{"id":23531,"date":"2021-05-22T17:02:04","date_gmt":"2021-05-22T11:32:04","guid":{"rendered":"https:\/\/mcq-questions.com\/?p=23531"},"modified":"2022-03-02T10:40:46","modified_gmt":"2022-03-02T05:10:46","slug":"ncert-solutions-for-class-11-accountancy-chapter-12","status":"publish","type":"post","link":"https:\/\/mcq-questions.com\/ncert-solutions-for-class-11-accountancy-chapter-12\/","title":{"rendered":"NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting"},"content":{"rendered":"<p>Detailed, Step-by-Step<a href=\"https:\/\/mcq-questions.com\/ncert-solutions-for-class-11-accountancy\/\"> NCERT Solutions for 11 Accountancy<\/a> Chapter 12 Applications of Computers in Accounting Questions and Answers were solved by Expert Teachers as per NCERT (CBSE) Book guidelines covering each topic in chapter to ensure complete preparation.<\/p>\n<h2>Applications of Computers in Accounting NCERT Solutions for Class 11 Accountancy Chapter 12<\/h2>\n<h3><span id=\"Class_6_Science_Chapter_1_Food_Where_does_it_Come_From_Exercise_Questions_and_Answers\">Applications of Computers in Accounting Questions and Answers <\/span>Class 11 Accountancy Chapter 12<\/h3>\n<p style=\"text-align: center;\"><span style=\"color: #0000ff;\">Short Answer Type Questions<\/span><\/p>\n<p>Question 1.<br \/>\nState the different elements of a computer system.<br \/>\nAnswer:<br \/>\nA computer system consist of the following six elements :<br \/>\n(1) Hardware<br \/>\n(2) Software<br \/>\n(3) People<br \/>\n(4) Procedures<br \/>\n(5) Data<br \/>\n(6) Connectivity.<\/p>\n<p>(1) Hardware &#8211; Hardware of computer systems includes Input Devices, C.P.U., Output Devices and Secondary Storage Components. Input devices includes keyboard, mouse, joystick, touch screen, scanner, voice input system, magnetic ink character reader, bar code reader etc.<\/p>\n<p>C.P.U. is Central Processing Unit, which has three units i.e. storage unit, control unit, arithmetic logic unit. Storage unit has two types of memory RAM (Random Access Memory) arid ROM (Read Only Memory).<\/p>\n<p>Output devices includes monitor or Visual Display Unit (VDU), printers and voice response system. Secondary storage devices includes hard disk, floppy disk, compact disk and DVD.<\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/01\/NCERT-Solutions-Guru.png?resize=170%2C17&#038;ssl=1\" alt=\"NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting\" width=\"170\" height=\"17\" data-recalc-dims=\"1\" \/><\/p>\n<p>(2) Software &#8211; A set of programmes, which is used to work with hardware is called its software. There are six types of software which are following :<\/p>\n<ul>\n<li>Operating System<\/li>\n<li>Utility Software<\/li>\n<li>Application Software<\/li>\n<li>Language Processors<\/li>\n<li>System Software<\/li>\n<li>Connectivity Software<\/li>\n<\/ul>\n<p>(i) Operating System : It is an important programme to start a computer and make them user interactive. For e.g. Window XP, Unix etc.<\/p>\n<p>(ii) Utility Software : These are pre-written programmes to provide procedures*commonly required by all applications.<\/p>\n<p>(iii) Application Software: These are user oriented programmes designed and developed for performing certain specified tasks.<\/p>\n<p>(iv) Language Processors : It checks for language syntax and finally translate the source programme into machine language.<\/p>\n<p>(v) System Software : It controls the operations of the computer. It helps in controlling the internal functions of a computer.<\/p>\n<p>(vi) Connectivity Software : These are helpful in creating and controlling a connection Between a computer and a server.<\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/01\/NCERT-Solutions-Guru.png?resize=170%2C17&#038;ssl=1\" alt=\"NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting\" width=\"170\" height=\"17\" data-recalc-dims=\"1\" \/><\/p>\n<p>(3) People &#8211; Those who interact with the computer are called live\u00acware of the computer system. They are most important part of the computer system.<\/p>\n<ul>\n<li>System Analysts : They design the data processing system.<\/li>\n<li>Operators : Those who operates the computer.<\/li>\n<li>Programmers : They write programmes to implement the data processing system design.<\/li>\n<\/ul>\n<p>(4) Procedures- The various operations performed in acertain way in order to\u2018achieved some desired results.<br \/>\nTypes of procedures<br \/>\n(i) Software-oriented : Procedures that provides set of instructions required for using the software of a computer system.<br \/>\n(ii) Hardware-oriented : Procedures that provides a set of information about the various components of the computer system.<br \/>\n(iii) Internal procedure \u2014 It helps in sequencing the working or operations of each sub-system of computer system.<\/p>\n<p>(5) Data &#8211; Data are facts and may consist of number, text, picture, maps, etc. A computer stores, processes, classifies, organises and retrieves data as and when required, in order to provide information which is required for taking decisions.<\/p>\n<p>(6) Connectivity &#8211; It refers to the way in which a computer system is connected to other electronic devices and link-ups such as satellite link, internet, telephone lines etc.<\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/01\/NCERT-Solutions-Guru.png?resize=170%2C17&#038;ssl=1\" alt=\"NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting\" width=\"170\" height=\"17\" data-recalc-dims=\"1\" \/><\/p>\n<p>Question 2.<br \/>\nList the distinctive advantages of a computer system over a manual system.<br \/>\nAnswer:<br \/>\nComputer is a electronic machine in which a lot of information or data can be stored so that data can be used in future. It has good memory and any part of the information stored in it can be recalled as and when required. It can also perform various calculation at a very high speed. For e.g. if a human being takes say 5 minutes to do some calculations, a computer can easily do it in part of a second.