Computers in Accounting - Test Papers

 CBSE Test Paper 01

Ch-12 Computers in Accounting

  1. Explain central processing unit, as a component of computer system.

  2. List any two types of procedure which constitute a part of the computer system.

  3. Name the device used for producing information as a hard copy i.e., in a printed form.

  4. Which character of a computer system is shown in the statement? 'Ability to perform various tasks, simple as well as complex'.

  5. Name the software, which creates and control a connection between a computer and a server.

  6. Briefly discuss the functional components of a computer system.

  7. Name the various types of human ware and their functions.

  8. The instructions that make a computer work is software. In the light of this statement, define software and discuss any three types of software.

  9. What do you mean by a computer? Discuss hardware, humanware, data, procedures and connectivity as components of a computer system.

  10. Computer softwares are of various types. Discuss any six types of softwares.

CBSE Test Paper 01
Ch-12 Computers in Accounting


  1. A Central Processing Unit (CPU), also called a central processor or main processor, is the electronic circuitry within a computer that carries out the instructions of a computer program by performing the basic arithmetic, logic, controlling, and input/output (I/O) operations specified by the instructions. CPU has two components:

    1. Control Unit
    2. Arithmetic Logic Unit
  2. Computer System is a collection of entities(hardware, software and liveware) that are designed to receive, process, manage and present information in a meaningful format.Two types of procedure which constitute a part of a computer system:

    1. Software-Oriented
    2. Hardware-Oriented
  3. Printer is used to get information in hard copy or in printed form. 

  4. Versatility of computer is shown in the statement.

  5. Connectivity software creates and controls the connection between computer and server.

  6. A computer is a combination of hardware and software resources which integrate together and provide various functionalities to the user. Hardware are the physical components of a computer like the processor, memory devices, monitor, keyboard etc. while software is the set of programs or instructions that are required by the hardware resources to function properly. There are a few basic components that aids the working-cycle of a computer i.e. the Input- Process- Output Cycle and these are called as the functional components of a computer. It needs certain input, processes that input and produces the desired output. The input unit takes the input, the central processing unit does the processing of data and the output unit produces the output. The memory unit holds the data and instructions during the processing.

  7. Various type of Humanware are as follows :-

    1. System Analysts: The people who design data processing systems and solve problems that arise in data processing are called System Analysts.
    2. Programmers: The people who write programs to implement the data processing system design. They have technical knowledge of computer and computer language.
    3. Operators: The people who participate in operating the computers to feed the data.
  8. Software
    It is the set of instructions that makes the computer work. Software is held on the computer’s hard disk, CD -ROM , DVD or on a diskette (floppy disk) and is loaded from the disk into the computer’s RAM (Random Access Memory), as and when required. It is the hypothetical or imaginary part of computer, which is used with hardware to make computer perform operations. Software cannot be touched.
    The types of software are as follows :

    1. Utility Software : It is a set of computer programs which are used to perform certain supporting operations in a computer. Most utility softwares are highly specialised and designed to perform only a single task or a small range of tasks.
    2. Application Software: A user-oriented program which is designed for performing certain jobs, such as accounting, word processing, recreation etc is known as application software. Ex: Tally etc.
    3. Language Processors: This is a software which is used as an interpreter or translator to convert a program language to machine language, i.e. a language that a computer can understand. Ex : C, C++ etc.
  9. A computer is a machine or device that performs processes, calculations and operations based on instructions provided by a software or hardware program. It is designed to execute applications and provides a variety of solutions by combining integrated hardware and software components. 

    1. Computer hardware:- This is the physical technology that works with information. Hardware can be as small as a smartphone that fits in a pocket or as large as a supercomputer that fills a building. Hardware also includes the peripheral devices that work with computers, such as keyboards, external disk drives, and routers. With the rise of the Internet of things, in which anything from home appliances to cars to clothes will be able to receive and transmit data, sensors that interact with computers are permeating the human environment.
    2. Humanware:- is defined in IT as hardware or software that is built around user capabilities and user needs. This often involves creating a particular visual or physical interface for a given set of users. The design and engineering of humanware starts with the user's interests and needs first, and designs the infrastructure accordingly.
    3. Data:- can be defined as a representation of facts, concepts, or instructions in a formalized manner, which should be suitable for communication, interpretation, or processing by human or electronic machine.Data is represented with the help of characters such as alphabets (A-Z, a-z), digits (0-9) or special characters (+,-,/,*,<,>,= etc.)
    4. Procedures:- In computer programming, a procedure is a set of coded instructions that tell a computer how to run a program or calculation. Many different types of programming languages can be used to build a procedure. Depending on the programming language, a procedure may also be called a subroutine, subprogram or function.
    5. Connectivity:- A generic term for connecting devices to each other in order to transfer data back and forth. It often refers to network connections, which embraces bridges, routers, switches and gateways as well as backbone networks. It may also refer to connecting a home or office to the Internet or connecting a digital camera to a computer or printer.
  10. Software:
    The software is nothing but a set of programmes, which helps the user to do a set of specific tasks. It helps the user interact with the computer system with the help of hardware. Software, as you can imagine, is the intangible aspect of the computer system. The following are the various types of softwares:

    •  Application Software: It is a software that uses the computer system to perform special functions or provide entertainment functions beyond the basic operation of the computer itself. There are many different types of application software, because the range of tasks that can be performed with a modern computer is so large.
    • System Software: It is a software for managing computer hardware behaviour, as to provide basic functionalities that are required by users, or for other software to run properly, if at all. System software is also designed for providing a platform for running application software,and it includes the following:
      • Operating Systems:which are essential collections of software that manage resources and provides common services for other software that runs "on top" of them. Supervisory Programs, boot loaders, shells and window systems are core parts of operating systems. In practice, an operating system comes bundled with additional software (including application software) so that a user can potentially do some work with a computer that only has one operating system.
      • Device Drivers: which operate or control a particular type of device that is attached to a computer. Each device needs at least one corresponding device driver; because a computer typically has at minimum at least one input device and at least one output device, a computer typically needs more than one device driver.
      • Utilities: which are computer programs designed to assist users in the maintenance and care of their computers.
    • Malicious Software or Malware: It is a software that is developed to harm and disrupt computers. As such, malware is undesirable. Malware is closely associated with computer-related crimes, though some malicious programs may have been designed as practical jokes.