Gujarat Board GSEB Class 11 Commerce Accounts Important Questions Part 2 Chapter 11 Computers and Accounting Important Questions and Answers.

GSEB Class 11 Accounts Important Questions Part 2 Chapter 11 Computers and Accounting

Very Short Questions (VSQs)
Answer the following questions in one sentence : [1 mark each]

Question 1.
What is Computerised Accounting System ?
Answer:
A Computerised Accounting System is accounting information system that uses computers to process the financial transactions and events according to Generally Accepted Accounting Principles (GAAP) to produce reports as per user’s accounting requirements.

Question 2.
State three important components of Computerised Accounting System.
Answer:
Computerised Accounting System would comprise of following three important components :

1. Hardware,
2. Software and
3. Humanware.

Question 3.
How are the components of computers classified ?
Answer:
The components of computers are classified as Input devices, CPU and Output devices.

Question 4.
What is software ?
Answer:
Software is a set of instructions that can perform special tasks as required by users or machine.

Question 5.
In which two divisions software can be divided?
Answer:
Software can be divided mainly into two types :

1. System software and
2. Application software.

Question 6.
What is use of System Software ?
Answer:
System Software is used to control the application and to extend processing capability of a computer system.

Question 7.
State the use of Application Software.
Answer:
Application Software is used by users to perform specific functions.

Question 8.
Which type of software is Windows 7 ?
Answer:
Windows 7 is a System Software.

Question 9.
Which type of software is Tally ?
Answer:
Tally is an Application Software.

Question 10.
What is Humanware ?
Answer:
Humanware are the people who work with computer and software.

Question 11.
Who are included in Humanware?
Answer:
Humanware includes Programmers, Data entry operator, Software engineer, Hardware engineer, System analyst, etc.

Question 12.
Who plays an important role in effective implementation of computerised accounting system ?
Answer:
Programmers, Data entry operators, Software engineer, Hardware engineer, System analyst, etc. play an important role in effective implementation of computerised accounting system.

Question 13.
What is known as Input?
Answer:
The group of data, information and suitable instructions is known as Input.

Question 14.
Give full form of CPU.
Answer:
Central Processing Unit is the full form of CPU.

Question 15.
Which things are included in Hardware?
Answer:
Keyboard, CPU, Monitor, Mouse, Pen drive, CD or DVD drive, Speakers and Sound card, Printer, etc. are included in Hardware.

Question 16.
Why is CPU known as brain of computer ?
Answer:
CPU is known as brain of computer as it does all calculations, logical decisions and controls activities of machine.

Question 17.
What does CPU comprise of?
Answer:
Central Processing Unit (CPU) comprises of control unit, memory unit and arithmetic and logic unit.

Question 18.
AIS is a part of what?
Answer:
Accounting Information System (AIS) is a part of Management Information System (MIS).

Question 19.
Which information is most important to managers in managing the organisation ?
Answer:
Information provided by AIS is most important to managers in managing the organisation.

Question 20.
What does MIS comprise of ?
Answer:
Management Information System (MIS) comprises of Production Information System, Marketing Information System, Accounting Information System, Human Resources Information System, etc.

Question 21.
What is basic objective of any information system?
Answer:
Basic objective of any information system designed for use of an organisation is to present information that is useful in decision making.

Question 22.
Give five examples of accounting reports.
Answer:
Following are the example of accounting reports :

1. Balance Sheet,
2. Profit and Loss Account,
3. Cash Flow statement,
4. Debtors’ report and
5. Product-wise Cost report, etc.

Question 23.
Which facility should be provided by Accounting Software?
Answer:
Accounting Software should provide facility for data exchange with other information system.

Question 24.
What is full form of MIS?
Answer:
Management Information System is the full form of MIS.

Question 25.
Mention the features of computerised accounting system.
Answer:
Some features of computerised accounting system are :

1. Speed,
2. Accuracy,
3. Reliability,
4. Versatility,
5. Cleanliness,
6. Automation of accounting process and
7. Instant information and statements.