<\/p>\n<p>Advantages of Computer System over a Manual System :<\/p>\n<p>(1) Speed\u2014 It refers to the amount of time taken for accomplishing a task. Computer require far less time than human beings in performing a task. Human beings takes second or minute as unit of time whereas computer has such a fast speed that the relevant unit of time is fraction of a second.<\/p>\n<p>(2) Accuracy &#8211; Manual system can never be perfect, it can make some mistakes always but the computers are extremely accurate. This operations are error free. Most of the errors in computer system occur because of bad programming, erroneous data and deviation from procedures. These errors are caused by manual system and not by computer system.<\/p>\n<p>(3) Reliability &#8211; A man may feel mental and physical fatigue after long working hours but a computer never get tired like a human being. It can work continuously and does not suffer from lack of concentration and can perform the jobs of repetitive nature any number of times, in exactly the same way.<\/p>\n<p>(4) Versatility &#8211; Manual system also has the versatile nature but in comparison with computer it is very less. Computer is capable of performing a wide variety of tasks of different nature, at the same time. It can be used in business, industry, scientific, statistical, technological, communication and so on. Human being can do only limited number of tasks.<\/p>\n<p>(5) Storage or Memory &#8211; In comparison of manual system, computer system has large memory. It can store any volume of information or data for being processed. It can be stored in it on permanent basis. The information stored in it can also be recalled at any time when required.<\/p>\n<p>(6) Scientific System &#8211; A computer operates scientifically and never gets emotional while solving the problems like human being. Thus, it is clear from the above discussion that computer systems out perform the manual system.<\/p>\n<p>Question 3.<br \/>\nDraw block diagram showing the main components of a computer.<br \/>\nAnswer:<br \/>\nThe main components of a computer system are :<br \/>\n(1) Input Unit<br \/>\n(2) Central Processing System<br \/>\n(3) Output Unit.<br \/>\nThese are the essential building blocks of a computer system :<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-23532\" src=\"https:\/\/i1.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/05\/NCERT-Solutions-for-Class-11-Accountancy-Chapter-12-Applications-of-Computers-in-Accounting-1.png?resize=515%2C236&#038;ssl=1\" alt=\"NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting 1\" width=\"515\" height=\"236\" srcset=\"https:\/\/i1.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/05\/NCERT-Solutions-for-Class-11-Accountancy-Chapter-12-Applications-of-Computers-in-Accounting-1.png?w=515&amp;ssl=1 515w, https:\/\/i1.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/05\/NCERT-Solutions-for-Class-11-Accountancy-Chapter-12-Applications-of-Computers-in-Accounting-1.png?resize=300%2C137&amp;ssl=1 300w\" sizes=\"(max-width: 515px) 100vw, 515px\" data-recalc-dims=\"1\" \/><br \/>\nBlock diagram of main components of computer system<\/p>\n<p>Question 4.<br \/>\nGive three examples of a transaction processing system.<br \/>\nAnswer:<br \/>\nTransaction processing system serves the organisation at the operational level for which it records the daily routine transactions which are very important to conduct business.<br \/>\nExamples of transaction processing system :<\/p>\n<p>(1) Payroll Application &#8211; Earlier they were used to run on a computer system with punched card using batch processing. Now-a-days, they are running using terminals and online processings.<\/p>\n<p>(2) ATMs &#8211; Automatic Teller Machines use a number of specialised computer programmes to handle bank transactions.<\/p>\n<p>(3) Order Processing &#8211; It collects and process order from customer through mail or telephone or staff. Once order taken invoicing, A\/c receivable and stock control processing applications are started.<\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/01\/NCERT-Solutions-Guru.png?resize=170%2C17&#038;ssl=1\" alt=\"NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting\" width=\"170\" height=\"17\" data-recalc-dims=\"1\" \/><\/p>\n<p>Question 5.<br \/>\nState the relationship between information and decision.<br \/>\nAnswer:<br \/>\nAn organisation is a collection of various interdependent decision-making units that works to achieve the common organisational goal. Every organisation performs the same function i.e. accepting the input and providing them into output.<\/p>\n<p>Information is one of the most important resources in today\u2019s growing business environment. And most of the growing business houses are heavily investing in information systems. Every organisation depends upon its information system for the purpose of decision making. All organisations pursue same objectives through the process of allocation of resources, which is accomplished through the process of managerial decision-making. Information facilitates decision regarding allocation of resources and assists an organisation to achieve its objectives.<\/p>\n<p>An organisation has various types of information system at various organisational levels :<br \/>\n(i) ESS i.e. Executive Support System &#8211; It help in making decisions at the strategic level through advanced graphics and communications.<\/p>\n<p>(ii) MIS i.e. Management Information System &#8211; These are the information systems at the management level of an organisation that serve the functions of planning, controlling and decision-making by providing routine summary and exception reports.