CHAPTER 1: OVERVIEW OF COMPUTERISED ACCOUNTING SYSTEM
Multiple Choice Questions (1 Mark Each)
1. The Code CS101, CS102, CS103 for customer X, Y and Z is an example of ______ code.
(a) Mnemonic (b) Sequential (c) Block (d) None of these
(2020 Mar – 1 Mark)
Answer: (b) Sequential
2. In an organization, Code 'PL' is used for Purchase Ledger, 'SL' is used for Sales Ledger. Which type of Code is used here?
(a) Block Code (b) Sequential (c) Mnemonic (d) None of these
(2020 Say – 1 Mark)
Answer: (c) Mnemonic
3. Pick out the one, which is not a component of computerized accounting system.
(a) Procedure (b) Data (c) People (d) Virus
(2021 Mar – 1 Mark)
Answer: (d) Virus
4. Codes used by Indian Railway as TVC for Trivandrum and TCR for Trissur is an example of
a) Block b) Sequential c) Mnemonic d) Numeric
(2021 Say – 1 Mark)
Answer: c) Mnemonic
5. Range of numbers are used for codification in :
(a) Sequential codes (b) Block codes (c) Mnemonic codes (d) Alpha Numeric codes
(2022 Mar – 1 Mark)
Answer: (b) Block codes
6. Numbers and letters or both of them assigned in a consecutive order as code is a
(a) Block code (b) Mnemonic code (c) Sequential code (d) Numeric code
(2022 Say – 1 Mark)
Answer: (c) Sequential code
7. Alphabets or symbols used to codify a piece of information is
(a) Sequential codes (b) Block codes (c) Mnemonic codes (d) Numeric codes
(2023 Mar – 1 Mark)
Answer: (c) Mnemonic codes
8. ______ is a mechanism which restricts the access to the computer system and data to the user only.
(a) Data audit (b) Password security (c) Data vault (d) None of these
(2023 Say – 1 Mark)
Answer: (b) Password security
9. CLT-Kozhikode is an example of
(a) Sequential codes (b) Block code (c) Mnemonic codes (d) None of these
(2024 Mar – 1 Mark)
Answer: (c) Mnemonic codes
10. The Code 201-299 for soaps is an example of ______ code.
(a) Sequential (b) Mnemonic (c) Numeric (d) Block
(2024 Say – 1 Mark)
Answer: (d) Block
Short Answer Questions (2 Marks Each)
11. Explain any Two security features of a standard accounting software.
(2018 Mar & 2022 Mar & 2022 Say – 2 Marks)
Answer: 1. Password protection for user access. 2. Data encryption to secure sensitive information. 3. Audit trails to track changes. 4. Access controls with user-level permissions.
12. Business firms, more often, use alphabets or symbols for codification. Identity the type of codes referred here. Give a suitable example for this type of codes.
(2018 Say – 2 Marks)
Answer: Mnemonic codes. Example: 'SLR' for Salary Account, 'BLD' for Building Account, 'TVC' for Thiruvananthapuram railway station.
13. Develop a coding structure and the code number with assumed figures for allotting register numbers for the students in higher secondary examination with district code, school code and admission number.
(2019 Mar – 2 Marks)
Answer: Example Structure: DDD-SSS-AAAA (District-School-Admission). Example Code: 007-045-0123 for student admission number 123 in school 45 of district 7.
14. Identify the types of codes for the given examples from the items in brackets. (Sequential code, Block code, Mnemonic code)
(a) Code Name of Railway Station QLN - Kollam TCR - Trissur
(b) Code Textile Item 100-199 - Gents Wear 200-299 - Ladies Wear
(2019 Say – 2 Marks)
Answer: (a) Mnemonic code (b) Block code
CHAPTER 2: SPREADSHEET
Multiple Choice Questions (1 Mark Each)
1. Identify the suitable argument in a financial function representing the number of payments from the following.
a) FV b) PV c) Rate d) NPER
(2019 Mar – 1 Mark)
Answer: d) NPER
2. The default base date used in 'DATEVALUE' function in Libre Office Calc., is :
(a) 01-01-1990 (b) 02-01-1899 (c) 02-01-1991 (d) 30-12-1899
(2020 Say – 1 Mark)
Answer: (d) 30-12-1899
3. Each cell in a Spreadsheet is identified with a unique name, which is known as
(a) Range (b) Columns (c) Cell address (d) Rows
(2021 Mar – 1 Mark)
Answer: (c) Cell address
4. Pre-defined formula in a spread sheet is called
a) Cell reference b) Function c) Value d) Label
(2021 Say & 2022 Mar – 1 Mark)
