Topic: computer awareness

Q1).Explain the salient features of computer?./importanc e of computer in modern age?

Ans: Today, computers have entered every field of human activity, be it work, education or entertainment. The salient features of computer are: 1. Speed: A computer works at an incredible speed and can be millions of calculations in just a fraction of a second. This incredible speed of working has paced up modern life and then helps us to keep pace with it. 2. Storage capacity: A computer has a vast memory. It can store a huge quantity of information in its secondary memory devices (eg.hard disk).with the need to store more and more information, this storage capacity has also rapidly increased. 3. Versatility: It can do any type of work once it has been reduced to a series of logical and systematic steps. Thus it is used in every field of human activities so it is versatile; eg.education.scientific, medical, music composition etc.it can simultaneously execute a number of tasks, is called multitasking 4. Accuracy: Since a computer works according to a well defined logic, it never misses out on even a minor steps.i.e it works in maximum accuracy, unless of course an operator feeds it with wrong program or data.

5. Consistent uniform quality of work: like human beings a computer does not gets tired or bored. it gives the same quality of work and level of speed accuracy and neatness after several hours of continuous work. 6. Automation: Once a program and data are fed into a computer. it automatically executes the different steps or stages one after another without needing any reminder or human intervention. 7.Data processing capacity: Data processing capacity refers to commercial computer applications that routinely store and process large quantities of data in order to produce useful information needed by an organisation.processing involves assimilation and sorting of data into an organized manner. 8.user friendly: Modern operating system of a computer and the application softwares has many features and are simple to use ,makes the computer user friendly

Q2).What do you mean by computer hardware and software?

Ans: A computer system has two components hardware and software, they both depend on each other. (1)HARDWARE: All the physical components which make up a computer system and which we can see and touch are called hardware Hardware consists of:

(a)Central processing unit(cpu);The CPU processes the data according to a program or commands given to it and outputs the result. Functions of CPU 1. Address all the peripheral and memory devices 2. Fetch data and instructions 3. Decode and execute the instructions 4. Do arithmetic and logical operation of data (b)Peripheral devices are used for input and output and communication, common input devices are keyboard, mouse, microphone and web camera, while monitor and printer are common output devices. Modem helps computer users to communicate via telephone lines. (c).Memory devices such as hard disk,CD/DvD and pen drives store the raw and processed data, as well as the softwares,and allows their retrieval whenever required (2).software: It is the set of instructions needed by a computer for its functioning as well as accomplishing an assigned task. it is important one since hardware cannot work without software. Software is 2 types

(a) System software; when computer is switched on it runs transparently to control all interactions between the user, hardware and application softwares.eg.device drivers, user interface, windowing systems, utility programs (b).An application software: The software which is designed to perform specific tasks eg.application software are available for financial accounting, inventory management, web browsing etc.

Q3)Write short notes on CPU Or explain the components of computer hardware(write full ans) if only CPU is asked then write about only CPU.
ANS (A) CENTRAL PROCESSING UNIT: CPU controls the entire working of a computer. It is the CPU which processes the data according to the program or commands given to it and outputs the result. The 3 major subunits of CPU are as follows: (1).The control unit; It fetches, decodes, executes the commands or program instrutions.it controls the flow of data between its internal memory registers, the ALU and other parts of the computer system. (2).The memory unit: It registers stored the instructions and the data that is currently being processed by the CPU (3)The Arithmetic and logic unit (ALU); The performs the arithmetic operations and logic operation on the data fetched from registers of the memory unit and 4

writes the result back onto the registers for temporary storage. The control unit then transfers the result to an external memory device for storage or to an output device. (B).INPUT DEVICES: An input device allows a user to communicate with a computer. it is used to give instructions or read data and program into the computer. It also converts the instructions and data into machine readable form which the computer can understand.eg.keyboard, mouse, scanners, webcamera, microphone barcode reader etc (C).OUTPUT DEVICES: An out put device is used to convert the digitized information output of the CPU into a form that can be understood by us. Eg.monitor, printers, speakers etc. (D).STORAGE DEVICES: A memory or storage device, outside the CPU is used to store date and program instructions for a short term or long term is called memory. These are classified into (a) primary (b) secondary memory (a).primary memory: This is a short term memory which temporarily holds the programs instructions and data that the CPU can immediately access while processing .eg.RAM. IS VOLATILE (b).secondary memory: This is long term memory which is used to permanently store raw and processed data, and programs. it is also called as a backing store

,since it contents are held for reference and not for immediate execution by CPU.eg.HARD DISK(CD),PENDRIVE,DVD, IT IS NON-VOLATILE.

Q4.explain role of computer in accounting?

Ans; the role of computer in accounting is explained as follows: (1)TRANSACTION RECORDING: In the business field, computers are used mainly for recording day-to-day transactions. Accounting through computers enables the business organization to reduce paper work and space required for storage of accounting records. (2)DEBOTORS ACCOUNTING: Accounting through computers helps the business organization to prepare and maintain up-to-date individual records of debtors. (3).STORES ACCOUNTING; Accounting through computers enables the business organization to prepare and maintain up-to-date stores ledger, material cost analysis, cost per unit statement, stores control register,etc. (4).PAY ROLL ACCOUNTING: computer can be used by the business organisation to prepare and maintain pay roll and pay slips, statements income tax, provident fund deduction statements , employees loan accounts etc. (5).Financial accounting: important documents such as vouchers cash memos, receipts, etc. can be created and maintained by using computer technology .similarly computers can be used to prepare and maintain SUBSIDIARY 6

BOOK,TRIAL BALANCE,FINAL ACCOUNTS,RATIO ANALYSIS, CASH FLOW STATEMENT,FUND FLOW STATEMENT, FINANCIAL REPORTS ETC. TALLY PACKAGE SOFTWARE IS USED FOR FIANANCIAL ACCOUNTING AND INVENTORY MANAGEMENT. IT IS MOST POPULAR SOFTWARE IN ACCOUNTING .

Q5) Describe the advantage and disadvantage of computerized accounting

Ans: Advantages/importance/positive points/features etc.

(1).Accuracy: The software automatically posts the transactions to the respective ledger accounts. Hence there is less scope of errors as compared to making the same entry separately into different ledgers manually. (2)Automatic updating; Accounting records are automatically updated so that account balances, debtors and stores ledgers ,etc are always up-to-date. (3) Efficiency: customised data entry screen, and databases of customers suppliers, and stock records, speeds up each transaction. Prompt debt collection and better inventory control improves the efficiency of the business. 7

(4). Multiple currency capability: An accounting software takes care of exchange rate changes and allows a business organization to trade in multiple currencies (5).Document generation: Accounting software can generate accurate and legible documents such as invoices, credit, debit notes, purchase orders, vouchers, payroll and pay slips etc. (6).Management information: Complete and up to-date information on purchases ,sales, inventory, taxes, assets, reduce frustration of the management who can now take crucial decisions quickly (7).Generation of GST and VAT returns: An accounting software can generate returns for goods and service tax (GST) and value Added Tax(VAT). (8).online form filling of IT returns: with up-to-date computerized accounts, calculation of income tax becomes a breeze and the returns can be filed over the internet.

Disadvantages/limitation of computerized accounting

(1) Power outages can entirely stop the accounting work and access to accounting information (2) Computer viruses can erase or damage vital business and accounting data (3) Hackers can clandestinely gain access to top secret business and accounting data if proper care of data base security and access control is not exercised. 8

(4) Accuracy of computerized output depends critically on the correctness of data entered.i.e garbage in garbage out(GIGO)