Long Answer Type Questions<\/span><\/p>\nQuestion 1. \nDescribe and discuss the procedure of creating the receipts side of a cash book. \nAnswer: \nCash book is a type of accounting report. The procedure of creating the receipts side of cash book is as same as report generation. To produce receipts side of a cash book, it is necessary to retrieve a set of processed data records which provide information on code (Account Number), Name of account, Particular and Credit Balance with reference of each account where cash account is debited. We have to find out the amount and particulars of the transaction in which cash is received i.e. cash account is debited. Firstly, to find out these amounts and particular we have to make a set of SQL statements and save them into Database after giving particular name to each query.<\/p>\n
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After this we have to start the MS Access database- \nSelect there create report in design view and Query (last saved). This respond to give blank report design divided into three sections – Page Header, Detail and Page Footer and of available fields of Query. Here, we design our report with the tools provided by Access like giving name to the report, defining its size and colour. After this we select all the fields from our Query and drag and drop them into the Details section. By applying some arithmetical calculations provided by Access we get the receipt side of cash book.<\/p>\n
Question 2. \nDiscuss the concept of accounting reports. Explain the three steps involved in creating such reports. \nAnswer: \nA report displays information that is acquired from data processing and transformation in an organised manner. Reports tend to reduce the level of uncertainly, associated with decision-maker and also influence their positive action. The output of the Computerised Accounting System are accounting reports. An accounting system with-out reporting capability is incomplete as reporting is one of the main purpose for which an accounting system is designed and operated upon. Cash Book, Bank Book, Ledger, Trial Balance, Profit & Loss Account and Balance Sheet are the examples of accounting reports.<\/p>\n
Data from various sources is collected and manipulated in such a way as to provide certain information. Then the related information is comprised to render certain use, and such summarised information is called accounting report. The level and extent of the report varies according to the level it\u2019s submitted and the type of decision to be based on it. In order to be effective a report must be accurate, timely and relevant.<\/p>\n
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An accounting report is always prepared with a definite objectives. Every report is a collection of related information for a particular need and purpose. It must satisfy following two objectives – \n(1) To reduce the level of uncertainty that is faced by a decision-maker. \n(2) To influence the behaviour of decision-maker. .<\/p>\n
Accounting informtion generated by processing of accounting data \nis gathered to generate the accounting report. An accounting report therefore, is the physical form of accounting information. Useful accounting reports must have five following characteristics – \n(1) Relevance \n(2) Timeliness \n(3) Accuracy \n(4) Completeness \n(5) Summarisation<\/p>\n
(1) Relevance: To be useful, report must be relevant to the decision making needs of the user. Report has the quality of relevance when it influences to economic decision of the user by helping them to evaluate past, present or future events or confirming or correcting their past evaluation. The productive and confirmatory role of report are inter-related.<\/p>\n
(2) Timeliness : If there is undue delay in reporting, it may lose its relevance. To.provide report on a timely basis, it may often be necessary to report before all aspects of a transaction or other events are known. Conversely, reporting is delayed until all aspects are known, the report may be highly reliable but of little use to the user who have had to make decision in the interim period.<\/p>\n
(3) Accuracy : Accounting report be accurate and present true and fix view of the financial position and performance of the enterprise.<\/p>\n
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(4) Completeness : To be reliable report in accounting 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 decision-making.<\/p>\n
(5) Summarisation: Report should be summarised in manner which makes it attractive and useful to users. \nAn accounting report, in order to be useful, must display information content in such a way to give confidence to the user, influence his behaviour and prompt him to take positive actions. Reports, which do not meet the above-stated objectives, lack or do not have sufficient information content, have no value.<\/p>\n
