Applications of Computers In Accounting NCERT Textbook PDF

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Applications of Computers In Accounting NCERT Textbook With Solution PDF Free Download


Chapter 12: Applications of Computers in Accounting

Computer technology and its usage have registered a significant development during the last three decades.

Historically, computers have been used effectively in science and technology to solve complex computational and logical problems.

They have also been used for carrying out economic planning and forecasting processes. Recently, modern-day computers have made their presence felt in business and industry.

The most important impact of computers has been on the manner in which data is stored and processed within an organisation.

Although manual data processing for Management Information systems (MIS) has been quite common in the past, modern MIS would be nearly impossible without the use of computer systems.

In this chapter we shall discuss the need for the use of computers in accounting, the nature of accounting information systems and the types of accounting-related MIS reports.

Meaning and Elements of Computer System A computer is an electronic device, which is capable of performing a variety of operations as directed by a set of instructions. This set of instructions is called a computer programme.

A computer system is a combination of six elements Hardware Hardware of a computer consists of physical components such as a keyboard, mouse, monitor and processor. These are electronic and electromechanical components.

 Software A set(s) of programmes, 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: An integrated set of specialised programmes that are meant to manage the resources of a computer and also facilitate its operation is called an operating system.

It creates a necessary interface that is an interactive link, between the user and the computer hardware.

(b) Utility Programmes: These are a set of computer programmes, which are designed to perform certain supporting operations: such as a programme to format a disk, duplicate a disk, and physically reorganise stored data and programmes.

(c) Application Software: These are user-oriented programmes designed and developed for performing certain specified tasks: such as payroll accounting, inventory accounting, financial accounting, etc.

(d) Language Processors: These are the software, which checks for language syntax and eventually translates (or interprets) the source programme (that is a programme written in a computer language) into machine language (that is the language which the computer understands). (e) System Software :

These are a set of programmes which control such internal functions as reading data from input devices, transmitting processed data to output devices and also checking the system to ensure that its components are functioning properly.

(f) Connectivity Software: These are a set of programmes which create and control a connection between a computer and a server so that the computer is able to communicate and share the resources of the server and other connected computers.

People interacting with the computers are also called live-ware of the computer system.

They constitute the most important part of the computer system : • System Analysts are the people who design data processing systems.

• Programmers are the people who write programmes to implement the data processing system design. • Operators are the people who participate in operating the computers.

People who respond to the procedures instituted for executing the computer programmes are also a part of live-ware.

Procedures The procedure means a series of operations in a certain order or manner to achieve desired results.

Language English
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NCERT Solutions Class 11 Accountancy Chapter 12 Applications of Computers in Accounting

1. State the different elements of a computer system.

These 6 elements comprise a computer system

1. Hardware: It consists of the physical modules that make up a computer. Examples are Processor, Monitor, Keyboard, Mouse etc. The primary function is to receive input commands.

2. Software: This refers to a set of programs that helps a computer perform basic tasks and commands as provided by the user. Two main categories of software are a) System software b) Application Software

3. People: This element comprises of individuals or users that communicate with the system by using software and hardware.

4. Data: The text, numbers and graphics are pieces of information and is known as data in computer parlance.

5. Procedures: It refers to those operations that are designed to be executed in an orderly manner to produce the desired result. It can be of three types: hardware oriented, software oriented and internal.

6. Connectivity: The way in which a computer system gets connected with other devices like phones, printers, modems etc. by different technologies such as the internet, Bluetooth or Wi-Fi is called connectivity.

2. Give three examples of a Transaction Processing System.

A computerised system that is useful in recording, processing, storing and validating routine transactions that takes place in a business on a day-to-day basis is known as a transaction processing system. Some well-known examples are:

1. Payroll Applications: Such applications process transactions with the help of online and terminal processes. The most common uses of such systems are for payroll preparation or processing employee salary.

2. Order Processing: Here orders get processed to proceed with invoicing, inventory control and account receivables. Order details are received from emails, phone calls or by manual input. This system is used worldwide for online booking of hotels, flights etc.

3. ATM (Automated Teller Machine): These devices manage high-volume transactions using sophisticated technology.

3. State the relationship between Information and Decision. 

An organisation comprises of different types of units involved in decision-making. Every department takes individual decisions to attain the preferred common objectives of the organisation.

An organisation needs to draft plans, set common targets and devise policies.

All these events are established on the information (data) which is derived from past experience and anticipated future conditions.

On the basis of such information, an organisation allocates resources and works towards achieving targets. Therefore, it can be said that information helps in decision making, and previously taken decisions creates a source of information in future.

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