounting system stores an organisation's entire financial record electronically, protecting that data from loss, damage, or unauthorised access is essential.
Exercises
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- Q1Computerised Accounting System (CAS) is based mainly on the principle of — (a) recording each transaction many times in different books (b)…Free
- Q2Which of the following is NOT one of the components of a Computerised Accounting System? (a) Hardware (b) People (Users) (c) A bound, hand-w…Free
- Q3Distinguish between Manual Accounting System and Computerised Accounting System.Free
- Q4State any four advantages of a Computerised Accounting System over a manual accounting system.Preview
- Q5State any four limitations of a Computerised Accounting System.Preview
- Q6Explain the important features of a good accounting software.Preview
- Q7Explain the concept of 'Grouping' of accounts under a Computerised Accounting System, with examples.Preview
- Q8What is a 'Voucher' in a Computerised Accounting System? State any four types of vouchers used.Preview
- Q9Distinguish between Readymade, Customised and Tailor-made accounting software.Preview
- Q10Explain any four measures for ensuring data security in a Computerised Accounting System.Preview
- Q11Explain the role of computers in accounting.Preview
Sample & Board Papers
Sample papers and previous-year board questions for this subject.
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- Q1Answer in one sentence. What is CAS?Preview
- Q2Give comparison between Manual Accounting Process and Computerized Accounting Process.Preview
- Q3Write the word/phrase/term which can substitute the following statement: Tally software is classified into this categoryPreview
- Q4Give comparison between Manual Accounting Process and Computerized Accounting Process.Preview
- Q5Write the word/phrase/term which can substitute the following statement: Tally software is classified into this categoryPreview
- Q6Explain the features of Computerised Accounting System.Preview
- Q7Fixed deposit account comes under ______ group.Preview
- Q8Explain the importance of computerized accounting system.Preview
- Q9Give the word, term or phrase which can substitute the following statement: It is damaged software, cracked, nearly fully functional.Preview
- Q10Explain the importance of computerized accounting system.Preview