Question 26.
Which are examples of Ready-made software ?
Answer:
Sage, Tally, Xero, Tata Ex, Busy, CYMA, Professional Accountant, Profits, SPA, Kashoo, etc. are examples of Ready-made software.

Question 27.
What is called customised software ?
Answer:
When ready-made software is modified according to the need of the customer, it is called customised software.

Question 28.
Explain in short Tailor-made software.
Answer:
The term ‘Tailor-made software’ refers to designing and developing user – specific software.

Question 29.
Mention any two advantages of ready-made software.
Answer:
Two advantages of ready-made software are :

1. Such software is developed by a team of experts and hence it will have maximum features.
2. Such software is used by so many people, so it is easy to get persons for operating the same.

Question 30.
Which reports can be prepared easily by using accounting software ?
Answer:
Accounting reports can be prepared easily by using accounting software.

Question 31.
What does output devices comprise of?
Answer:
Output devices comprise of Visual Display Unit or Monitor, Printer, Speaker, etc.

Question 32.
What does input devices comprise of ?
Answer:
Input devices can comprise of Keyboard, Mouse, Touch screen, etc.

Question 33.
Mention any two advantages of computerised accounting system.
Answer:
Two advantages of computerised accounting system are :

1. Various accounting information can be obtained speedily.
2. Cost of maintaining accounts can be reduced.

Question 34.
How is information useful to managers ?
Answer:
Information is useful to managers in internal decision making.

Question 35.
In which accounting system, wrong entries can be rectified without passing rectification entry ?
Answer:
In Computerised accounting system, wrong entries can be rectified without passing rectification entry.

Multiple Choice Questions (MCQs)
Write the correct option from those given below each question : [ 1 mark each]

Question 1.
Which ready-made accounting software is most popular and widely used ?
(a) Tally
(b) Tata Ex
(c) Busy
(d) Profit
Answer:
(a) Tally

Question 2.
……………. is known as brain of computer.
(a) CU
(b) MU
(c) CPU
(d) ALU
Answer:
(c) CPU

Question 3.
How many important components of Computerised Accounting System are there ?
(a) Tvo
(b) Three
(c) Four
(d) Five
Answer:
(b) Three

Question 4.
Keyboard, monitor, mouse, pen drive, etc. are included in which part of the computer ?
(a) In Hardware
(b) In Software
(c) In Humanware
(d) None of these
Answer:
(a) In Hardware

Question 5.
When ready-made software is modified according to the need of the customer, then what is this software called ?
(a) Ready-made Software
(b) Customised Software
(c) Tailor-made Software
(d) None of these
Answer:
(b) Customised Software

Question 6.
Which software is developed for need of users in general ?
(a) Tally Software
(b) Tailor-made Software
(c) Ready-made Software
(d) Customised Software
Answer:
(c) Ready-made Software

Question 7.
Which software are designed and developed according to need of a customer ?
(a) Ready-made Software
(b) Customised Software
(c) Tailor-made Software
(d) Special Software
Answer:
(c) Tailor-made Software

Question 8.
From the following, which software is more costly ?
(a) Tailor-made Software
(b) Ready-made Software
(c) Customised Software
(d) Hand-made Software
Answer:
(a) Tailor-made Software

Question 9.
Which type of machine computer is ?
(a) An electronic
(b)A non-electronic
(c)An automatic
(d)A neoteric
Answer:
(a) An electronic

Question 10.
In how many types, software can be divided?
(a) Two
(b) Three
(c) Four
(d) Five
Answer:
(a) Two

Question 11.
………………… is very essential for different computer applications.
(a) Hardware
(b) Software
(c) Humanware
(d) Software engineer
Answer:
(b) Software

Question 12.
The people who work with computer and software, are called ……………… .
(a) Computer Operator
(b) Computer Manager
(c) Humanware
(d) Engineer
Answer:
(c) Humanware

Question 13.
Out of the following, which software is system software ?
(a) Tally
(b) Busy
(c) Profit
(d) Windows 7
Answer:
(d) Windows 7