<\/p>\n<p>(iii) DSS i.e. Decision Support System &#8211; This information system is at the organisational management level that combine data and analysis reports to support the decision.<\/p>\n<p>(iv) TPS i.e. Transactions Processing System &#8211; These information systems serve at the operational level. They perform and record the daily routine transactions which are necessary to conduct the business.<\/p>\n<p>Question 6.<br \/>\nWhat is Accounting Information System?<br \/>\nAnswer:<br \/>\nAccounting information system is one of the most important information system used by the management in taking decisions. Accounting information when contained in a computerised environment is caifed accounting information system, It is a system that performs the enterprises accounting applications by processing high volume of data.<\/p>\n<p>It is widely used in profit as well as non-profit organizations because the accounting information that it provides is used not only by the accounts department but also by other departments like production department, human resource department, marketing and sales department, manufacturing department etc.<\/p>\n<p>An accounting information system gathers data describing the organisations activities, maintains a detailed financial record of the organisations operations, transforms the data into information and makes the information available to users both inside and outside the organisation. Accounting information system processes the data of the enterprise, ft collects the data, transforms the data into information and makes the information available to the user.<\/p>\n<p>An Accounting Information System is a system of collecting, processing, summarising and reporting information about a business organisation in monetary terms.<\/p>\n<p>Features of Accounting Information System :<br \/>\n1. AIS helps in classifying and manipulating the transaction of an organisation.<br \/>\n2. AIS generates reports for the outsiders for meeting Government requirement, for accounting standard authorities, tax authorities etc.<br \/>\n3. AIS generates reports for the management for decision making.<br \/>\n4. AIS is helpful in producing budget forecasts etc.<br \/>\n5. AIS is helpful in maintaining accounting information as per law.<br \/>\n6. AIS can easily be manipulated, so it is required to keep a highly safe and secure environment to ensure its safety.<br \/>\nAccounting Information System performs four processing tasks :<\/p>\n<ul>\n<li>Data Collection<\/li>\n<li>Data Manipulation<\/li>\n<li>Data Storage<\/li>\n<li>Document Preparations.<\/li>\n<li><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/01\/NCERT-Solutions-Guru.png?resize=170%2C17&#038;ssl=1\" alt=\"NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting\" width=\"170\" height=\"17\" data-recalc-dims=\"1\" \/><\/li>\n<\/ul>\n<p>Question 7.<br \/>\nState the various essential features of an accounting report.<br \/>\nAnswer:<br \/>\nData when processed becomes information i.e. firstly data is collected from various sources and then manipulated in such a way as to provide certain information. When the related information is summarised to meet a particular need, it is called as a report. &#8216;Hie level and extent of report varies according to the level it is submitted and the type of decision to be based upon it. A report must be effective, efficient and helpful in the decision-making.<br \/>\nThe essential features of an accounting report are following :<br \/>\n(i) Relevance<br \/>\n(ii) Timeliness<br \/>\n(iii) Accuracy<br \/>\n(iv) Completeness<br \/>\n(v) Summarisation<br \/>\n(i) Relevance &#8211; To be useful, report must be relevant to the decision\u00acmaking needs of user. Report has the quality of relevance. When it influences the economic decision of the user by helping them to evaluate past, present or future events or confirming or correcting their past evaluation.<\/p>\n<p>(ii) Timeliness &#8211; Reports must be finitely to have any usefulness for decision makers. If there is undue delay in reporting, it may lose its relevance. To provide report on timely basis, it may often be necessary to report before al I aspects of transaction or other events are known.<\/p>\n<p>(iii) Accuracy &#8211; To be-reliable and useful in decision making process a resort must be accurate i.e. it is free from error or bias or subjectivity. It must represent true and fair description neutrally.<\/p>\n<p>(iv) Completeness &#8211; To be reliable, a report must be complete within the bounds of materiality and cost. An omission can cause report to be false or misleading and thus unreliable and deficient in terms of its relevance.<\/p>\n<p>(v) Summarisation &#8211; Report must be brief and comprehensive so that user can use its information timely for decision-making purpose.<\/p>\n<p>Question 8.<br \/>\nName three components of a Transaction Processing System.<br \/>\nAnswer:<br \/>\nTransaction Processing System (TPS) serve the organisation at the operational level to perform and record the daily routine transaction which are very important to conduct business. Every transaction processing system has three components :<br \/>\n(1) Input<br \/>\n(2) Processing<br \/>\n(3) Output.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-23533\" src=\"https:\/\/i0.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/05\/NCERT-Solutions-for-Class-11-Accountancy-Chapter-12-Applications-of-Computers-in-Accounting-2.png?resize=282%2C45&#038;ssl=1\" alt=\"NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting 2\" width=\"282\" height=\"45\" data-recalc-dims=\"1\" \/><\/p>\n<p>(1) Input includes the data collection and data entry.<br \/>\n(2) Processing includes data editing, data validation, data manipulation and data storage.