Types of Accounting Report : \n(1) Programmed Reports \n(2) Casual Reports \n(1) Programmed Reports : It contain information useful for decision-making situations that the user have anticipated to occur. Programmed Reports are of two types : \n(a) Scheduled Reports \n(b) On-demand Reports<\/p>\n
(a) Scheduled Reports – Reports which are produced according to a given time frame, are called scheduled report. The time\u00acframe may be daily, weekly, monthly, quarterly or yearly. Trial Balance, Ledger, Statement of Cash, Bank Book, Inventory Report, Profit & Loss Account and Balance Sheet, etc. are the examples of scheduled reports.<\/p>\n
(b) On-demand Reports – Reports which are produced only on the triggering of some events, are called On-demand Reports. Customer\u2019s Statement of Accounts, Inventory Re-order Report, etc. are the examples of On-demand Reports.<\/p>\n
(2) Casual Reports : There are reports, the need for which is not anticipated, the information content of which may be useful but casually required. These are ad hoc reports and are generated casually by executing some simple queries without requiring much of professional assistance. As opposed to programmed reports, casual reports are generated as and when required.<\/p>\n
The process of creating accounting reports in Access involves following three steps: \n(1) Designing the Report \n(2) Identifying the Accounting Information Queries \n(3) Creating an Accounting Report<\/p>\n
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(1) Designing the Report: Every report is expected to meet certain objectives of reporting for which it is designed and developed. It must has the five main characteristics of good report. It should not be too big so as not to be read at all or too small so as to missing some important information that is expected to facilitate the decision-making. Objective-oriented reporting means designing the report in such a manner as to meet the pre\u00acdetermined objectives in view.<\/p>\n
(2) Identifying Accounting Information Queries : A number of SQL statements are written in such a way that each successive SQL statement relies upon the results of the preceding SQL statement and refines its results by using fresh data from existing data tables or queries.<\/p>\n
(3) Using the Report Set of Final SQL Statements: The record set . of final SQL statement that relies upon the preceding SQL statement, is collection of report-oriented information. This record set need be embedded in the report being produced.<\/p>\n
Question 3. \nDiscuss with a set of inter-related data tables, the basics of creating queries in MS Access? \nAnswer: \nA query is a statement that gives filtered data aeeordingto one’s conditions and specifications. A query may be created to find and retrieve the exaet data that meets the specific conditions. A query can retrieve wanted data from multiple tables at one time.<\/p>\n
A query can also update or delete multiple records at the same time and can perform predefined calculations on the given data. A query is a link between inter-related tables, forms etc.<\/p>\n
Accounting information that is presented in an accounting report is generated by creating and executing various queries using DBMS. A query is a statement that communicates to Access the kind of information we need to extract from one or more inter-related tables. Queries can be used as a source of information for forms and reports.<\/p>\n
The basics of creating queries in MS Access with a set of inter-related data tables are discussed below : \nAs we know that Relational Database Management System stores data in different table (Relations) so that there is no or minimum data redundancy. But for a complete view of data stored across various tables is achieved only by executing queries based on SQL. A query is capable of displaying records containing fields from across a number of data tables.<\/p>\n
SQL has statement for data definition, query and update. Besides this, it has the capability to define user-oriented views of database, specify security and authorisation, define integrity constraints and various other operations. Various SQL statements are used to create queries for inter-related data tables. Consider this following statement: \nSELECT Code, Name, Sum (Amount) \nFROM Vouchers INNER JOIN Accounts \nON (Accounts, Code – Voucher. Debit) \nGROUP BY Code, Name<\/p>\n
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In the above query, the vouchers table has been joined with Accounts table.on the basis of Code field of Accounts and Debit field of vouchers. The result record set has been grouped on the basis of Code and name of accounts. The sum of account for each group has been ascertained and displayed.<\/p>\n
Consider another SQL statement \nSELECT Debit As Code, Name, Category FROM Vouchers, Accounts, Account Type WHERE Debit – Code AND Type = Cat ID AND category = \u201cExpenses\u201d \nIn the above query, vouchers table, Accounts table and Account Type table are joined on the basis of Debit field, Code field and Cat ID field respectively to retrieve Code, Name and Category of Expense accounts which have been debited.<\/p>\n
