PPT - Applications of Computer in Accounting Commerce Notes | EduRev

Accountancy Class 11

Commerce : PPT - Applications of Computer in Accounting Commerce Notes | EduRev

 Page 2


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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