Samacheer Kalvi 11th Accountancy Solutions Chapter 14 Computerised Accounting

Students can Download Accountancy Chapter 14 Computerised Accounting Questions and Answers, Notes Pdf, Samacheer Kalvi 11th Accountancy Book Solutions Guide Pdf helps you to revise the complete Tamilnadu State Board New Syllabus and score more marks in your examinations.

Tamilnadu Samacheer Kalvi 11th Accountancy Solutions Chapter 14 Computerised Accounting

Samacheer Kalvi 11th Accountancy Computerised Accounting Text Book Back Questions and Answers

I. Multiple Choice Questions
Choose the Correct Answer

Question 1.
In accounting, computer is commonly used in the following areas:
(a) Recording of business transactions
(b) Payroll accounting
(c) Stores accounting
(d) All the above
Answer:
(d) All the above

Question 2.
Customised accounting software is suitable for ………………
(a) Small, conventional business
(b) Large, medium business
(c) Large, typical business
(d) None of the above
Answer:
(b) Large, medium business

Samacheer Kalvi 11th Accountancy Solutions Chapter 14 Computerised Accounting

Question 3.
Which one is not a component of computer system?
(a) Input unit
(b) Output unit
(c) Data
(d) Central Processing Unit
Answer:
(c) Data

Question 4.
An example of output device is ………………
(a) Mouse
(b) Printer
(c) Scanner
(d) Keyboard
Answer:
(b) Printer

Question 5.
One of the limitations of computerised accounting system is ………………
(a) System failure
(b) Accuracy
(c) Versatility
(d) Storage
Answer:
(a) System failure

Question 6.
Expand CAS ………………
(a) Common Application Software
(b) Computerised Accounting System
(c) Centralised Accounting System
(d) Certified Accounting System
Answer:
(b) Computerised Accounting System

Question 7.
Which one of the following is not a method of codification of accounts?
(a) Access codes
(b) Sequential codes
(c) Block codes
(d) Mnemonic codes
Answer:
(a) Access codes

Samacheer Kalvi 11th Accountancy Solutions Chapter 14 Computerised Accounting

Question 8.
TALLY is an example of ………………
(a) Tailor – made accounting software
(b) Ready – made accounting software
(c) In – built accounting software
(d) Customised accounting software
Answer:
(b) Ready – made accounting software

Question 9.
People who write codes and programs are called as ………………
(a) System analysts
(b) System designers
(c) System operators
(d) System programmers
Answer:
(d) System programmers

Question 10.
Accounting software is an example of ………………
(a) System software
(b) Application software
(c) Utility software
(d) Operating software
Answer:
(b) Application software

II. Very Short Answer Questions

Question 1.
What is a computer?
Answer:
A computer can be described as an electronic device designed to accept raw data as input, processes them and produces meaningful information as output. It has the ability to perform arithmetic and logical operations as per given set of instructions called program. Today, computers are used all over the world in several areas for different purposes.

Question 2.
What is CAS?
Answer:
Computerised accounting system (CAS) refers to the system of maintaining accounts using computers. It involves the processing of accounting transactions through the use of hardware and software in order to keep and produce accounting records and reports.

Question 3.
What is hardware?
Answer:
The physical components of a computer constitute its hardware. Hardware consists of input devices and output devices that make a complete computer system.

Samacheer Kalvi 11th Accountancy Solutions Chapter 14 Computerised Accounting

Question 4.
What is meant by software?
Answer:
A set of programs that form an interface between the hardware and the user of a computer system are referred to as software.

Question 5.
What is accounting software?
Answer:
The main function of CAS is to perform the accounting activities in an organisation and generate reports as per the requirements of the users. To obtain the desired results optimally, need based software or packages are to be installed in the organisation.

Question 6.
Name any two accounting packages.
Answer:

  1. Readymade software
  2. Customised software

Question 7.
Give any two examples of readymade software.
Answer:

  1. Tally
  2. Busy

Samacheer Kalvi 11th Accountancy Solutions Chapter 14 Computerised Accounting

Question 8.
What is coding?
Answer:
Code is an identification mark, generally, computerised accounting involves codification of accounts.

Question 9.
What is grouping of accounts?
Answer:
In any organisation, the main unit of classification is the major head which is further divided, into minor heads. Each minor head may have number of sub – heads. After classification of accounts into various groups.

Question 10.
What are mnemonic codes?
Answer:
A mnemonic code consists of alphabets or abbreviations as symbols to codify a piece of information.

III. Short Answer Questions

Question 1.
What are the various types of accounting software?
Answer:

  1. Readymade software
  2. Customised software and
  3. Tailormade software

Question 2.
Mention any three limitations of computerised accounting system.
Answer:
Heavy cost of installation, Cost of training and fear of unemployment

Samacheer Kalvi 11th Accountancy Solutions Chapter 14 Computerised Accounting

Question 3.
State the various types of coding methods.
Answer:
Sequential codes, block codes and mnemonic codes.

