Accountancy · Class 12 Commerce
Ch 9Computerised Accounting System — Class 12 Accountancy, concept-first.
Accounting, at its core, is the process of recording, classifying, summarising and interpreting the financial transactions of a business so that its owners, managers and other stakeholders can judge how the business is doing.
Key concepts
Hover a concept to preview it and jump to its most relevant Q&A.
Computerised Accounting System — Meaning and Need
A Computerised Accounting System (CAS) is the use of accounting software on a computer to record, classify, summarise and report a business's financial transactions, applying the exact same double-entry principles a manu…
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
Accounting, at its core, is the process of recording, classifying, summarising and interpreting the financial transactions of a business so that its owners, managers and other stakeholders can judge h…
Manual Accounting System vs Computerised Accounting System
Although a manual accounting system and a computerised accounting system rest on the same double-entry foundation, they differ sharply in how day-to-day work is actually carried out.
Components of a Computerised Accounting System
A Computerised Accounting System is not just "the software" — it is a combination of several elements that must all work together for the system to function properly.
Types of Accounting Software
Businesses do not all have the same accounting needs — a small trader's requirements are very different from those of a large manufacturing company — so accounting software is generally available in t…
Advantages of a Computerised Accounting System
A Computerised Accounting System offers several genuine benefits over a purely manual system, which is why most businesses of any reasonable size — across Andhra Pradesh and elsewhere — have adopted i…
Limitations of a Computerised Accounting System
Computerisation is not without its drawbacks, and a balanced answer on this chapter needs to set these out honestly alongside the advantages:
Data Security in a Computerised Accounting System
Because accounting data is both confidential and critical to a business, protecting it is one of the central responsibilities of anyone running a Computerised Accounting System.
Sample & Board Papers
Sample papers and previous-year board questions for this subject.
+−Show 3 questionsHide questions3 questions
More questions
12 Q+−Show 4 questionsHide questions4 questions
+−Show 3 questionsHide questions3 questions
+−Show 5 questionsHide questions5 questions
- Q8Distinguish between Manual Accounting System and Computerised Accounting System.Free
- Q9Explain the components of a Computerised Accounting System.Free
- Q10Explain the different types of accounting software available to a business.Preview
- Q11Explain the advantages and limitations of a Computerised Accounting System.Preview
- Q12Explain the measures to ensure data security in a Computerised Accounting System.Preview