Answer: b) Function
5. Find the odd one.
a) IF b) AND c) OR d) DAY
(2021 Say – 1 Mark)
Answer: d) DAY (It is a Date function, others are Logical functions)
Short Answer Questions (2 Marks Each)
6. Write the result displayed in a cell if the following spread sheet functions are used.
a) =ROUND(999.99,0) b) =ROUNDDOWN(999.99,0) c) =ROUND(123.45,-1) d) =ROUNDUP(123.45,0)
(2018 Mar – 2 Marks)
Answer: a) 1000 b) 999 c) 120 d) 124
7. Give the absolute cell reference to represent the following in a Spreadsheet package :
(a) Cell at 8th column and 15th row
(b) Range of cells from 4th column and 5th row to 10th column and 20th row
(2018 Say – 2 Marks)
Answer: (a) $H$15 (b) $D$5:$J$20
8. Convert the 'relative' cell reference 'A5' into 'absolute' and 'mixed' cell references.
(2019 Say – 2 Marks)
Answer: Absolute: $A$5 Mixed (Row absolute): A$5 Mixed (Column absolute): $A5
CHAPTER 3: USE OF SPREADSHEET IN BUSINESS APPLICATIONS
Multiple Choice Questions (1 Mark Each)
1. Find the odd one (Hint : one which is not an element of Gross Pay)
a) HRA b) CCA c) PF d) DA
(2018 Mar – 1 Mark)
Answer: c) PF (Provident Fund is a deduction, not an earning)
2. Name the Spreadsheet function used for calculating the annual depreciation under the fixed installment method.
(2018 Say – 1 Mark)
Answer: SLN function
3. Which of the following is not a component of Payroll statement?
(a) D.A. (b) D.B. (c) H.R.A. (d) P.F.
(2020 Mar – 1 Mark)
Answer: (b) D.B.
4. Which one of the following is a deduction in the calculation of Net Pay in Pay roll statement?
(a) HRA b) PF c) DA d) BP
(2020 Say – 1 Mark)
Answer: b) PF
Short Answer Questions (3 Marks Each)
5. Explain the syntax and parameters of the following Spread Sheet functions
a) SLN b) DB c) PMT
(2018 Mar – 3 Marks)
Answer: a) SLN(Cost, Salvage, Life): Cost=Purchase price, Salvage=Scrap value, Life=Useful life. b) DB(Cost, Salvage, Life, Period, [Month]): Period=Year for which depreciation is calculated. c) PMT(Rate, NPER, PV, [FV], [Type]): Rate=Interest per period, NPER=Total payments, PV=Loan amount.
6. The 'Basic Pay' of an employee is supplied in C4 of a spread sheet. Give the appropriate formula in the following cells for his salary calculations :
(a) In D4, DA as 14% of the basic pay.
(b) In E4, HRA as Rs.2,500 for basic pay greater than Rs.55,500 and for others Rs.1,500
(c) In F4, to calculate the gross pay.
(2018 Say – 3 Marks)
Answer: (a) =C4*14% (b) =IF(C4>55500,2500,1500) (c) =C4+D4+E4
7. One of your friends argued that there is no difference between SLN and DB functions in Spread Sheet. Do you agree with this? Substantiate your answer.
(2019 Mar – 3 Marks)
Answer: Disagree. SLN calculates fixed/equal depreciation each year (Straight Line). DB calculates reducing depreciation each year (Written Down Value). Methods and results are different.
CHAPTER 4: GRAPHS AND CHARTS FOR BUSINESS DATA
Multiple Choice Questions (1 Mark Each)
1. In most Spread Sheets Charts and Graphs are available in ______ tab
(2018 Mar – 1 Mark)
Answer: Insert
2. A Spreadsheet '3D' chart has :
(a) 'X' axis b) Y axis (c) 'Z' axis d) All of these
(2018 Say – 1 Mark)
Answer: d) All of these
3. Can you help Mr.Ajith Kumar by pointing out the missing steps to create a chart in Spread Sheet from the following:
Enter the data in cells Select the data Finish
(2019 Mar – 1 Mark)
Answer: Missing step: Click on 'Insert' menu and choose 'Chart'
4. A chart which displays data in rings is a
(a) Pie Chart (b) Column Chart (c) Radar Chart (d) Doughnut Chart
(2019 Say & 2022 Mar – 1 Mark)
Answer: (d) Doughnut Chart
Short Answer Questions (2 Marks Each)
5. Name Four elements of a Spread Sheet graph or Chart
(2018 Mar & 2021 Mar – 2 Marks)
Answer: 1. Chart Title 2. Axis (X-axis & Y-axis) 3. Data Series 4. Legend 5. Plot Area 6. Gridlines
6. Name any four types of charts available in a Spreadsheet software
(2018 Say & 2021 Mar – 2 Marks)
Answer: Column Chart, Bar Chart, Line Chart, Pie Chart, Area Chart, Doughnut Chart, Scatter Chart.