<br \/>\n(3) Output includes information and reporting.<br \/>\nInformation Technology or Computer System works on principle GIGO i.e. Garbage in-Garbage out, so, it is necessary that the input is accurate, complete and authorised. This ca.i be done by automating the input.<\/p>\n<p>Question 9.<br \/>\nGive examples of .the relationship between a Human Resource Information System and MIS.<br \/>\nAnswer:<br \/>\nMIS i.e. Management Information System &#8211; MIS is a system that provides the information necessary to take decision and manage or control an organisation effectively. This system can be used at many levels by management i.e. Operational, Tactical and Strategic. It has many other sub-systems like Accounting Information System, Human Resource Information System, Manufacturing Information System etc.<\/p>\n<p>Human Resource Information System &#8211; People are the most valuable assets and resources of the organisation. Human Resource Information System keeps the records of the manpower that works for the organisation. It keeps the full and complete records of all from owner to worker of the organisation.<\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/01\/NCERT-Solutions-Guru.png?resize=170%2C17&#038;ssl=1\" alt=\"NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting\" width=\"170\" height=\"17\" data-recalc-dims=\"1\" \/><\/p>\n<p>Relationship between a Human Resource Information System and MIS &#8211; The business process in the Human<\/p>\n<p>Resources Department involve the following activities :<\/p>\n<ul>\n<li>Details of the worker.<\/li>\n<li>Number of days they work.<\/li>\n<li>How long they work.<\/li>\n<li>Number of workers required.<\/li>\n<li>Number of workers for promotion.<\/li>\n<li>Any difficulties in working conditions.<\/li>\n<li>Particular problem of any worker.<\/li>\n<li>Training of workers.<\/li>\n<li>Wages to workers.<\/li>\n<li>Other facilities required by workers etc.<\/li>\n<\/ul>\n<p>The MIS therefore includes :<\/p>\n<ul>\n<li>Give sanctions for the facilities.<\/li>\n<li>Give sanctions for the wage payment.<\/li>\n<li>Appoint the workers required.<\/li>\n<li>Do the promotion.<\/li>\n<li>Improves the working conditions.<\/li>\n<li>Arrange the training.<\/li>\n<li>Try to solve the problems of workers.<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"color: #0000ff;\">Long Answer Type Questions<\/span><\/p>\n<p>Question 1.<br \/>\n\u2018An organisation is a collection of interdependent decision-making units that exists to pursue organisational objectives.\u2019 In the light of this statement, explain the relationship between information and decision. Also explain the role of Transaction Processing System in facilitating the decision-making process in business organisation.<br \/>\nAnswer:<br \/>\n\u2018An organisation is a collection of interdependent decision\u00acmaking units that exists to pursue organisational objectives.\u2019 Every organisation performs the same functions i.e. accepting the input and providing them into output.<\/p>\n<p>Information is one of the most important resource in today\u2019s growing business environment. And most of the growing business houses are heavily investing in information systems. Every organisation depends upon its information system for the purpose of decision making.<\/p>\n<p>All organisations pursue some objectives through the process of allocation of resources, which is accomplished through the. process of managerial decision-making. Information system facilitates decision regarding allocation of resources and assists an organisation to achieve its goals.<\/p>\n<p>An organisation has various types of information system at various organisational levels:<br \/>\n(i) ESS Le. Executive Support System &#8211; It help in making decisions at the strategic level through advanced graphics and communications.<\/p>\n<p>(ii) MIS Le. Management Information System &#8211; These are the information systems at the management level of an organisation that serve the functions of planning, controlling and decision-making by providing routine summary and exception reports.<\/p>\n<p>(iii) DSS Le. Decision Support System &#8211; This information system is at the organisational management level that combines data and analysis report to support the decision.<\/p>\n<p>(iv) TPS Le. Transactions Processing System &#8211; These information systems serve at the operational level. They perform and record the daily routine transactions which are very important to run the business.<\/p>\n<p>Role of Transactions Processing System in decision-making process in Business Organisation &#8211; Transaction Processing System process the transaction The purpose of TPS is to record, process, validate and store transactions this occurs in the various fields of the business organisation for subsequent-retrieval for decision-making purpose. The transactions may be internal or external. Infernal transactions may be occurred when stores supplies materials for production. However, when sales department, sales goods to the market, external transaction occurs. TPS follows six steps in processing a transaction.<\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/01\/NCERT-Solutions-Guru.png?resize=170%2C17&#038;ssl=1\" alt=\"NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting\" width=\"170\" height=\"17\" data-recalc-dims=\"1\" \/><\/p>\n<ul>\n<li>Collection and Entry of Data &#8211; Data must be collected and entered into the system through input devices before it is processed.<\/li>\n<li>Validation of Data &#8211; It ensures the reliability and accuracy of input data by comparing with stored data. It checks for correction and if some error are found it corrects.<\/li>\n<li>Manipulation of Data &#8211; It performs the calculations for the transactions.