Question 4. \nBriefly explain the set of SQL statements to produce the receipts side of a Cash Book for Model-I. \nAnswer: \nThe following series of SQL statement retrieve a record set of producing the \nreceipts side of cash book for Model – I:<\/p>\n
(a) To find the total amount by which the Cash Account is debited. \nIn order to ascertain the total amount by which every transacted Cash Account has been debited, the \nSELECT Clause need to have two fields – one.code to identify the account and another to generate the total by which such account has been debited. \nSQL Statement: \nSELECT Credit As Code, Amount, Date \nFROM Vouchers \nWHERE Debit Like \u201c631 \u201d \nThis SQL statement gives the code and amount from which cash is received. \nThis SQL statement is saved as Query C2.<\/p>\n
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(b) To generate the total of Receipt side. \nSQL Statement: \nSELECT Code Sum (Amount) As Total \nFROM Query Cl \nGROUP BY Code . \nThis SQL statement is save as Query C2.<\/p>\n
(c) To find the record set which consist of account code, name of account, credit amount and date. \nSELECT a. code b. name As [Name of Account], IIF (a = Total > 0, a. Total, null As Amount) \nFROM Query C2 As a Accounts As b WHERE a code = b code<\/p>\n
Question 5. \nDescribe in steps the design view method to create a query in MS Access? \nAnswer: \nThe following steps are required to create a query in MS Access by using design view : \n(1) Select Queries from object list of database window. \n(2) Double Click at Create Query by Using Design view., \nThis will display the Select Query and Show Table window. [Select Query Windows is divided into two panes : \n(i) Upper pane \n(ii) Lower pane<\/p>\n
The upper pane is meant to display Table\/Queries. The lower pane is also called Query By Example (QBE) grid, has one column each for field to be included in query being created. The row of this grid shows field name, table\/query, sort order and also the criteria that have been applied to the field or fields to restrict the query results. The Show Table Window is meant to add tables, queries or both to the upper pane of Select Query Windows.<\/p>\n
(3) Click at view of menu bar % Total and then % Table names.<\/p>\n
(4) Click at field row of first column of QBE grid to select the fields to be included in the query.<\/p>\n
(5) The name of table or query is displayed, according to selection of fields. Such tables\/queries constitute the data source shown after FROM clause of SQL statement. However, the initial selection of a table\/query in the second row of QBE grid restricts the choice of fields to the selected table\/query only.<\/p>\n
(6) Click at row of grid to specify the group by clause and aggregate functions so that summary a query is created.<\/p>\n
(7) Click at row of grid to specify the sort order on fields.<\/p>\n
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(8) Click at row to check for the selected field to be displayed in the query results. \n\u2022\u00a0 Click at row of the grid to-specify the criteria to limit the records to be displayed by the query being created. \n\u2022 Click at File % Save to save a query. A dialog box appears to name the query created. \nOr \n(1) Click at Queries tab under objects in Database Window. \n(2) Click at New. This will display New Query dialog box. \n(3) Select the Design view and click at OK. This will display Show Table. \n(4) Select desired table\/query. Click at Add button. \n(5) Click at dose button to close show table. This will display Query Design Window. \n(6) In order to add a field to the design grid from table\/query in the field list section of the Query Design Window. One has to double click on the field he wishes to add. \nRepeat this until all the required fields are added to the query. \n(7) Save the query window using command Save As on File Menu. \n(8) To specify the sort criteria, click at sort row below the desired field in the design grid of Query’ Design Window and then click on the down arrow and select Ascending or Descending. \n(9) Select row of the grid to specify the criteria to limit the records to be displayed by the query being created.<\/p>\n
Question\u00a0 6. \nDiscuss the SQL view method of creating a query? \nAnswer: \nA query may be created directly in Select Query Pane by a right click at table pane % SQL view. \n(1) Specify the SQL statement by typing at keyboard. \n(2) Click at OK. \nIt directly save SQL Statement, the following clauses are normally used for generating informations queries – \n(I) SELECT : It specify the fields to display data or information. SQL Statement – SELECT Code, Name, Amount. \nCode, Name, Amount fields are display by the query statement.<\/p>\n
