Chapter – 1 OVERVIEW OF COMPUTERISED ACCOUNTING SYSTEM
Chapter 1: Overview of Computerised Accounting System Chapter 1: Overview of Computerised Accounting System – Important Topics: Computerised Accounting System (CAS) – Meaning & Features Components of CAS (5 Pillars: Procedure, Data, People, Hardware, Software) Data vs Information – Conversion Process Accounting Cycle in CAS Grouping of Accounts – Based on Accounting Equation Codification of Accounts – Need, Methods (Sequential, Block, Mnemonic) Security Features of CAS – Password, Data Audit, Data Vault Merits and Demerits of CAS Accounting Information System (AIS) – Sub‑systems Previous Year Exam Questions (2018–2024) with Answers 1. Computerised Accounting System (CAS) Simple Explanation: A Computerised Accounting System is a system that uses computers...