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CBSE Sample Question Paper Accountancy (Part - 4) - 2017 - 18 Notes | Study Sample Papers for Class 12 Commerce - Class 12

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PART – B

Option-II

Computerised Accounting

18. While navigating in the workbook, which of the following commands is used to move to the beginning of the Current row:       1
a. [ctrl] + [home]

b. [page up]

c. [Home]

d. [ctrl] + [Back space]

Sol: (c)

19. Join line in the context of Access table means:   1

a. Graphical representation of tables between tables

b. Lines bonding the data within table

c. Line connecting two fields of a table

d. Line connecting two records of a table

Sol: (b)

20. Enumerate the basic requirements of computerized accounting system for a business organization.

Sol: The computerized accounting is one the database-oriented applications wherein the transaction data is stored in well-organized database. The user operates on such database using the required interface and also takes the required reports by suitable transformations of stored data into information. Therefore, the fundamentals of computerized accounting include all the basic requirements of any database-oriented application in computers.       4

Accounting framework…………………………………………… [2]

It is the application environment of the computerized accounting. A healthy accounting framework interms of accounting principles, coding and grouping structure is a pre-condition for any computerizedaccounting system.

Operating procedure…………………………………………........ [2]

A well-conceived and designed operating procedure blended with suitable operating environment of the enterprise is necessary to work with the computerized accounting system. 21. The generation of ledger accounts is not a necessary condition for making trial balance in a computerized accounting system. Explain.              4

Sol: In computerized accounting system, every day business transactions are recorded with the help of computer software. Logical scheme is applied for codification of account and transaction. Every account and transaction is assigned a unique code. The grouping of accounts is done from the first stage. 

[Briefly explaining what is account groups and hierarchy of ledger.]

The hierarchy of ledger accounts is maintained and the data is transferred into Ledger accounts automatically by the computer. In order to produce ledger accounts the stored transaction data is processed to appear as classified so that same is presented in the form of report. The preparation of financial statements is independent of producing the trial balance.     4

22. Internal manipulation of accounting records is much easier in computerized accounting than in manual accounting. How?           4

Sol: Internal manipulation of accounting records is much easier in computerized accounting due to thefollowing:

i. Defective logical sequence at the programming stage

ii. Prone to hacking

23. Computerisation of accounting data on one hand stores voluminous data in a systematic and organized manner whereas on the other hand suffers from threats of vulnerability and manipulations. Discuss the security measures you would like to employ for securing the data from such threats.            6

Sol: Every accounting software ensures data security, safety and confidentiality. Therefore every, software should provide for the following: 

  • Password Security: Password is a mechanism, which enables a user to access a system including data. The system facilitates defining the user rights according to organization policy. Consequently, a person in an organization may be given access to a particular set of a data while he may be denied access to another set of data.              2
  • Data Audit: This feature enables one to know as to who and what changes have been made in the original data thereby helping and fixing the responsibility of the person who has manipulated the data and also ensures data integrity. Basically, this feature is similar to Audit Trial.                2
  • Data Vault: Software provides additional security through data encryption.
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