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(II) FROM : Tt specify the source of data for answering the query. SQL Statement – \nSELECT Name FROM Employees \nThis shows the name of employees from the Employees table.<\/p>\n
(III) JOIN-: It join the two tables based’ on condition of join. There are three types of join – \n(a) INNER JOIN \n(b) LEFT JOIN \n(c) RIGHT JOIN \n(a) INNER JOIN – It display only exactly matching records between data sources.<\/p>\n
SQL Statement – \nFROM Accounts INNER JOIN Accounts Type ON (Cat ID = Type) \nIt display only those records from Accounts and Accounts Type table which match exactly Cat ID = Type.<\/p>\n
(b) LEFT JOIN : It displays, all the records to the primary table in the relationship irrespective whether there are matching records in the related table or not. \nSQL Statement \nFROM Accounts LEFT JOIN Account Type ON (Cat ID = Type) \nIt displays all records of Accounts along with matching records of Account Type table which match condition Cat ID = Type.<\/p>\n
(c) RIGHT JOIN : It displays, al l the records of related table in the relationship irrespective whether there are matching records in the Primary table or not. \nSQL Statement \u2014 \nFROM Accounts RIGHT JOIN Account Type ON (Cat ID = Type) \nIt displays all records of Account Type table along with matching records of Accounts table.<\/p>\n
(IV) WHERE: It is used to provide the condition to restrict the records to be returned by query. The result of query must satisfy the condition which is specified after WHERE.clause-<\/p>\n
(V) ORDER BY : It specify the order in which the resultant records of query are required to appear. The basis of ordering is determined by the list of fields specified after the order by clause. \nSQL Statement – ORDER BY Type, Code \nIn context of Account table, it implies that the resultant record sat is ordered by the Type field of Accounts and with in Type, by Code field of Accounts.<\/p>\n
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(VI) GROUP BY: It enables grouping of records for creating summary query. The fields after GROUP BY clause constitute the basis of grouping for which summary results are obtained. \nSQL statement – \nSELECT Debit Sum (Amount) \nFROM Vouchers GROUP BY Debit \nIn this statement, the GROUP BY clause uses Debit Account Code as the basis for computing the sum of the amount of voucher.<\/p>\n
Question 7. \nDescribe the ways to refine the design of a report. \nAnswer: \nThe design of the report can be created by any of the following methods : \n\u2022 Auto Report \n\u2022 By using Wizard \n\u2022 By Design view<\/p>\n
It may be improved or refined by making the following additions and modification to the report. For this purpose, an existing report is opened in Design mode. \n(1) Adding Dates and Page Numbers \n(2) Adding and Deleting Report Controls \n(3) Conditionally Formatting Reports Control \n(4) Grouping Levels and Sorting Order.<\/p>\n
(1) Adding Dates and Page Numbers : When report opened in design mode, the page footer contain the current date and current page number of total number of pages.<\/p>\n
The date control uses = Now ( ) function to retrieve the current date from RTC of computer. Format property of this control can modify the format of date by selecting General Date, Medium Date, Short Date or Long Date. \nIf a report is created using design view method, the date and\/or time and page number may be added to any of its part.<\/p>\n
The page number is added by clicking Insert % Page number from the menu bar to open the Page number dialog box, which allow the user to specify the format, position and alignment. The two formats are following: \n(1) Page N (example Page 1) \n(2) Page N of M (example Page 1 of 20) \nThe position to specify is either Top of page or Bottom of page. Possible alignment are at centre, left, right, inside and outside.<\/p>\n
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(2) Adding and Deleting Report Controls : After the designing report, additional report controls may be added or deleted. Clicking tool bar icon opens report design tool bar, which contains a set of useful controls. \n(i) Open report in design mode. \n(ii) Click Field List button on report design tool bar. \n(iii) Drag the field into an appropriate section of the report. The field appears with both label and text box control. \n(iv) A field control may be deleted by selecting the control and pressing the Delete key.<\/p>\n
(3) Conditionally Formatting Report Controls : The Conditional Formatting allows the designer to apply special text format that depends on the value of field. This facility is a useful tool to draw the attention of user or reader of report to some values of particular interest, such as amount exceeding certain limit or unexpected balances in some accounts. Following steps are required to create a conditional formatting: \n(i) Open report in design mode. \n(ii) Select a control and click at Format on menu bar. \n(iii) Click at Conditional Formatting. \n(iv) Provide necessary conditions. \n(v) The conditional formatting is deleted by re-opening the same dialog box and clicking at Delete button.<\/p>\n
