Computerised Accounting System NCERT Textbook PDF

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Computerized Accounting System NCERT Textbook With Solution PDF Free Download


Chapter 13: Computerised Accounting System

A computerised accounting system is an accounting information system that processes the financial transactions and events as per Generally Accepted Accounting Principles (GAAP) to produce reports as per user requirements.

Every accounting system, manual or computerised, has two aspects. First, it has to work under a set of well-defined concepts called accounting principles.

Another, is that there is a user-defined framework for the maintenance of records and generation of reports.

In a computerised accounting system, the framework of storage and processing of data is called operating environment that consists of hardware as well as software in which the accounting system, works.

The type of the accounting system used determines the operating environment. Both hardware and software are interdependent.

The type of software determines the structure of the hardware. Further, the selection of hardware is dependent upon various factors such as the number of users, level of secrecy, and the nature of various activities of functional departments in an organization. 

Take the case of a club, for example, where the number of transactions and their variety is relatively small, a Personal Computer with standardised software may be sufficient.

However, for a large business organisation with a number of geographically scattered factories and offices, more powerful computer systems supported by sophisticated networks are required to handle the voluminous data and the complex reporting requirements.

In order to handle such requirements, multi-user operating systems such as UNIX, Linux, etc. are used. Modern computerised accounting systems are based on the concept of database.

 A database is implemented using a database management system, which is define by a set of computer programmes (or software) that manage and organise data effectively and provide access to the stored data by the application programmes.

The accounting database is well-organised with active interface that uses accounting application programs and reporting system.

Every computerised accounting system has two basic requirements; • Accounting Framework : It consists a set of principles, coding and grouping structure of accounting. •

Operating Procedure: It is a well-defined operating procedure blended suitably with the operating environment of the organisation.

The use of computers in any database-oriented application has four basic requirements as mentioned below;

Front-end Interface: It is an interactive link or a dialog between the user and database-oriented software through which the user communicates to the back-end database.

For example, a transaction relating to purchase of goods may be dealt with the accounting system through a purchase voucher, which appears on the computer’s monitor of data entry operator and when entered into the system is stored in the database.

The same data may be queried through reporting system say purchase analysis software program.

Back-end Database: It is the data storage system that is hidden from the user and responds to the requirement of the user to the extent the user is authorised to access.

Data Processing: It is a sequence of actions that are taken to transform the data into decision useful information. • Reporting System: It is an integrated set of objects that constitute the report.

Language English
No. of Pages17
PDF Size1.2 MB

NCERT Solutions Class 11 Accountancy Chapter 13 Computerised Accounting System

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 a 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 phone, printer, modem etc. by different technologies such as internet, Bluetooth or Wi-Fi is called connectivity.

2. Give three examples of a Transaction Processing System.

A computerized 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 gets processed to proceed with invoicing, inventory control and account receivables. Order details are received from mails, phone calls or by manual input. This system is used worldwide for online booking for 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 organization comprises different types of units involved in decision-making. Every department takes individual decisions to attain the preferred common objectives of the organization.

An organization 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 organization allocates resources and works towards achieving targets. Therefore, it can be said that information helps in decision making, and previously taken decisions create a source of information in the future.

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