DK Goel Solutions Class 11 Accountancy Chapter 24 Introduction to Computer

Short Answer Questions

Question 1. 

Solution  1: A computer is an automatic electronic machine for performing calculations. But it cannot be defined merely a calculating machine because it is capable of answering the questions based on the data stored inside it.

Below are the some important features of computer:-

1. A computer is an automatic machine:- Once the data and instructions are fed into a computer, it executes them one by one without human intervention.
2. Memory or Storage:- The memory of a computer is so large that it can store any volume of information or data for being processed.
3. High Speed:- Computer are known for their lightning speed of operations. The speed is so high that it is ordinarily expressed in microseconds (1micro second = 1/10,00,000 of one second) .
4. Accuracy:- Computers are extremely accurate. Their operations are error-free and as such the information obtained from it is highly reliable.

Question 2. 

Solution  2: Below are the feature of a computer:-

1. Diligence:- A man may feel mental and physical failure after long working hours but a computer never get tired like a human being. It can work continuously for many days at a time and never says “I am too tired to do any more work”. Moreover, it does not suffer from lack of concentration and can perform the job repetitive nature any number of times, it exactly the same way.
2. Scientific approach:- A computer operates scientifically and never gets emotional while solving the problem.
3. Versatile machine:- A computer is capable of performing a wide variety of jobs. It can switch over from one programme to another according to the instructions fed into it.

Question 3. 

Solution  3: A computer contains much more than a Calculator. A Calculator can work only with numbers whereas a computer can work both numbers and words. Another difference is that a calculator is not capable of storing the data, whereas a computer can store large volume of data in its memory and reproduce any part of it as and when needed.

Question 4. 

Solution 4: The main parts of a computer system:-

1. Keyboard:- The devices or components which are used to feed data and programmes into a computer are called ‘Input Devices’. Keyboard is one of such devices.
2. Monitor:- A computer displays the results, reports or answers on a screen known as monitor or ‘output device’. Results are displayed on the screen in a language which can be easily read and understood by the users.
3. Control Processing Unit or CPU:- This unit is the main and most important part of a computer which consists of a group of complex electronic circuits. CPU is the brain or decision making part of the computer which performs all the operating in accordance with the programme fed into the computer.
4. Magnetic Recorder:- This unit permanently stores the data and information’s fed into a computer and is also known as memory unit. The memory of a computer may be of two types:-

(i) Volatile Memory

(ii) Non-Volatile Memory

Question 5.

Solution 5: Below are the limitations of computer system:-

1.) Lack of Decision-making:- Computers are only helpful in taking the decision while they cannot take decisions on their own. Decision-making is a complex process which requires a lot of understanding, information, intelligence and ability to decide.

2.) Lack of Intelligence Quotient:- Computer are mere machines with Zero IQ. Computer need to be programmed beforehand in order to become able to handle the situation.

3.) Lack of common-sense:- A computer system lacks in common-sense. A computer will keep on working as per its programming and fails to analyse the logical or illogical aspect of it.

Question 6. 

Solution  6: The devices or components which are used to feed data and programmes into a computer are called ‘Input Devices’. Keyboard is one of such devices. The data which we want to feed into a computer may be typed on the keyboard in binary language. The other input devices are punched cards, paper tapes, magnetic tapes, magnetic disc, floppy disc etc.

Question 7. 

Solution  7: This unit permanently stores the data and information’s fed into a computer and is also known as memory unit. The memory of a computer may be of two types:-

(i) Volatile Memory:- It is only capable of storing the data temporarily. The data stored into it is automatically erased as soon as the power supply is cut off or fails.

(ii) Non-Volatile Memory:- It is capable of storing the data on a permanent basis. The data stored into it are not erased even if the power supply fails. But the main drawback of non-volatile memory is that data stored into it can only be read and not changed.

Question 8. 

Solution  8: Below are the advantages of word processor:-

1.) Instead of typing the full matter again, any word, line or paragraph previously typed can be changed, erased or shifted to new location.

2.) Printing facilities are also available in a word processor. We can obtain the error free printed copies of the matter and also without any sign of the rectification of an error.

3.) The matter once typed can be arranged in different formats, styles and also in a desired width of the page.

4.) The word processor also helps in checking the spelling of words. It contains a dictionary and automatically identifies the words in the typed matter that are not found in the dictionary.

Question 9. 

