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COMPUTERIZED COMPUTERIZED 
ACCOUNTING
SYSTEMS SYSTEMS
Basic Concepts Basic Concepts p p
of Accounting of Accounting 
Information Information 
Systems Systems
Subsidiary Subsidiary 
Ledgers Ledgers
Special    Special    
Journals Journals
Computerized Computerized 
accounting accounting 
systems systems
Example Example
Advantages Advantages
Sales journal Sales journal
Cash receipts Cash receipts 
journal journal
Manual Manual 
accounting accounting 
systems systems
Purchases Purchases 
journal journal
Cash payments Cash payments 
journal journal
Effects of special Effects of special 
journals on journals on 
general journal general journal
Page 2


COMPUTERIZED COMPUTERIZED 
ACCOUNTING
SYSTEMS SYSTEMS
Basic Concepts Basic Concepts p p
of Accounting of Accounting 
Information Information 
Systems Systems
Subsidiary Subsidiary 
Ledgers Ledgers
Special    Special    
Journals Journals
Computerized Computerized 
accounting accounting 
systems systems
Example Example
Advantages Advantages
Sales journal Sales journal
Cash receipts Cash receipts 
journal journal
Manual Manual 
accounting accounting 
systems systems
Purchases Purchases 
journal journal
Cash payments Cash payments 
journal journal
Effects of special Effects of special 
journals on journals on 
general journal general journal
The accounting information system (AIS) collects 
and processes transaction data and communicates n pr r n n n mmun
financial information to decision makers.
Includes:
All steps in the accounting cycle.
Documents that provide evidence of transactions. p
Manual or computerized accounting system.
Cost Effectiveness - Benefits 
must outweigh the costs.
Useful 
Output
Illustration 7-1 
Principles of an 
efficient and 
effective AIS.
Flexibility - The system should 
be sufficiently flexible to meet 
the resulting changes in the 
demands made upon it.

FAQs on Computerised accounting - Notes - Class 11

1. What is computerised accounting?

Ans. Computerised accounting refers to the use of accounting software applications to record, store, and analyze financial data. It involves automating the traditional accounting processes to increase efficiency and accuracy in financial management.

2. What are the benefits of computerised accounting?

Ans. Computerised accounting has numerous benefits, including increased accuracy, speed, and efficiency of financial management. It also facilitates better decision-making by providing real-time financial information, reduces error-prone manual processes, and saves time and costs.

3. What are the popular accounting software applications used for computerised accounting?

Ans. Some of the popular accounting software applications used for computerised accounting include QuickBooks, Xero, Sage, FreshBooks, Wave, and Zoho Books. These software applications offer various features and functionalities to manage different financial aspects of a business efficiently.

4. Is computerised accounting suitable for small businesses?

Ans. Yes, computerised accounting is suitable for small businesses as it offers numerous benefits such as increased accuracy, speed, and efficiency in financial management. It also saves time and costs associated with manual accounting processes, which is beneficial for small businesses with limited resources.

5. How can one learn computerised accounting?

Ans. One can learn computerised accounting by enrolling in a course or training program that offers hands-on experience with accounting software applications. Many online courses and tutorials are available that provide comprehensive training on various accounting software applications. Additionally, one can also learn computerised accounting through practical experience by working with accounting software applications under the guidance of an experienced professional.

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