Chapter 14: Computerised Accounting — Online MCQ Test
ACCOUNTANCY · CLASS 11th · Tamil Nadu State Board
Practice Chapter 14: Computerised Accounting with a free chapter-wise online MCQ test.
This chapter covers: The final chapter introduces automated accounting systems software architecture and database management concepts. Students examine ledger creation voucher entry generation financia....
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Chapter 14: Computerised Accounting — Important Questions & Answers
What is the primary objective of a computerised accounting system?
- A. To replace all human accountants
- B. To maintain financial records and generate reports electronically
- C. To increase manual paperwork
- D. To eliminate the need for auditing
Answer: B. To maintain financial records and generate reports electronically
Computerised accounting systems are designed to automate the recording of transactions and the generation of financial statements for efficiency.
Computerised accounting systems are designed to automate the recording of transactions and the generation of financial statements for efficiency.
Which of the following is a key component of the hardware requirement for computerised accounting?
- A. Accounting principles
- B. Voucher types
- C. Input devices like keyboard and mouse
- D. Financial reports
Answer: C. Input devices like keyboard and mouse
Hardware refers to the physical components of the computer system, such as keyboards, monitors, and CPUs, which are essential for inputting data.
Hardware refers to the physical components of the computer system, such as keyboards, monitors, and CPUs, which are essential for inputting data.
Which component of the computerised accounting system acts as the interface between the user and the computer?
- A. Operating System
- B. Accounting Software
- C. Data
- D. Hardware
Answer: B. Accounting Software
Accounting software (like Tally or Gnucash) provides the platform where users enter data and generate reports.
Accounting software (like Tally or Gnucash) provides the platform where users enter data and generate reports.
Compare manual and computerised accounting: Which statement is true regarding data security?
- A. Manual accounting is always more secure than computerised
- B. Computerised accounting allows password protection and restricted access levels
- C. Both methods provide the same level of digital encryption
- D. Manual books cannot be stolen, so they are better
Answer: B. Computerised accounting allows password protection and restricted access levels
Computerised accounting offers advanced security features like user permissions and password protection, which manual systems lack.
Computerised accounting offers advanced security features like user permissions and password protection, which manual systems lack.
In a computerised accounting database, what is a 'Primary Key'?
- A. The password used to open the software
- B. A unique identifier for each record in a database table
- C. The key on the keyboard used for calculations
- D. The main user account for the owner
Answer: B. A unique identifier for each record in a database table
In database management, a primary key ensures that each record (like a specific voucher number) is unique and easily accessible.
In database management, a primary key ensures that each record (like a specific voucher number) is unique and easily accessible.