Solution  9: It records all the useful and relevant information relating to a business at one centralised place. These data’s are usually stored on floppy discs and the Data base Management converts the data into useful information. Data may relate to the various activities of the business such as daily purchase and sales of goods, debtors collection, expenditure and income relating to various heads etc. 

Question 10. 

Solution 10: Below are the software’s are available for accounting purpose:-

1.) General Ledger

2.) Accounts Receivable

3.) Accounts Payable

4.) Inventory Control

5.) Payroll Accounting

Question 11. 

Solution 11: Distinctions between Hardware and Software: -

Question 12. 

Solution  12: The computers have increased the efficiency of accounting department in many ways. The work which was previously done by hundreds of clerks is done by the computer very quickly and without a single error. Hence, the use of computers in accounting work is increasing day-by-day and very soon, it will be difficult to locate an accounting department in a medium-sized business enterprise which is not using a computer.

Question 13.

Solution 13:

(i) Hardware:- All the computers of a computer discussed earlier are known as Hardware. Those include keyboard, monitor, C.P.U., magnetic recorder etc.

(ii) Software:- In order to solve a problem with the help of computer, a sequence of instructions written in a proper language will have to be fed into the computer. A set of such instructions is known as a “Program” and the set of programs is called Software. A computer machine can be used for various purposes only by a change of program. There are six types of software:-

(1) Operating System

(2) Utility Software

(3) Application Software

(4) System Software

(5) Language Processors

(6) Connectivity Software

(iii) Applications of computer in accounting:- The computers have increased the efficiency of accounting department in many ways. The work which was previously done by hundreds of clerks is done by the computer very quickly and without a single error. Hence, the use of computers in accounting work is increasing day-by-day and very soon, it will be difficult to locate an accounting department in a medium-sized business enterprise which is not using a computer.

Question 14.

Solution  14: Below are the capabilities of computer system:-

1. A computer is an automatic machine:- Once the data and instructions are fed into a computer, it executes them one by one without human intervention.
2. Memory or Storage:- The memory of a computer is so large that it can store any volume of information or data for being processed.
3. High Speed:- Computer are known for their lightning speed of operations. The speed is so high that it is ordinarily expressed in microseconds (1micro second = 1/10,00,000 of one second) .
4. Accuracy:- Computers are extremely accurate. Their operations are error-free and as such the information obtained from it is highly reliable.
5. Diligence:- A man may feel mental and physical failure after long working hours but a computer never get tired like a human being. It can work continuously for many days at a time and never says “I am too tired to do any more work”. Moreover, it does not suffer from lack of concentration and can perform the job repetitive nature any number of times, it exactly the same way.
6. Scientific approach:- A computer operates scientifically and never gets emotional while solving the problem.
7. Versatile machine:- A computer is capable of performing a wide variety of jobs. It can switch over from one programme to another according to the instructions fed into it.

Question 15. 

Solution  15:

Very Short Answer Questions

Question 1.

Solution 1: A computer is an automatic machine. Once the data and instructions are fed into a computer, it executes them one by one without human intervention.

Question 2. 

Solution 2: Computers do not use the decimal system but use a two-way system known as Binary System. Under this system the information stored in the computer are in two digits only. These two digits are 0 and 1.

Question 3.

Solution  3: A computer contains much more than a Calculator. A Calculator can work only with numbers whereas a computer can work both numbers and words.

Question 4. 

Solution 4:

(i) BASIC

(ii) COBOL

Question 5. 

Solution  5: Yes compute can take a decision, CPU is the brain or decision making part of the computer which performs all the operating in accordance with the programme fed into the computer.

Question 6. 

Solution  6: All the computers of a computer discussed earlier are known as Hardware. Those include keyboard, monitor, C.P.U., magnetic recorder etc.

Question 7. 

Solution 7:

In order to solve a problem with the help of computer, a sequence of instructions written in a proper language will have to be fed into the computer. A set of such instructions is known as a “Program” and the set of programs is called Software.

Question 8. 

Solution 8:

(i) For Pay-roll accounting

(ii) For Recalculation if some values are changed

Question 9. 

Solution  9: Below are the two elements of a computer system:-

1.) Hardware
2.) Software

Question 10. 

Solution 10: 

(i) Excel

(ii) Tally

Question 11. 

Solution  11: 

People, who design data, write programs to implement the data and who participate in operating the computer are known as Humanware.