Class 11 Accountancy - Chapter Applications of Computers in Accounting NCERT Solutions | Describe the various elements of a compu
Describe the various elements of a computer system and explain the distinctive features of a computer system and manual system.
A computer system is a combination of six elements :
(i) Hardware: Hardware of computer consists of physical components such as keyboard, mouse monitor and processor.
(ii) Software: A set of programmers which is used to work with such hardware, is called its software. A coded set of instructions stored in the form of circuits is called firmware. There are six types of software as follows.
(a) Operating system
(b) Utility Programmer
(c) Application Software
(d) Language Processors
(e) System Software
(f) Connectivity software
(iii) People: People interacting with the computer are also called live - aware of the computer system. They constitute the most important part of the computer system such as System Analysts, Programmers and Operators.
(iv) Procedures: The procedure means a series of operations in certain order or manner to achieve desired results. There are three types of procedures which constitute technical components. Parts of computer system hardware - oriented, software-oriented system and internal procedure.
(v) Data: These are facts and may consist of number, text, etc. These are gathered and entered into a computer system.
(vi) Connectivity: The manner in which a particular computer system is connected to others through telephone lines, microwave transmission, satellite link, etc. is the element of connectivity.
Distinct Features of Computer System and Manual System A computer system has some special feature which a manual system fails to maintain .Some of them are as follows
(i) Speed: Speed of computer makes it special. Normally, human beings take into account a second or a minute as a unit of time. But computers have such a fast operating capability that the relevant unit of time is fraction of a second.
(ii) Accuracy: It refers to the degree of exactness with which computations are made and operations are performed. Through the manual system one might spend years in detecting errors in computer calculation or updating wrong records. Most of the errors in the Computer Based Information System (CBIS) occur because of bad programming ,erroneous data and deviation from procedures. These errors are caused by human beings.
(iii) Reliability: Its Refers to the ability with the computers to remain functional to serve the user. Computer systems are well -adapted to performing repetitive operations. They are immune to tiredness and boredom of fatigue. Therefore, they are more reliable than human beings. On the other hand manual systems cannot be reliable upto that extent.
(iv) Versatility: It refers to the ability of computers to perform a variety of tasks, simple as well as complex. Computers are usually versatile unless designed for a specific application. A general purpose computer is capable of being used in any area of application business, industry, scientific, statistical, technological, communications and so on. A general purpose computer, when installed in an organisation, can take over the jobs of several specialists because of its versatility.
(v) Storage: The computer system, besides having instant access to data, has a huge capacity to store such data in very small physical space. On the other hand, the human brain has some limitations to remember all the events.
It is clear from the above discussion that computers' capabilities outperform human capabilities. As a result, a computer, when used properly, will improve the efficiency of an organisation.
More Questions From Class 11 Accountancy - Chapter Applications of Computers in Accounting
- Q:-
State the relationship between information and decision.
- Q:-
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.
- Q:-
List the distinctive advantages of a computer system over a manual system.
- Q:-
State the various essential features of an accounting report.
- Q:-
Draw block diagram showing the main components of a computer.
- Q:-
‘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.
- Q:-
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?
- Q:-
Name three components of a Transaction Processing System.
- Q:-
State the different elements of a computer system.
Popular Questions of Class 11 Accountancy
- Q:-
Name any two types of commonly used negotiable instruments.
- Q:-
Why is it necessary to record the adjusting entries in the preparation of final accounts?
- Q:-
State the meaning of incomplete records?
- Q:-
What is ‘Depreciation’?
- Q:-
Briefly state how the cash book is both journal and a ledger.
- Q:-
State the meaning of a trial balance?
- Q:-
State the four basic requirements of a database applications.
- Q:-
Define accounting.
- Q:-
Why is it necessary for accountants to assume that business entity will remain a going concern?
- Q:-
State the need for the preparation of bank reconciliation statement?
Recently Viewed Questions of Class 11 Accountancy
- Q:-
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.
- Q:-
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?
- Q:-
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?
- Q:-
State the nature of accounting information required by long-term lenders.
- Q:-
The periodic total of sales return journal is posted to :
(i) Sales account
(ii) Goods account
(iii) Purchases return account
(iv) Sales return account - Q:-
Distinguish between straight line method and written down value method of calculating depreciation.
- All Chapters Of Class 11 Accountancy
- All Subjects Of Class 11