Computerised Accounting

Overview

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Computerised Accounting

"It deals with the ascertainment of the cost of goods produced. It has linkages with other accounting sub-systems for obtaining the necessary information about cost of material, labour, and other expenses. This system generates information about changes in the cost that takes place during the period under review."

Identify the subsystem of AIS being highlighted in the above information

BUDGET SUB-SYSTEM

COSTING SUB-SYSTEM

PAYROLL ACCOUNTING SUB-SYSTEM

EXPENSE ACCOUNTING SUB-SYSTEM

✅ Correct Option: 2

Ascertaining the cost of goods produced by drawing material, labour and overhead data from other sub-systems is the function of the costing sub-system of the accounting information system.

2026: 31 May Shift 1

Match the LIST-I with LIST-II

LIST-I		LIST-II
A.	Procedure	I.	The raw fact (as input) for any business application
B.	Hardware	II.	A logical sequence of actions to perform a task
C.	Data	III.	Tally is an example of _______
D.	Application Software	IV.	Computer, associated peripherals, and their network

Choose the correct answer from the options given below:

2026: 31 May Shift 1

Arrange the sequence of data processing in computerised accounting.

A. Output Generation

B. Data Input

C. Processing of Data

D. Storage of Data

Choose the correct answer from the options given below:

2026: 11 May Shift 2

Match the LIST-I with LIST-II

LIST-I		LIST-II
A. Numbers and/or letters are assigned in consecutive order.	I.	Block code
B. A range of numbers is partitioned into a desired number of sub-ranges and each sub-range is allotted to a specific group.	II.	Sequential Code
C. Consists of alphabets or abbreviations as symbols to codify a piece of information.	III.	Data Vault
D. Software provides additional security through data encryption	IV.	Mnemonic code

Choose the correct answer from the options given below:

2025: 22 May Shift 2

Which of the following correctly represents the sequence of steps in the accounting cycle, as followed in both manual and computerised accounting systems?

2025: 24 May Shift 1

Which of the following is not considered a component of Computerized Accounting System?

2025: 26 May Shift 2

This subsystem deals with the preparation of Profit and Loss accounts, Balance Sheet and Cash Flow statements for reporting purposes.

Solution

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