CUET Accountancy Computerised Accounting > Overview PYQs

Object Liability and Embedding

Object Linking and Embedding

Objective Linking and Embedding

Object Linking and Expenses

Dataset

Data Format

Data Form

Data Frame

Purchase and account payable sub-system

Costing sub-system

Finance sub-system

Expense accounting sub-system

Block Code

Mnemonic Code

Sequential Code

Functional Code

(A), (B) and (D) only

(A), (B) and (C) only

(C) only

(C) and (D) only

To minimize tax liabilities

To eliminate the need for data entry

To maintain hierarchical relationships between groups and subgroups

To simplify financial statements only

Sales and Accounts Receivable Sub System

Purchase and Accounts Payable Sub System

Inventory Sub System

Expense Sub System

Expense Accounting Sub System

Tax Accounting Sub System

Final Accounts Sub System

Costing Sub System

Fixed Assets Accounting

Purchase and Accounts Payable

Pay Roll Accounting

Inventory

Password

Encryption

Grouping

Classification

Timely generation of reports and information in desired format.

Ensures effective control over the system.

Efficient record keeping.

Generation of non-programmed reports.

(B) and (D) only

(A), (B) and (C) only

(A), (B), (C) and (D)

(D) only

(A), (B) and (D) only

(A) and (B) only

(A), (B), (C) and (D)

(B), (C) and (D) only

Data

Array

Range

Code

People

Procedure

Process

Data

Data, Report, Coding, Hardware, Output

People, Data, Procedure, Hardware, Software

Software, Hardware, Network, Output, Input

People, Network, Procedure, Analysis, Report

Reliability

Transparency and Control

Accuracy and Speed

Scalability

To reduce the number of accounts

To maintain manual ledgers efficiently

To manage an increasing volume of transactions systematically

To eliminate the use of accounting equations

Posting to ledger, Analyzing transactions, Preparing financial statements

Analyzing transactions, Journalizing, Posting to ledger, Preparing trial balance, Adjustments, Adjusted trial balance, Financial statements

Preparing balance sheet, Recording transactions, Preparing journal, Posting adjustments

Posting adjustments, Trial balance, Journalizing, Preparing financial statements

Scalability

Accuracy and speed

Durability

Reliability

Tailored

customized

Not Free and open source

Ready to use

Demo software

Legal software

pirated software

Open source software

Easy to process data

An identification mark

Easy to understand, cryptic, and leads to grouping of accounts

Such that it leads to grouping of accounts

The Encryption of data

The Generation of mnemonic code

To secure the accounts, reports etc

Easy to process data, keeping proper records

Using Code 'CL001' for 'Accounts of XYZ Ltd'

Using Code '100-199' for 'Dealers of Small Pumps'

Using Code 'SJ' for 'Sales Journals'

Using Code 'HQ' for 'Headquarters'

Data, Report, Ledger, Hardware, Software

Data, People, Procedure, Hardware, Software

People, Procedure, Ledger, Data, Chart of Accounts

Data, Coding, Procedure, Rules, Output

Joint fields

Main fields

Table fields

Key fields