<\/li>\n<li>Storage of Data &#8211; Processed actions are stored in transaction database.<\/li>\n<li>Information &#8211; Stored data is processed using the query facility to produced desired information.<\/li>\n<li>Output or Report Generation &#8211; Lastly reports can be prepared on the basis of the information content according to decision usefulness of report.<\/li>\n<\/ul>\n<p>TPS accepts complete transaction as input stores and retrieves the accounting data for processing as and when required for generating an accounting report as output.<\/p>\n<p>TPS helps in decision-making of business organisation by processing entire accumulated data to generate the desired results according to decision requirement. As we know that TPS serve the organisation at the operational level and record and process the daily routine transactions.<\/p>\n<p>For decision-making these daily routine transactions are very important. TPS can provide instant report for management for decision-making like Stock Statement, Trial Balance, Trading and Profit &amp; Loss Account, Balance Sheet, Value Added Tax (VAT), Payroll Reports etc.<\/p>\n<p>It becomes very easy for the management to take decision when it has all the reports in its hand. So, we can say the TPS provides great help for&#8217;decision-making for business organisation-<\/p>\n<p>Question 2.<br \/>\nExplain 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.<br \/>\nAnswer:<br \/>\nA management information system is an information system that generates, accurate, timely and organised information to help managers make decision, control process, solve problems, supervise activities and track progress. It provides information necessary&#8217; to take decision and manage an organisation effectively.<\/p>\n<p>Management information system has a link with all the functional information system in an organisation like Accounting Information System, Manufacturing Information System, Human Resource Information System, Financial Information System, Marketing Information System etc.<\/p>\n<p>All the functional information system in an organisation that provides the information regarding their departments to management information system and receives the orders and instructions about the decision taken by the management. The following diagram shows the relationship between organisational was and the other functional information system in an organisation :<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-23534\" src=\"https:\/\/i2.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/05\/NCERT-Solutions-for-Class-11-Accountancy-Chapter-12-Applications-of-Computers-in-Accounting-3.png?resize=515%2C240&#038;ssl=1\" alt=\"NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting 3\" width=\"515\" height=\"240\" srcset=\"https:\/\/i2.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/05\/NCERT-Solutions-for-Class-11-Accountancy-Chapter-12-Applications-of-Computers-in-Accounting-3.png?w=515&amp;ssl=1 515w, https:\/\/i2.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/05\/NCERT-Solutions-for-Class-11-Accountancy-Chapter-12-Applications-of-Computers-in-Accounting-3.png?resize=300%2C140&amp;ssl=1 300w\" sizes=\"(max-width: 515px) 100vw, 515px\" data-recalc-dims=\"1\" \/><br \/>\nThe diagram shown above entails the five widely recognised functional areas of management of an organisation. An organisation operates in a given environment surrounded by the Government, society, suppliers and customers. The informational needs emerges from the business processes stratified into functional areas. MIS receives and provide information to the various sub-system of the organisation.<\/p>\n<p>Accounting information system is an important sub-system of the MIS. It provides and receives information to the other functional MIS. Following examples illustrate the relationship and data interface between AIS and various sub-components of MIS.<\/p>\n<p>I. Relationship between AIS, Manufacturing Information System and Human Resource Information System &#8211;<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-23535\" src=\"https:\/\/i1.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/05\/NCERT-Solutions-for-Class-11-Accountancy-Chapter-12-Applications-of-Computers-in-Accounting-4.png?resize=383%2C353&#038;ssl=1\" alt=\"NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting 4\" width=\"383\" height=\"353\" srcset=\"https:\/\/i1.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/05\/NCERT-Solutions-for-Class-11-Accountancy-Chapter-12-Applications-of-Computers-in-Accounting-4.png?w=383&amp;ssl=1 383w, https:\/\/i1.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/05\/NCERT-Solutions-for-Class-11-Accountancy-Chapter-12-Applications-of-Computers-in-Accounting-4.png?resize=300%2C277&amp;ssl=1 300w\" sizes=\"(max-width: 383px) 100vw, 383px\" data-recalc-dims=\"1\" \/><\/p>\n<p>The above diagram depicts how these three departments are related to each other. The human resource department sends a list and details of workers to the accounts and manufacturing departments. The manufacturing department send a report of level of production achieved by each worker and other deductions to be made from their wages to the accounts department as well as human resource department.<\/p>\n<p>The accounts department on receiving such reports make its own calculations and make the payment to the workers. It also sends the report of same to both the department i.e. HR department and manufacturing departments to monitor the performance of the workers.<\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/01\/NCERT-Solutions-Guru.png?resize=170%2C17&#038;ssl=1\" alt=\"NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting\" width=\"170\" height=\"17\" data-recalc-dims=\"1\" \/><\/p>\n<p>II. Relationship between AIS and Marketing Information<br \/>\nSystem &#8211; Market and Sales Department performs following activities :<br \/>\n(i) Inquiry Process<br \/>\n(ii) Creating Contacts<br \/>\n(iii) Order Taking<br \/>\n(iv) Dispatching Goods<br \/>\n(v) Billing.