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.
(2020 Mar – 1 Mark)
(a) Mnemonic (b) Sequential (c) Block (d) None of these
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?
(2020 Say – 1 Mark)
(a) Block Code (b) Sequential (c) Mnemonic (d) None of these
Answer: (c) Mnemonic
3. Pick out the one, which is not a component of computerized accounting system.
(2021 Mar – 1 Mark)
(a) Procedure (b) Data (c) People (d) Virus
Answer: (d) Virus
4. Codes used by Indian Railway as TVC for Trivandrum and TCR for Trissur is an example of
(2021 Say – 1 Mark)
a) Block b) Sequential c) Mnemonic d) Numeric
Answer: c) Mnemonic
5. Range of numbers are used for codification in :
(2022 Mar – 1 Mark)
(a) Sequential codes (b) Block codes (c) Mnemonic codes (d) Alpha Numeric codes
Answer: (b) Block codes
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.
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.
(2019 Mar – 1 Mark)
a) FV b) PV c) Rate d) NPER
Answer: d) NPER
2. The default base date used in 'DATEVALUE' function in Libre Office Calc., is :
(2020 Say – 1 Mark)
(a) 01-01-1990 (b) 02-01-1899 (c) 02-01-1991 (d) 30-12-1899
Answer: (d) 30-12-1899
Short Answer Questions (2 Marks Each)
6. Write the result displayed in a cell if the following spread sheet functions are used.
(2018 Mar – 2 Marks)
a) =ROUND(999.99,0) b) =ROUNDDOWN(999.99,0) c) =ROUND(123.45,-1) d) =ROUNDUP(123.45,0)
Answer: a) 1000 b) 999 c) 120 d) 124
7. Give the absolute cell reference to represent the following in a Spreadsheet package :
(2018 Say – 2 Marks)
(a) Cell at 8th column and 15th row
(b) Range of cells from 4th column and 5th row to 10th column and 20th row
Answer: (a) $H$15 (b) $D$5:$J$20
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)
(2018 Mar – 1 Mark)
a) HRA b) CCA c) PF d) DA
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
Short Answer Questions (3 Marks Each)
5. Explain the syntax and parameters of the following Spread Sheet functions
(2018 Mar – 3 Marks)
a) SLN b) DB c) PMT
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 :
(2018 Say – 3 Marks)
(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.
Answer: (a) =C4*14% (b) =IF(C4>55500,2500,1500) (c) =C4+D4+E4
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 :
(2018 Say – 1 Mark)
(a) 'X' axis b) Y axis (c) 'Z' axis d) All of these
Answer: d) All of these
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.
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 :
(2018 Say – 1 Mark)
(a) GNU Khata b) TALLY (c) SAP (d) Libre Office Base
Answer: (d) Libre Office Base (It's a DBMS, not primarily an accounting software)
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.
(2021 Say – 2 Marks)
a) Cash paid into bank Rs.10,000
b) Salary paid Rs.7,000
Answer: a) Contra Voucher b) Payment Voucher
CHAPTER 6: DATABASE MANAGEMENT SYSTEM
Multiple Choice Questions (1 Mark Each)
1. The tool used to connect two tables in Libre Office Base.
(2020 Mar – 1 Mark)
(a) Report. (b) Queries (c) Form (d) Relationship
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.