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11th Class Chapter No 14 - STRUCTURING DATABASE FOR ACCOUNTING in Accounts for CBSE NCERT

A computerised accounting system is an accounting information system that processes the financial transactions and events as per Generally Accepted Accounting Principles (GAAP) to produce reports as per user requirements. Every accounting system, manual or computerised, has two aspects. First, it has to work under a set of well-defined concepts called accounting principles. Another, that there is a user-defined framework for maintenance of records and generation of reports. In a computerised accounting system, the framework of storage and processing of data is called operating environment that consists of hardware as well as software in which the accounting system, works. The type of the accounting system used determines the operating environment. Both hardware and software are interdependent. The type of software determines the structure of the hardware. Further, the selection of hardware is dependent upon various factors such as the number of users, level of secrecy and the nature of various activities of functional departments in an organisation.
Posted in 11th on June 12 2020 at 03:25 PM

CBSE NCERT 11th CLASS Accounts OTHER CHAPTERS

  • 11th-class Accounts Chapter 15

    The following are used in accounting system using database management MS Access and its...
  • 11th-class Accounts Chapter 13

    A computerised accounting system is an accounting information system that processes the...
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    Every company prepares Profit & Loss Account and Trading account (also known as an income...
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    A small business may be able to recordall its transactions in one book only, i.e., the...
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    Computer technology and its usage have registered a significant development during the last...
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    Incomplete records refers to a situation in which an organization is not using double-entry...
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    Financial statements (or financial report) is a formal record of the financial activities and...
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    A bill of exchange is a written order used primarily in international trade that binds one party...
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    Learning ObjectivesAfter studying this lesson, you should be able to: State the meaning and...
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    Bank Reconciliation StatementDefinition: A schedule showing the items of difference between...

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