<\/p>\n<p>Accounting sub-system transaction cycle includes :<br \/>\n(i) Processing of Sales Order<br \/>\n(ii) Credit Authorisation<br \/>\n(iii) Keeping Custody of Goods<br \/>\n(iv) Stock Position<br \/>\n(v) Dispatch Details<br \/>\n(vi) Accounts Receivable etc.<\/p>\n<p>III. Relationship between AIS and Manufacturing Information System &#8211; Production department perform following activities:<br \/>\n(i) Preparing plans, schedules<br \/>\n(ii) Issue of material requisition forms<br \/>\n(iii) Issue of job cards<br \/>\n(iv) Issue of stock<br \/>\n(v) Handling of vendor invoices<br \/>\n(vi) Payment to vendors\/suppliers.<\/p>\n<p>Accounting sub-system transaction cycle includes :<br \/>\n(i) Processing of purchases order<br \/>\n(ii) Advance payment<br \/>\n(iii) Stock updation<br \/>\n(iv) Accounts payable etc.<\/p>\n<p>Question 3.<br \/>\n\u2018An accounting report is essential a report which must be able to fulfill certain basic criteria\/ Explain. List the various types of accounting reports.<br \/>\nAnswer:<br \/>\nData means facts which may be numeric, textual, pictorial or vocal. On the other hand, information refers to processed data placed in a meaningful context for the users. Processing converts data into information. When all related information is summarised to meet a particular need, it is called as report.<\/p>\n<p>The context and design of the report varies according to the level it is submitted and the type of decision to made on the basis of the report. A report must be efficient, effective, accurate and relevant. It should be helpful in taking decisions. An accounting report is essential a report which must be able to fulfil contain basic criteria, which are following:<br \/>\n(1) Relevance<br \/>\n(2) Completeness<br \/>\n(3) Accuracy<br \/>\n(4) Timeliness<br \/>\n(5) Summarisation.<\/p>\n<p>(1) Relevance &#8211; To be useful, report must be relevant to the decision-making needs of user. Report has the quality of relevance. When it influences the economic decision of the user by helping them to evaluate past, present or future events or confirming or correcting their past evaluation.<\/p>\n<p>(2) Completeness &#8211; To be reliable, a report must be complete within the bounds of materiality and cost. An omission can cause report to be false or misleading and thus unreliable and deficient in terms of its relevance.<\/p>\n<p>(3) Accuracy &#8211; To be reliable and useful in decision-making process, a report must be accurate i.e. it is free from error or bias or subjectivity. It must represent true and fair description neutrally.<\/p>\n<p>(4) Timeliness &#8211; Reports must be timely to have any usefulness for decision makers. If there is undue delay in reporting, it may lose its relevance. To provide report on timely basis, it may often be necessary to report before all aspects of transaction or other events are known.<\/p>\n<p>(5) Summarisation &#8211; Report must be brief and comprehensive so that user can use its information timely for decision-making purpose.<\/p>\n<p>The following four steps are taken in designing the accounting report:<br \/>\n(1) Defining Objectives &#8211; The objectives of the report must be defined clearly. It must specify, who are the user and the decision to be based on the report.<\/p>\n<p>(2) Structure of the Report &#8211; The report should be complete and must be presented in a clear style.<\/p>\n<p>(3) Querying with the Database &#8211; The report must specify the various information queries which are helpful in interacting with the database.<\/p>\n<p>(4) Finalising the Report &#8211; It must have complete ending with proper suggestions of its study.<\/p>\n<p>Various types of accounting reports &#8211; The report may be routine report or specific report. For example, ledger is a routine report whereas a report generated to show the accounts of particular customer is a specific reports. Different reports serve different purposes.<\/p>\n<p>(1) Demand Reports &#8211; Report generated on the demand of the management. For example, Stock Valuation Report, Bad Debts Reports for a given period etc.<\/p>\n<p>(2) Supplier Reports &#8211; Report generated as per the need of the management. Presenting various aspects of the suppliers. For example. Purchase analysis, Vendor analysis report etc.<\/p>\n<p>(3) Customer Reports &#8211; Reports generated as per need of the management depicting the top customer, list of faulty customer, list of bulk customer etc.<\/p>\n<p>(4) Exception Reports &#8211; Reports generated for some specific condition or exceptions. For example, Stock Status Report, Over-Stocked Status etc.<\/p>\n<p>(5) Responsibility Reports &#8211; The various reports prepared by managers responsible. For example, report regarding different aspects of sales to be submitted by the sales manager.<\/p>\n<p>(6) Summary Reports &#8211; It is a summarised report of all the activities of an organisation. For example, Balance Sheet, Trial Balance etc.<\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/01\/NCERT-Solutions-Guru.png?resize=170%2C17&#038;ssl=1\" alt=\"NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting\" width=\"170\" height=\"17\" data-recalc-dims=\"1\" \/><\/p>\n<p>Question 4.<br \/>\nDescribe the various elements of a computer system and explain the distinctive features of a computer system and manual system.<br \/>\nAnswer:<br \/>\nThe dictionary meaning of computer is \u201can electronic calculating machine\u201d. This meaning of computer does not reflect upon the true capabilities of a computer. A computer is a very versatile machine capable of performing diversified functions at an incredibly fast speed with accuracy.