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Computer is an electronic device which 
calculates,
compares, modifies, stores and retrieve facts and 
figures, is being widely used in the field of 
accounting.
Application of computers in Accounting:
1. Recording of all business transactions.
2. Preparation of various ledger accounts.
3. Processing the payroll information.
4. Preparation of trial balance.
5. Preparation of final accounts.
What is computer?
Page 3


Computer is an electronic device which 
calculates,
compares, modifies, stores and retrieve facts and 
figures, is being widely used in the field of 
accounting.
Application of computers in Accounting:
1. Recording of all business transactions.
2. Preparation of various ledger accounts.
3. Processing the payroll information.
4. Preparation of trial balance.
5. Preparation of final accounts.
What is computer?
• A computerized accounting system is that
accounting information system that help in
processing the financial transactions and events as
per the GAAP and leads to the generation of reports
as per the requirements of the users.
• An accounting system whether manual or 
computerized has two parameters:
a) It has to follow the well defined concepts known as 
the accounting principles.
b) It has to maintain the user-defined structure for 
maintenance of records and generation of reports.
Page 4


Computer is an electronic device which 
calculates,
compares, modifies, stores and retrieve facts and 
figures, is being widely used in the field of 
accounting.
Application of computers in Accounting:
1. Recording of all business transactions.
2. Preparation of various ledger accounts.
3. Processing the payroll information.
4. Preparation of trial balance.
5. Preparation of final accounts.
What is computer?
• A computerized accounting system is that
accounting information system that help in
processing the financial transactions and events as
per the GAAP and leads to the generation of reports
as per the requirements of the users.
• An accounting system whether manual or 
computerized has two parameters:
a) It has to follow the well defined concepts known as 
the accounting principles.
b) It has to maintain the user-defined structure for 
maintenance of records and generation of reports.
CONTENT
• MEANING OF COMPUTERISED  ACCOUNTING 
• TRADITIONAL/MANUAL SYSTEM OF ACCOUNTING
• PROCESS OF COMPUTERISED  ACCOUNTING 
• FEATUERES OF COMPUTERISED  ACCOUNTING 
• DIFFERENCE BETWEEN MANUAL ACCOUNTING 
SYSTEM AND COMPUTERISED  ACCOUNTING 
• ADV ANTAGES AND DISADV ANTAGES OF 
COMPUTERISED  ACCOUNTING 
• PROCESS/STEPS IN COMPUTERISED FINANCIAL 
ACCOUNTING
• ADV ANTAGES OF THE COMPUTERISED FINANCIAL 
ACCOUNTING SYSTEM
• V ARIOUS COMPONENTS OF A COMPUTERISED 
FINANCIAL ACCOUNTING SYSTEM
Page 5


Computer is an electronic device which 
calculates,
compares, modifies, stores and retrieve facts and 
figures, is being widely used in the field of 
accounting.
Application of computers in Accounting:
1. Recording of all business transactions.
2. Preparation of various ledger accounts.
3. Processing the payroll information.
4. Preparation of trial balance.
5. Preparation of final accounts.
What is computer?
• A computerized accounting system is that
accounting information system that help in
processing the financial transactions and events as
per the GAAP and leads to the generation of reports
as per the requirements of the users.
• An accounting system whether manual or 
computerized has two parameters:
a) It has to follow the well defined concepts known as 
the accounting principles.
b) It has to maintain the user-defined structure for 
maintenance of records and generation of reports.
CONTENT
• MEANING OF COMPUTERISED  ACCOUNTING 
• TRADITIONAL/MANUAL SYSTEM OF ACCOUNTING
• PROCESS OF COMPUTERISED  ACCOUNTING 
• FEATUERES OF COMPUTERISED  ACCOUNTING 
• DIFFERENCE BETWEEN MANUAL ACCOUNTING 
SYSTEM AND COMPUTERISED  ACCOUNTING 
• ADV ANTAGES AND DISADV ANTAGES OF 
COMPUTERISED  ACCOUNTING 
• PROCESS/STEPS IN COMPUTERISED FINANCIAL 
ACCOUNTING
• ADV ANTAGES OF THE COMPUTERISED FINANCIAL 
ACCOUNTING SYSTEM
• V ARIOUS COMPONENTS OF A COMPUTERISED 
FINANCIAL ACCOUNTING SYSTEM
TRADITIONAL/MANUAL 
SYSTEM OF ACCOUNTING
• Input Processing Output
Data & instructions Manual processing Information
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FAQs on PPT - Applications of Computer in Accounting - SSC CGL Tier 2 - Study Material, Online Tests, Previous Year

1. What are the advantages of using computer applications in accounting?
Ans. Computer applications in accounting offer several advantages such as increased efficiency, accuracy, and automation of repetitive tasks. They also provide real-time financial information, better data analysis capabilities, and improved data security.
2. What are some commonly used computer applications in accounting?
Ans. Some commonly used computer applications in accounting include spreadsheet software like Microsoft Excel, accounting software like QuickBooks or Sage, and enterprise resource planning (ERP) systems like SAP or Oracle.
3. How do computer applications help in financial statement preparation?
Ans. Computer applications simplify financial statement preparation by automating the calculations and consolidation of financial data. They also allow for easy customization and formatting of financial statements, making it quick and convenient to generate accurate reports.
4. Can computer applications in accounting handle complex calculations?
Ans. Yes, computer applications in accounting are capable of handling complex calculations. They can perform intricate mathematical operations, such as depreciation calculations, tax computations, and ratio analysis, with high precision and speed.
5. How do computer applications ensure data security in accounting?
Ans. Computer applications ensure data security in accounting through various measures such as user authentication, encryption of sensitive information, and regular backups. They also provide access controls and audit trails to track and monitor changes made to the financial data.
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