Question 4.
List out the various reports generated by computerised accounting system.
Answer:

  1. Liabilities and capital
  2. Assets
  3. Revenues and
  4. Expenses.

Under Liabilities and Capital:
Capital, Non – current liabilities and current liabilities.

Under Assets:
Non – current assets and Current assets.

Question 5.
State the input and output devices of a computer system.
Answer:
Input devices: keyboard, optical scanner, mouse, joystick, touch screen and stylus.
Output devices: Monitor and printer.

Textbook Case Study Solved

Question 1.
The manager of a medium – sized business is considering the introduction of computerised accounting system. Some staff feels that it is an opportunity to learn new skill. The manager has promised free framing for their staff, So, the staff realise that their own skill can be enhanced. Also, there is a demand for highly skilled staff. But, some staff feels threatened by these changes. They feel that they may not be able to leam new skill. Moreover, some of them are nearing their retiring age. So they think that it is not needed for them. But the manager expects the cooperation from all the staff.
Now, discuss on the following points:

Question 1.
Will it be expensive for the business to introduce computerised accounting system?
Answer:
No, it will not be expensive. It may be integrated with enhanced MIS, multi – lingual and data organisation capabilities to simplify all the business processes easily and cost – effectively.

Samacheer Kalvi 11th Accountancy Solutions Chapter 14 Computerised Accounting

Question 2.
Will everyone get the access to use the computers? In such a case, how to protect data?
Answer:
It is an opportunity to leam new skill at free of cost. Retrieval of data is easier as the records are kept in soft copy in data base. By giving instructions, data can be retrieved quickly.

Question 3.
“People at the retirement age are not required to leam new skill” – Do you think so?
Answer:
No, the computerised accounting system is easy to leam by everyone. It is not a difficult one to retiring people also.

Question 4.
What are the factors to be considered by the managers before introducing CAS?
Answer:
The manager has to give an opportunity to leam new skill to his employees. It will take time but he has to face the employees problems:

  1. Heavy cost of installation.
  2. Cost of training.
  3. Fear of unemployment.
  4. Disruption of work and so on.

Samacheer Kalvi 11th Accountancy Computerised Accounting Additional Questions and Answers

I. Multiple Choice Questions
Choose the correct answer

Question 1.
Which one is output device?
(a) Monitor
(b) Keyboard
(c) Mouse
(d) Optical scanner
Answer:
(a) Monitor

Question 2.
Components of CAS can be classified into …………….. categories.
(a) Six
(b) Seven
(c) Five
(d) Three
Answer:
(a) Six

Samacheer Kalvi 11th Accountancy Solutions Chapter 14 Computerised Accounting

Question 3.
Which one is operating system?
(a) File manager
(b) COBOL
(c) Windows
(d) PASCAL
Answer:
(c) Windows

Question 4.
Which one is matched correctly?
(a) Land & building – current assets
(b) Goodwill – non – current liabilities
(c) Patents – intangible assets
(d) Sales – expenses
Answer:
(c) Patents – intangible assets

Question 5.
There are …………….. methods of codification.
(a) Two
(b) Three
(c) Four
(d) Five
Answer:
(b) Three

II. Very Short Answer Questions

Question 1.
Expands of MIS and CPU.
Answer:

  1. MIS – Management Information System
  2. CPU – Central Processing Unit

Question 2.
Mention any two features of CAS.
Answer:

  1. Simple and integrated
  2. Speed

Question 3.
What is utility software?
Answer:
These are designed specifically for managing the computer device and its resources.

Samacheer Kalvi 11th Accountancy Solutions Chapter 14 Computerised Accounting

Question 4.
What is system operators?
Answer:
People who operate the systems and use it for different purposes. They are also called as end users.

Question 5.
What do you mean by DATA?
Answer:
The facts and figures that are fed into a computer for further processing are called data.

III. Short Answer Questions

Question 1.
What are the types of people interacting with a computer system?
Answer:

  1. System analysts
  2. System programmers
  3. System operators

Question 2.
What is opearating system? Give two examples.
Answer:
A set of tools and programs to manage the overall working of a computer using a defined set of hardware components is called an operating system.
Example:

  1. DOS
  2. Windows.

Question 3.
Mention any three advantages of CAS.
Answer:

  1. Faster processing
  2. Accurate information and
  3. Reliability

Samacheer Kalvi 11th Accountancy Solutions Chapter 14 Computerised Accounting

Question 4.
What are the three types of procedures in a computer system?
Answer:

  1. Hardware oriented procedure
  2. Software oriented procedure and
  3. Internal procedure

Question 5.
Can you explain data?
Answer:
The facts and figures that are fed into a computer for further processing are called data. Data are raw input until the computer system interprets them using machine language, stores them in memory, classifies them for processing and produces results in conformance with the instructions given to it. Processed and useful data are called information which is used for decision making.

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