<\/p>\n<p>It converts raw data into meaningful information. The data is fed into the computer and in case of need it can be retrieved and converted into output.<\/p>\n<p>A computer is an electronic machine which operates on given instruction and processes the input data, to convert it into some output.<\/p>\n<p>Thus, a computer is an electronic device, in which a lot of information or data can be stored so that the data can be used in future. It can also performs various calculations at very high speed.<\/p>\n<p>Elements of Computer System &#8211; A computer system is a combination of six elements :<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-23536\" src=\"https:\/\/i2.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/05\/NCERT-Solutions-for-Class-11-Accountancy-Chapter-12-Applications-of-Computers-in-Accounting-5.png?resize=521%2C115&#038;ssl=1\" alt=\"NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting 5\" width=\"521\" height=\"115\" srcset=\"https:\/\/i2.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/05\/NCERT-Solutions-for-Class-11-Accountancy-Chapter-12-Applications-of-Computers-in-Accounting-5.png?w=521&amp;ssl=1 521w, https:\/\/i2.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/05\/NCERT-Solutions-for-Class-11-Accountancy-Chapter-12-Applications-of-Computers-in-Accounting-5.png?resize=300%2C66&amp;ssl=1 300w\" sizes=\"(max-width: 521px) 100vw, 521px\" data-recalc-dims=\"1\" \/><\/p>\n<p>(1) Hardware &#8211; Hardware is the physical component of the computer system. It may be classified under the following categories :<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-23537\" src=\"https:\/\/i1.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/05\/NCERT-Solutions-for-Class-11-Accountancy-Chapter-12-Applications-of-Computers-in-Accounting-6.png?resize=473%2C123&#038;ssl=1\" alt=\"NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting 6\" width=\"473\" height=\"123\" srcset=\"https:\/\/i1.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/05\/NCERT-Solutions-for-Class-11-Accountancy-Chapter-12-Applications-of-Computers-in-Accounting-6.png?w=473&amp;ssl=1 473w, https:\/\/i1.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/05\/NCERT-Solutions-for-Class-11-Accountancy-Chapter-12-Applications-of-Computers-in-Accounting-6.png?resize=300%2C78&amp;ssl=1 300w\" sizes=\"(max-width: 473px) 100vw, 473px\" data-recalc-dims=\"1\" \/><br \/>\n(i) Input Devices : Input devices are those devices which are used to enter data into the computer system. It is further classified as follows:<\/p>\n<ul>\n<li>Keyboard<\/li>\n<li>Mouse<\/li>\n<li>Joystick<\/li>\n<li>Touch Screen<\/li>\n<li>Scanner<\/li>\n<li>Magnetic Ink Character Reader (MICR)<\/li>\n<li>Bar Code Reader (BCR).<\/li>\n<\/ul>\n<p>(ii) C.P.U. (Central Processing Unit) &#8211; It is the main part of the computer hardware. It is referred to as the brain of the computer. This part of the computer enrolls all the functions of the computer.<\/p>\n<p>C.P.U. is divided into three parts :<\/p>\n<ul>\n<li>Control Unit<\/li>\n<li>Arithmetical and Logic Unit (ALU)<\/li>\n<li>Memory Unit.<\/li>\n<\/ul>\n<p>Control Unit &#8211; It controls the working of the computer and ascertains whether or not the computer is functioning as per the commands given to it by the user. It is located in between the Memory Unit and Arithmetic and Logic Unit. The data can be transferred between them through this unit.<\/p>\n<p>ALU &#8211; This unit verify the accuracy of data received for the memory unit and to transfer the same back to the main memory of the computer. This unit performs all arithmetical and logical functions.<\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/01\/NCERT-Solutions-Guru.png?resize=170%2C17&#038;ssl=1\" alt=\"NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting\" width=\"170\" height=\"17\" data-recalc-dims=\"1\" \/><\/p>\n<p>Memory Unit &#8211; This unit stores data, calculations and results into it and in case of need it sends the data to ALU in the form of output. The capacity of memory is measured in terms of bytes, kilobytes, megabytes and gigabytes.<\/p>\n<p>1 Kilobyte KB = 1024 Bytes<br \/>\n1 Megabyte MB = 1024 \u00d7 1024 Bytes<br \/>\n1 Gigabyte GB = 1024 \u00d7 1024 \u00d7 1024 Bytes<br \/>\n1 Terabyte TB = 1024 Gigabyte.<\/p>\n<p>(iii) Output Devices &#8211; Output diveces are those devices which are used which produced the processed results in readable and understandable form. It is further classified as follows:<\/p>\n<ul>\n<li>Monitor or Visual Display Unit (VDU)<\/li>\n<li>Printers<\/li>\n<li>Voice Response System.<\/li>\n<\/ul>\n<p>(iv) Secondary Storage Devices &#8211; To avoid the data loss we need to save it on same storage device. Floppy disk or hard disk are generally used as storage mediums. These storage devices are called secondary storage devices.<\/p>\n<ul>\n<li>Hard Disk<\/li>\n<li>Floppy Disk<\/li>\n<li>Compact Disk<\/li>\n<li>DVD<\/li>\n<\/ul>\n<p>(2) Software &#8211; A set of programmes, which is used to work with hardware is called its software. There are six types of software which are following:<br \/>\n(i) Operating System Software<br \/>\n(ii) Utility Software<br \/>\n(iii) Application Software<br \/>\n(iv) Language Processors<br \/>\n(v) System Software<br \/>\n(vi) Connectivity Software.<\/p>\n<p>(i) Operating System Software-It is an important programme to start a computer and make them user interactive.<br \/>\nFor example, Window XP, Unix etc.<br \/>\n(ii) Utility Software : There are pre-written programmes to provide procedures commonly required by all applications.<br \/>\n(iii) Application Software : These are user-oriented programmes designed and developed for performing certain specified tasks.