(4) Grouping Levels and Sorting Order : \nGrouping Levels – The purpose of grouping is to organise the information content of a report into categories. \nSorting Order – It is meant to arrange such information content into numerical or alphabetical order. \nWhen grouping and sorting of information, applied together, makes the report more meaningful and they are useful to the user of the report for decision-making purpose.<\/p>\n
Question 8. \nExplain the database design for producing the receipts the series of SQL statements for producing the payment side of Cash Book for Model-II. \nAnswer: \nThe following series of SQL Statement retrieve a record set of producing the payment side of cash book of Model-II : \n(1) SQL Statement \nSELECT Narration, Acc-code As Code Amount FROM vouchers As v, details As D WHERE tType = 1 AND V.VNO=D.VNO AND acc-code like \u201c631 *\u201d<\/p>\n
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(2) SQL Statement \nSELECT Narration, Code, Amount FROM vouchers As v, Details As D WHERE tType = 0 AND V.VNO = D.VNO AND code Like \u201c631*\u201d<\/p>\n
(3) SQL Statement \nSELECT Narration, Acc-code As Code Amount FROM vouchers As v, Details As D WHERE tType = 1 AND V.VNO = D.VNO AND acc-code Like \u201c631 *\u201d \nUNION \nSELECT Narration, Code, Amount FROM vouchers As v, details As D WHERE tType = 0 AND V.VNO = D.VNO \nANDacc-code like\u201c631*\u201d \nThis SQL statement is source as Query D1<\/p>\n
(4) SQL Statement \nSELECT Code, Sum (Amount) As Total FROM Query Dl \nGROUP BY code . \nThis SQL statement is saved as Query D2.<\/p>\n
(5) SQL Statement \nSELECT a. code b. name As [Name of Account], \nIIF (a. total > 0, a total Null) As Amount. \nFROM Query D2 As a, Account As b WHERE a code =b code .<\/p>\n
Question 9. \nDescribe the series of SQL statements to produce trial balance database design for Model-11 is used. \nAnswer: \nThe following series of SQL statements retrieve, the record set for producing trial balance when database design for Model-Il Is used. In addition to this, the accounts have categorised within the trial balance according to the Account Type – Expense Revenues, Assets and Liabilities.<\/p>\n
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(1) To find the total amount by w hich the accountsbave been debited. \nThe transacted amount have been stored Aee Code of Vouchers Main and code of Vouchers Detail. C \nSQL Statement for Vouchers Details – \nSELECT code, SUM (amount), As total FROM vouchers Main INNER JOIN voucher details ON Voucher Main. VNO = Vouchers Details. VNO WHERE Type = 0 \nGROUP By Code; . \nSQL Statement for vouchers Main tabic \nSELECT AccCode as Code, Sum (aniqtmjl); As total ‘v- . FROM vouchers Main INNER JOIN voucher Details\u00a0 Voucher Main. VNO \u201c vouchers Details \nWHERE Type = 1 \nGROUP By AccCode;<\/p>\n
Following SQL Statement merged both the above SQL Statements using UNION Clause – \nSELECT Code, sum (amount), As total FROM vouchers Main INNER JOIN voucher Details ON Voucher Main. VNO = Vouchers Details. VNO WHERE Type = 0 GROUP BY Code;<\/p>\n
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UNION ALL \nSELECT AccCode As Code, sum (amount), As total FROM vouchers Main INNER JOIN voucher Details ON Voucher Main. VNO = Vouchers Details. VNO WHERE Type = 1 GROUP BY AccCode;<\/p>\n
This SQL Statement is saved on Query 101 for its subsequent use. The total of debit amount in this query represents the total with the positive amounts.<\/p>\n
(2) To find the total amount by which the account have been credited. \nIn order to ascertain the total by which very transacted account has been credited the following SQL statements are required : SELECT Code, sum (amount)*-1, As total FROM vouchers Main INNER JOIN voucher Details ON . Voucher Main. VNO = Vouchers Details. VNO WHERE Type =1 GROUP BY Code, Amount UNION \nSELECT AccCode As Code, sum (amount)*-!, As total FROM vouchers Main INNER JOIN voucher Details ON Voucher Main. VNO = Vouchers Details. VNO WHERE Type = 0 \nGROUP By AccCode, Amount; \nIn the above SQL statement, the sum of amount has been multiplied by -1 to ensure that amount of credit is always negative just as amount of debit is taken as positive. \nThis query is saved as Query 102.<\/p>\n
(3) To find a collective record set of accounts with their debit and credit totals. \nA collective record set is produced by forming a union query between Query 101 and Query 102 to ensure that the debit and credit amount with respect to each account becomes available for generating to net amount. \nSQL Statement – SELECT* \nFROM Query 101 \nUNION \nSELECT* \nFROM Query 102 \nIt causes horizontal merger of Query 101 and Query 102. \nThis SQL statement is saved as Query 103.<\/p>\n