7. Identify the name of charts mentioned in the following :
(a) Charts with vertical bars.
(b) Charts with horizontal bars
(2019 Say – 2 Marks)
Answer: (a) Column Chart (b) Bar Chart
8. Write any Two advantages of Charts and Graphs
(2021 Say, 2022 Mar & 2022 Say – 2 Marks)
Answer: 1. Make data easy to understand and visually appealing. 2. Allow quick analysis and comparison of data points. 3. Help in identifying trends and patterns easily.
CHAPTER 5: ACCOUNTING SOFTWARE PACKAGE - GNU KHATA
Multiple Choice Questions (1 Mark Each)
1. Name any Two default ledgers available in Gnu Khata.
(2018 Mar – 1 Mark)
Answer: Cash Account, Profit and Loss Account
2. Find the odd one among the computer software given below :
(a) GNU Khata b) TALLY (c) SAP (d) Libre Office Base
(2018 Say – 1 Mark)
Answer: (d) Libre Office Base (It's a DBMS, not primarily an accounting software)
3. In an accounting software, the ledger "Cash" comes under ______ group.
a) Investments b) Current assets c) Fixed assets d) Capital
(2019 Mar – 1 Mark)
Answer: b) Current assets
4. Identify the group under which depreciation account is to be created in an accounting software.
(a) Current Asset (b) Fixed Asset (c) Direct Expenses (d) Indirect Expenses
(2019 Say – 1 Mark)
Answer: (d) Indirect Expenses
Short Answer Questions (2 Marks Each)
5. Name the system generated ledger accounts in GNU khata.
(2020 Mar, 2020 Say, 2022 Mar – 2 Marks)
Answer: 1. Opening Stock 2. Closing Stock 3. Profit and Loss Account (Some versions include: Stock at the Beginning)
6. Name the voucher type used to record the following transactions in Gnu Khata.
a) Cash paid into bank Rs.10,000
b) Salary paid Rs.7,000
(2021 Say – 2 Marks)
Answer: a) Contra Voucher b) Payment Voucher
7. State the accounting groups of the following accounts in GNU Khata :
(a) Cash in hand (b) Machinery
(2022 Mar – 2 Marks)
Answer: (a) Current Assets (b) Fixed Assets
8. How to delete a Ledger Account in GNUKhata ?
(2022 Say – 2 Marks)
Answer: 1. Go to Master menu > Edit Account. 2. Select the ledger to delete. 3. Click Delete button and confirm. (Cannot delete system accounts or accounts with transactions)
CHAPTER 6: DATABASE MANAGEMENT SYSTEM
Multiple Choice Questions (1 Mark Each)
1. The tool used to connect two tables in Libre Office Base.
(a) Report. (b) Queries (c) Form (d) Relationship
(2020 Mar – 1 Mark)
Answer: (d) Relationship
2. ______ is used to retrieve information from a database
(2020 Say – 1 Mark)
Answer: Query
Short Answer Questions (2 Marks Each)
3. Name any Four DBMS software available for data manipulation by business firms
(2018 Mar – 2 Marks)
Answer: 1. Microsoft Access 2. Oracle Database 3. MySQL 4. LibreOffice Base 5. PostgreSQL
4. Explain the different methods of creating 'FORMS' in a data base software
(2018 Say – 2 Marks)
Answer: 1. Using Form Wizard: Step-by-step guided process. 2. In Design View: Manually drag and drop fields for custom layout.
5. A DBMS has different components. List out any Four of them.
(2019 Mar – 2 Marks)
Answer: 1. Tables 2. Queries 3. Forms 4. Reports 5. Relationships
6. Explain the terms 'Entity' and 'Attribute' with an example.
(2019 Say – 2 Marks)
Answer: Entity: A real-world object (e.g., 'Student'). Attribute: Property of an entity (e.g., Student's 'Roll No', 'Name').