<br \/>\n(iv) Language Processors : It checks for language syntax and finally translate the source programme into machine language.<br \/>\n(v) System Software : It controls the operations of the computer. It helps in controlling the internal functions of a computer.<br \/>\n(vi) Connectivity Software : These are helpful in creating and controlling a connection between a computer and a server.<\/p>\n<p>(3) People &#8211; Those who interact with the computer are called live ware of the computer system. They are the most important part of the computer system.<br \/>\nSystem Analysts : They design the data processing system.<br \/>\nOperators : Those who operates the computer.<br \/>\nProgrammers : They write programmes to implement the data processing system design.<\/p>\n<p>(4) Procedures &#8211; The various operations performed in a certain way in order to achieved some desired results.<br \/>\nTypes of procedures<br \/>\n(i) Software-oriented : Procedures that provides set of instructions required for using the software of a computer system.<br \/>\n(ii) Hardware-oriented : Procedures that provides a set of information about the. various components of the computer system.<br \/>\n(iii) Internal procedure &#8211; It helps in sequencing the working or operations of each sub-system of computer system.<\/p>\n<p>(5) Data &#8211; Data are facts and may consist of number, text, picture, maps, etc. A computer stores, processes, classifies, organises and retrieves data as and when required, in order to provide information which is required for taking decisions.<\/p>\n<p>(6) Connectivity &#8211; It refers to the way in which a computer system is connected to other electronic devices and link ups such as satellite link, internet, telephone lines etc.<\/p>\n<p>Distinctive features of a computer system and manual system &#8211; Computers are very fast and accurate in performing the work. Computers have left behind the humans in all fields except in thinking and making self-decisions.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"201\"><strong>Basis<\/strong><\/td>\n<td width=\"93\"><strong>Computer System<\/strong><\/td>\n<td width=\"97\"><strong>Manual System<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"201\">1.\u00a0\u00a0\u00a0\u00a0 Speed<br \/>\n2.\u00a0\u00a0\u00a0\u00a0 Decision-making<br \/>\n3.\u00a0\u00a0\u00a0\u00a0 Accuracy<br \/>\n4.\u00a0\u00a0\u00a0\u00a0 Memory<br \/>\n5.\u00a0\u00a0\u00a0\u00a0 Follow up of instructions<br \/>\n6.\u00a0\u00a0\u00a0\u00a0 Versatility<br \/>\n7.\u00a0\u00a0\u00a0\u00a0 Reliability<\/td>\n<td width=\"93\">Very fast<br \/>\nVery poor<br \/>\nVery good<br \/>\nVery good<br \/>\nVery good<br \/>\nVery good<br \/>\nVery good<\/td>\n<td width=\"97\">Slow<br \/>\nGood<br \/>\nNot so good<br \/>\nNormal<br \/>\nLess good<br \/>\nNot so good<br \/>\nLess good<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>(1) Speed &#8211; The speed to perform certain work is very fast in comparison to manual system. It can do millions of calculations in one second.<\/p>\n<p>(2) Decision-Making &#8211; Computer system has not any decision\u00acmaking power of its own, it can only work on instructions given by human beings whereas manual system has good decision\u00acmaking power.<\/p>\n<p>(3) Accuracy &#8211; Manual system can never be perfect, it can make some mistake often but the computers are extremely accurate. Their operations are error free.<\/p>\n<p>(4) Memory &#8211; In comparison of manual system, a computer system has large memory. It can store any volume of information or data for being processed. It can be stored in it on permanent basis.<\/p>\n<p>(5) Follow-up of Instruction &#8211; Computer system can perform only those functions for which it instructed but in manual system follow-up of instruction is not very&#8217; good.<\/p>\n<p>(6) Versatility &#8211; Computer system is more versatile than manual system.<\/p>\n<p>(7) Reliability &#8211; A man may feel mental and physical fatigue after long working hours but a computer never get tired like a human being. It can work continuously and does not suffer from lack of concentration and can perform the jobs of repetitive nature any number of times in exactly the same way.<\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/mcq-questions.com\/wp-content\/uploads\/2021\/01\/NCERT-Solutions-Guru.png?resize=170%2C17&#038;ssl=1\" alt=\"NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting\" width=\"170\" height=\"17\" data-recalc-dims=\"1\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Detailed, Step-by-Step NCERT Solutions for 11 Accountancy Chapter 12 Applications of Computers in Accounting Questions and Answers were solved by Expert Teachers as per NCERT (CBSE) Book guidelines covering each topic in chapter to ensure complete preparation. Applications of Computers in Accounting NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/mcq-questions.com\/ncert-solutions-for-class-11-accountancy-chapter-12\/\"> <span class=\"screen-reader-text\">NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","spay_email":""},"categories":[4],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting - MCQ Questions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mcq-questions.com\/ncert-solutions-for-class-11-accountancy-chapter-12\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NCERT Solutions for Class 11 Accountancy Chapter 12 Applications of Computers in Accounting - MCQ Questions\" \/>\n<meta property=\"og:description\" content=\"Detailed, Step-by-Step NCERT Solutions for 11 Accountancy Chapter 12 Applications of Computers in Accounting Questions and Answers were solved by Expert Teachers as per NCERT (CBSE) Book guidelines covering each topic in chapter to ensure complete preparation. 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