(4) To find the net amount with which an account has been debited or credited. \nSQL Statement \nSELECT Code, Sum (total), As Net FROM Query 103 GROUP BY Code; \nThis SQL statement is saved as Query 104.<\/p>\n
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(5) To find the record set which consists of Account Code, Name of Account, Debit Amount and Credit Amount. \nThis query provide relevant information to the trial balance report, SQL Statement – \nSELECT a. code b. name As [Name of account], \nIIF (a. Net > 0, null) As Debit, I1F (a. Net < 0, abs (a. Net), null) As Credit FROM Query 104 As a, Account As b . \nWHERE a.code = b.code; \nThis SQL statement is saved as Query 105 Trial Balance with sorting and Grouping levels.<\/p>\n
(6) To find the record set of accounts with their category and category ID. \nSQL Statement \nSELECT Account Code, Accounts Name, Category, Cat ID \nFROM Accounts \nINNER JOIN Account Type ON \nAccounts. Type = Account type. Cat ID; \nThis SQL statement is saved as Query 106,<\/p>\n
(7) To find the record set consisting of Account Code, Name of Account, Debit Amount and Credit Amount along with category details. \nSQL Statement \nSELECT a.Code, b.Name As [Name of Account]; \nILF (a.Net > 0, a.Net, pull) As Debit, IIF (a.Net < 0, abs (a.Net), (null) As Credit, Category, Cat ID \nFROM Query 104 As a. Query s 06\u2018As b WHERE a.code = b.code; – \nThis SQL statement is saved as Query 107 to provide information details for designing trial balance with grouping and sorting of the accounts.<\/p>\n
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Question 10. \nUsing Model-1 discuss the series of SQL statements to produce a trial balance upto a particular date. ‘ \nAnswer: \nThe fbl lowing series of SQL statements retrieve a record set for producing trial balance when database design for Model-I based. \n(1) To find the total amount by which the accounts have bee ; \ndebited. \nSQL Statement – \nSELECT Debit As Code, Sum (amount). As total \nFROM vouchers \nGROUP BY Debit;\u00a0 GR0UPJ3Y clause retrieves the rows of vouchers tafile accounts- \nwise because bitfield refers to account code. This SQL statement ‘ is saved as Query 01. The total of debit amount in this query is given by Total field with positive amounts.<\/p>\n
(2) To find the toMhmount by which the accounts have been ; credited. \nSQL Statement – \nSELECT Credit As Code Sum (amount)* (- S) As total \nFROM vouchers GROUP BY Credit; \nThe sum of amount generated by Sum (Amount) is multiplied by -1 so that the final amount assigned to total field is always negative. The purpose of using negative values is to differentiate between debit and credit totals for each account and also to facilitate the simple arithmetic summation for obtaining the net amount. \nThis SQL statement is saved as Query 02.<\/p>\n
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(3) To generate a collective record set of accounts with their V debit and credit totals. \nThis collective record set is generated by executing a union query \nbetween Query 01 and Query 02. Q \nSQL Statement – \nSELECT* \nFROM Query 01 \nUNION \nSELECT \nFROM Query 02 \nThis SQL statement is saved as Query 03.<\/p>\n
(4) To generate the net amount with which an account has been debited or credited. \nSQL Statement \nSELECT Code, Sum (total), As Net FROM Query 03 \nGROUP 6Y Code … \nA positive net amount implies a debit and negative amount means a credit balance corresponding to an account code. This SQL statement is saved as Query 04 use in generating record set for trial balance.<\/p>\n
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(5) To find that record set which consists of Account Code,Name of Acopamhi Debit Amount and Credit Amount. \nSQL Statement – \nSELECT a.code b.namg-As [Name of account], \nIIF (a.Net > 0,-a.Net) As Debit, \nIIF (a.Net < 0, abs (a.Net), null) As Credit As Credit \nQuery 04 As a, Accounts ASb . \nWhere 8 %.cctde = b.code; \nThis SOL statement is saved as Query 05 for providing the necessary\u00a0 a formation content for Trial Balance Report.<\/p>\n
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Detailed, Step-by-Step NCERT Solutions for 11 Accountancy Chapter 15 Accounting System Using Database Management System Questions and Answers were solved by Expert Teachers as per NCERT (CBSE) Book guidelines covering each topic in chapter to ensure complete preparation. Accounting System Using Database Management System NCERT Solutions for Class 11 Accountancy Chapter 15 Accounting System Using …<\/p>\n
NCERT Solutions for Class 11 Accountancy Chapter 15 Accounting System Using Database Management System<\/span> Read More »<\/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":"\nNCERT Solutions for Class 11 Accountancy Chapter 15 Accounting System Using Database Management System - MCQ Questions<\/title>\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\t \n\t \n\t \n