Class 11 Accountancy - Chapter Applications of Computers in Accounting NCERT Solutions | Draw block diagram showing the main comp
Draw block diagram showing the main components of a computer.
a. Input Unit: It is a device through which we enter programs and data into the computer. The data is then stored and processed with the help of programs. The Central Processing Unit The Central Processing Unit (CPU)is divided into three units namely, the control unit, the arithmetic and logic unit and the memory unit.
b. Control Unit: This unit is considered to be the nerve centre of the computer. It controls all arithmetic operations to be performed. It also coordinates the functions of all the hardware units of the computer.
1. Arithmetic and Logic Unit (ALU): This unit performs all the arithmetic calculations and logical operations involved in a program.
2. Memory Unit: The function of this unit is to store data and the set of instructions given by the programmer. The computation results are stored in the memory and they may be used for subsequent computations or sent to the output unit.
3. Output Unit: The output unit receives information from the CPU and presents it to the user in the desired form. Some common output devices are visual display unit (VDU) and Printer.
More Questions From Class 11 Accountancy - Chapter Applications of Computers in Accounting
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State the relationship between information and decision.
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Explain, using examples, the relationship between the organisational MIS and the other functional information system in an organisation. Describe how AIS receives and provides information to other functional MIS.
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List the distinctive advantages of a computer system over a manual system.
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State the various essential features of an accounting report.
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Describe the various elements of a computer system and explain the distinctive features of a computer system and manual system.
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‘An organisation is a collection of interdependent decision-making units that exists to pursue organisational objectives’. In the light of this statement, explain the relationship between information and decisions. Also explain the role of the Transaction Processing System in facilitating the decision-making process in business organisations.
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Fill in the correct words :
1. The user oriented programmes designed and developed for performing certain specific tasks are called as ...........
2. Language syntax is checked by software called as ...........
3. The people who write programmes to implement the data processing system design are called as ...........
4. ........... is the brain of the computer.
5. ........... and ........... are two of the important requirements of an accounting report.
6. An example of responsibility report is ........... - Q:-
What is Accounting Information System?
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Name three components of a Transaction Processing System.
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State the different elements of a computer system.
Popular Questions of Class 11 Accountancy
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Name any two types of commonly used negotiable instruments.
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Why is it necessary to record the adjusting entries in the preparation of final accounts?
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State the meaning of incomplete records?
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What is ‘Depreciation’?
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Briefly state how the cash book is both journal and a ledger.
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State the need for the preparation of bank reconciliation statement?
Recently Viewed Questions of Class 11 Accountancy
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What is difference between trade discount and cash discount?
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Credit balance of bank account in cash book shows :
(i) Overdraft
(ii) Cash deposited in our bank
(iii) Cash withdrawn from bank
(iv) None of these - Q:-
Briefly state how the cash book is both journal and a ledger.
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When a firm maintains a cash book, it need not maintain ;
(i) Journal Proper
(ii) Purchases (journal) book
(iii) Sales (journal) book
(iv) Bank and cash account in the ledger - Q:-
Which is the last step of accounting as a process of information?
a. Recording of data in the books of accounts
b. Preparation of summaries in the form of financial statements
c. Communication of information
d. Analysis and interpretation of information - Q:-
What are adjusting entries? Why are they necessary for preparing final accounts?
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Complete the following work sheet:
(i) If a firm believes that some of its debtors may ′default′, it should act on this by making sure that all possible losses are recorded in the books. This is an example of the ___________ concept.
(ii) The fact that a business is separate and distinguishable from its owner is best exemplified by the ___________ concept.
(iii) Everything a firm owns, it also owns out to somebody. This co-incidence is explained by the ___________ concept.
(iv) The ___________ concept states that if straight line method of depreciation is used in one year, then it should also be used in the next year.
(v) A firm may hold stock which is heavily in demand. Consequently, the market value of this stock may be increased. Normal accounting procedure is to ignore this because of the ___________.
(vi) If a firm receives an order for goods, it would not be included in the sales figure owing to the ___________.
(vii) The management of a firm is remarkably incompetent, but the firms accountants can not take this into account while preparing book of accounts because of ________ concept. - Q:-
State the meaning of incomplete records?
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State the nature of accounting information required by long-term lenders.
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The periodic total of sales return journal is posted to :
(i) Sales account
(ii) Goods account
(iii) Purchases return account
(iv) Sales return account
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