Question 14.
From the following, which software is application software ?
(a) Windows 7
(b) Linux
(c) Tally
(d) BIOS Software
Answer:
(c) Tally

Question 15.
Which reports can be prepared easily using accounting software ?
(a) Non-accounting reports
(b) Non-monetary reports
(c) Accounting reports
(d) Government reports
Answer:
(c) Accounting reports

Question 16.
Accounting information can be transferred easily by …………………….. .
(a) mail
(b) e-mail
(c) courier
(d) speed-post
Answer:
(b) e-mail

Question 17.
Which type of software is readily available in market ?
(a) Ready-made Software
(b) Tailor-made Software
(c) Customised Software
(d) VIP Software
Answer:
(a) Ready-made Software

Question 18.
AIS means ……………… .
(a) Accounting Informative System
(b) Accounting Innovative System
(c) Accounting Information System
(d) Accounting Information Schedule
Answer:
(c) Accounting Information System

Question 19.
Which is / are important component Computerised Accounting System ?
(a) Hardware
(b) Software
(c) Humanware
(d) All of these
Answer:
(d) All of these

Question 20.
Accounting Information System is a part of ………………. .
(a) Marketing Information System
(b) Management Information System
(c) Managerial Information System
(d) Manpower Information System
Answer:
(b) Management Information System

Question 21.
Which of the following is not included in Hardware ?
(a) Mouse
(b) Pen drive
(c) Printer
(d) SIM card
Answer:
(d) SIM card

Question 22.
Which of the following device can read bar codes ?
(a) Monitor
(b) Screen
(c) Bar code reader
(d) CPU
Answer:
(c) Bar code reader

Question 23.
Which of the following unit is not comprised in CPU?
(a) Visual Display Unit
(b) Control Unit
(c) Memory Unit
(d) Arithmetic and Logic Unit
Answer:
(a) Visual Display Unit

Question 24.
Men who work with computer and software are called ……………… .
(a) Human being
(b) Humanware
(c) Hardware
(d) Robot
Answer:
(b) Humanware

Question 25.
Humanware includes ………………….. .
(a) Hardware engineer
(b) System analyst
(c) Software engineer
(d) All of these given
Answer:
(d) All of these given

Question 26.
In how many types Accounting software can be categorised ?
(a) Two
(b) Three
(c) Four
(d) Five
Answer:
(b) Three

Question 27.
Which software is designed keeping in mind the requirements of the customer ?
(a) Ready-made Software
(b) Customised Software
(c) Tailor-made Software
(d) Expert-made Software
Answer:
(c) Tailor-made Software

Question 28.
MIS means ………………. .
(a) Manpower Information System
(b) Management Information System
(c) Marketing Information System
(d) Managerial Information System
Answer:
(b) Management Information System

Question 29.
Which of the following is an example of Accounting reports ?
(a) Debtors-Creditors reports
(b) Product-wise cost reports
(c) Cash flow statement
(d) All of these given
Answer:
(d) All of these given

Question 30.
Which report can give information relating to customers as per organisation’s need ?
(a) Creditor’s report
(b) Debtor’s report
(c) Trading report
(d) Balance Sheet
Answer:
(b) Debtor’s report

Question 31.
Which report can give information relating to suppliers ?
(a) Trading report
(b) Balance Sheet
(c) Debtor’s report
(d) Creditor’s report
Answer:
(d) Creditor’s report

Question 32
…………….. is food for thought.
(a) Thinking power
(b) Data
(c) Information
(d) Knowledge
Answer:
(c) Information

Question 33.
Which of the following is not an example of accounting report ?
(a) Cash flow statement
(b) Product-wise cost report
(c) Profit and Loss Account
(d) Market Trend Report
Answer:
(d) Market Trend Report

Question 34.
Who gives information about assets and liabilities of each unit ?
(a) Trial Balance
(b) Profit and Loss Account
(c) Balance Sheet
(d) Cash Flow statement
Answer:
(c) Balance Sheet

Question 35.
Quality of accounting report depends on its ……………………. .
(a) utility
(b) brevity
(c) accuracy
(d) All of these given
Answer:
(d) All of these given