SimonMash.com | Kerala Plus One & Plus Two Study Notes, Question Papers, Answer Keys, Resources

DATABASE : A database is an organised collection of data. Data is always organised in data table consisting of rows and columns. DATABASE MANAGEMENT SYSTEM (DBMS) : It is a software application that allows the creation, storage, updating of databases. Components / Objects of LibreOffice Base Tables Queries Forms Reports Creating Table in Design View Steps Click the object Tables from Database panel. Click Create Table in Design View in Tasks area In Design View page, Enter the names of various fields to create and select Field type. Set primary key Save the table by giving a suitable name.

GNU Khata is a Free and Open Source Software(FOSS) Features of GNUKhata Free and Open Source accounting software. Based on Double Entry book keeping. Ledgers, Trial Balance, Profit and Loss A/c, Balance Sheet etc... can be generated Facility for attaching source document with Voucher entry. It can be used for both Profit making and Non-Profit making Organisations. Creation of organisation in GNUKhata Step 1 : Start GNUKhata Accounting package Applications → Office → GNUKhata Step 2 : Create Organisation Step 3 : Create Admin Create Admin user with Username , Password : Click on Create & Login. Ledger creation in GNUKhata Steps in Ledger creation Step 1: GNUKhata → Master → Create Account Step 2: Select Group to which account belongs Step 3 : Select sub-group, if any, to which the account belongs Step 4 : Enter the name of account Step 5 : Click on Save button to save the ledger. SYSTEM GENERATED (Default) LEDGER ACCOUNTS In GNUKhata, there are four system generated ledger accoun...

Graphs and charts are used to make information clear and easier to understand. Types of Graphs and Charts Column Chart Bar Chart Pie Chart Column Chart : A Column chart is used for comparison of data items for a specified time period. In the column chart, categories are displayed horizontally and values vertically. Bar Chart : The bar chart is similar to the column chart, with the difference that the data series are displayed horizontally and not vertically. Pie Chart : The pie chart contains only one data series. A series of data in a pie chart is displayed as a percentage of the total. Elements of Graph/Chart Chart area,  Plot area,  Chart floor,  Legend,  Chart title,  Data points,  Data series Advantages of Charts Visually appealing Quick analysis and interpretation of data within a little time To know the trends easily A large volume of information can be exhibited through charts easily

PAYROLL ACCOUNTING Payroll accounting is the function of calculating and distributing wages, salaries and other allowances to employees Components of Payroll Earnings Earnings include the following: (a) Basic Pay (BP) (b) Dearness Allowance (DA) (c) House Rent Allowance (HRA) (d) Transport Allowance (TA) (e) City Compensatory Allowance (CCA) (f) Other Allowances Gross Pay = BP+DA+HRA+TA+CCA+Other Allowances Deductions Deductions includes: (a) Professional Tax (PT) (b) Provident Fund (PF) (c) Tax Deduction at Source (TDS) (d) Recovery of Loan (e) State Life Insurance (SLI) (f) Other deductions Net Pay = Gross pay – Total deductions ASSET ACCOUNTING Records relating to assets are to be maintained from the acquisition of assets to till its disposal. It mainly involves computation of depreciation Methods for calculating Depreciation 1. Straight Line Method (Fixed instalment Method) In this method, depreciation is calculated on the basis of original cost of the asset. In LibreOffice Calc, S...

 Features of CAS Simple and Integrated Accuracy Speed Scalability Reliability Components of CAS Procedure Data Users/People/Live-ware Hardware Software Grouping of Accounts The process of grouping the ledger accounts based on some similar nature under an appropriate head is known as Grouping of Accounts. Codification of Accounts Codification refers to allotting code numbers to accounts in a hierarchical structure. Code may be alphabet or number allotted to a particular account. Types of Codes Codes can be classified into Sequential Codes Block Codes Mnemonic Codes Merits of CAS Timely generation of reports Saves time and money Confidentiality of data can be maintained Transparency and reliability Accurate and updated information