Chapter Exam

Chapter 8 ACCOUNTANCY : Computerised Accounting System — Online MCQ Test

Q: Which of the following is considered the heart of a Computerised Accounting System?

Answer: B. The Accounting Software — Accounting software is the core component that processes financial transactions and maintains records in a computerised environment.

Q: Which of the following is NOT a feature of Computerised Accounting?

Answer: C. Manual calculation requirement — Computerised accounting systems are designed to automate calculations, eliminating the need for manual arithmetic.

Q: A firm has implemented a system where the transaction date is locked and cannot be edited by the clerk. What aspect of the computerised system does this represent?

Answer: C. Internal control mechanism — Restricting access to certain fields like dates is a deliberate internal control mechanism used to prevent fraud and maintain the integrity of financial reporting.

ACCOUNTANCY · CLASS 12 INTER II YEAR · Andhra State Board

Practice Chapter 8 ACCOUNTANCY : Computerised Accounting System with a free chapter-wise online MCQ test for Andhra State Board CLASS 12 INTER II YEAR ACCOUNTANCY. This chapter covers: The final chapter details components features advantages of computerized accounting software structure chart of accounts recording electronic transactions and report generation.. AI-generated questions from basic to board-exam level, with instant results and explanations.

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Chapter 8 ACCOUNTANCY : Computerised Accounting System — Important Questions & Answers (FAQ)

Frequently asked questions from Andhra State Board CLASS 12 INTER II YEAR ACCOUNTANCY — Chapter 8 ACCOUNTANCY : Computerised Accounting System, with answers and explanations. These are sample questions; the exam has its own separate question set.

Which of the following is considered the heart of a Computerised Accounting System?

A. The Operating System
B. The Accounting Software ✓
C. The Database Management System
D. The User Interface

Answer: B. The Accounting Software
Accounting software is the core component that processes financial transactions and maintains records in a computerised environment.

Which of the following is NOT a feature of Computerised Accounting?

A. Speed and accuracy
B. Real-time information
C. Manual calculation requirement ✓
D. Automation of reports

Answer: C. Manual calculation requirement
Computerised accounting systems are designed to automate calculations, eliminating the need for manual arithmetic.

In a computerised system, what is the primary purpose of a 'Chart of Accounts'?

A. To record daily sales
B. To list all general ledger accounts with their unique codes ✓
C. To generate bank reconciliation statements
D. To calculate depreciation automatically

Answer: B. To list all general ledger accounts with their unique codes
A Chart of Accounts is a structured list of all ledger accounts used in the system, usually identified by specific codes for easier data processing.

Compare manual and computerised accounting: Which statement is true regarding error correction?

A. Manual accounting is easier to correct without leaving a trace.
B. Computerised accounting prevents any type of entry error.
C. Computerised accounting provides audit trails that track changes made to entries. ✓
D. Manual accounting is more efficient for large-scale data correction.

Answer: C. Computerised accounting provides audit trails that track changes made to entries.
Audit trails in computerised systems keep a record of any modifications made to entries, which ensures transparency compared to manual erasures.

A firm has implemented a system where the transaction date is locked and cannot be edited by the clerk. What aspect of the computerised system does this represent?

A. System flexibility
B. User-defined field controls
C. Internal control mechanism ✓
D. Data entry efficiency

Answer: C. Internal control mechanism
Restricting access to certain fields like dates is a deliberate internal control mechanism used to prevent fraud and maintain the integrity of financial reporting.