Ch 8Computerised Accounting System — Class 12 Accountancy, concept-first.

For a TS Inter II year Accountancy student, the shift from a manual cash book and ledger to a computer-based system is one of the most practical topics in the whole syllabus, because almost every busi…

A Computerised Accounting System is built around a set of defining features that together distinguish it from a manual system.

A Computerised Accounting System functions as a coordinated whole made up of five components. Missing or weak any one component means the system as a whole cannot function properly — this is a frequen…

Both a manual accounting system and a computerised accounting system aim at the same end result — recording transactions and presenting the trial balance and final accounts correctly — and both rest o…

Building on the features and the manual-versus-computerised comparison already studied, a Computerised Accounting System offers a business several concrete advantages:

The TS Inter II year Accountancy syllabus specifically lists the limitations of computerised accounting as its own sub-topic, because it is important for a student — and for a real business owner — to…

Not every business needs, or can afford, the same kind of accounting software. Depending on the size of the business, the volume and nature of its transactions, and its budget, accounting software is…

A Computerised Accounting System can generate quick, reliable reports only if the mass of individual accounts a business keeps — hundreds or even thousands of ledger accounts for customers, suppliers,…

Because accounting data in a computerised system is stored electronically and can, in principle, be accessed, copied or altered far more quickly than a bound manual ledger, data security and internal…

Sample papers and previous-year board questions for this subject.