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Q1 State the four basic requirements of a database applications. Ans: 1) Front- end interface : It is the link between the user and the database oriented software, through which the user communicates to the back-end database.
2) Back-end Database : It stores data which can be retrieved by the user only to the extent he is authorised to access.
3) Data Processing : It is the process of transforming the data into information useful for making decisions.
4) Reporting System : It is the system which helps in composing all the information in some integrated form known as a report.Thus, the computerised accounting system is a system wherein the difference data is collected, processed and interpreted using suitable software to render useful reports.
Q2 Name the various categories of accounting package. Ans: 1) Ready to use Software : A variety of readymade softwares is available in the market. These softwares are for users at large and are not developed according to the requirements of any specific user. Most popular readymade softwares available in the market are Tally, Ex. Busy etc.
2) Customised Software : The term ‘Customised Software’ means making changes in the ready to use Software so as to suit the specific requirements of the user. Any readymade software can be changed according to the needs and specifications of the user. However, the cost of installation of Customised softwares are high because the cost of change is to be paid by the user.
3) Tailor-made Software : The term ‘tailor-made software’ means developing a software according to the needs and specifications of the user. These softwares are not available off-the-shelf.
Q3 Give examples of two types of operating systems. Ans: 1) Unix Operating System : Unix was initially written in assembly language. Later on, it was replaced by C, and Unix, rewritten in C and was developed into a large, complex family of inter-related operating systems. The major categories include BSD, and Linux.
2) Linux : Linux is a Unix-like operating system and was developed without any Unix code. Linux is an open license model and code is available for study and modification. It has superseded Unix on many platforms. Linux is commonly used in smartphones and smartwatches.
Q4 List the various advantages of computerised accounting systems. Ans: 1) High Speed
2) High Reliability
3) Accuracy
4) Updating of Information
5) Efficiency
6) Legibility
7) Lower Cost
8) Timely Reporting
9) Flexible Reporting
10) Storage and Retrieval
11) Security of Data
12) QueriesQ5 Give two examples each of the organisations where ‘ready-to-use’, ‘customised’, and ‘tailored’ accounting packages respectively suitable to perform the accounting activity. Ans: Ready to use accounting packages is best suitable for small and conventional businesses.
(i) Customised accounting packages are best suitable for large and medium businesses.
(ii) Tailored accounting packages are best suitable for large and typical businesses.Q6 Distinguish between a ‘ready-to-use’ and ‘tailored’ accounting software. Ans: On the Basis Ready-to-Use
SoftwareCustomised
SoftwareTailored-made
Software1. Cost of Installation and Maintenance The cost of installation and maintenance of it is very low as compared to other softwares. The cost of installation of it is high than ready to use but lower than tailor made software. The cost of installation of it is very high as compared to other softwares. 2. Training Needs It is not required intensive training. It requires higher training as compared to ready to use Software. It requires too much higher training than other softwares. 3. Size of Organization These softwares are suitable to small organizations. These softwares are suitable for large and medium business. These softwares
are suitable for
large business.4. Level of
SecrecyThe level of Secrecy is very low which tends to high frauds. The level of Secrecy is higher than ready to use Software. The level of Secrecy of Data is too much higher than two of these softwares.