Table of Contents
NCERT MCQ ON Computerised Accounting System:
Question 1.
In a computerised accounting system, operating environment consists of:
(a) Hardware
(b) Software
(c) Both (a) and (b)
(d) None of themAnswer
Answer: (c) Both (a) and (b)
Question 2.
Among the below-mentioned options, which option does not specifies the advantage of computerised accounting system :
(a) High speed
(b) Reliability
(c) Accuracy
(d) Ill-effect on healthAnswer
Answer: (d) Ill-effect on health
Question 3.
When any manual accounting system is transformed into a computerised accounting system, what do the employees of an organisation undertake?
(a) Resist the change
(b) Accept the change
(c) Do nothing
(d) Take trainingAnswer
Answer: (d) Take training
Question 4.
Which among the accounting packages, level of secrecy is lowest?
(a) Tailored
(b) Customised
(c) Ready-to-use
(d) None of the aboveAnswer
Answer: (c) Ready-to-use
Question 5.
The basic requirement of a computerised accounting system is/are:
(a) Accounting framework
(b) Operating procedure
(c) Both (a) and (b)
(d) None of the aboveAnswer
Answer: (c) Both (a) and (b)
Question 6.
Which among these, cannot be treated as limitation of computerised accounting system?
(a) Security breach
(b) Staff opposition
(c) Automated document production
(d) Cost of trainingAnswer
Answer: (c) Automated document production
Question 7.
Liveware of the computer system are
(a) System analysts
(b) Programmers
(c) Operators
(d) All of the aboveAnswer
Answer: (d) All of the above
Question 8.
The criterion fulfilled by an effective accounting report is
(a) Relevance, Timeliness, Accuracy, Completeness and Summarisation
(b) Relevance, Timeliness, Accuracy, Completeness and Globalisation
(c) Relevance, Legibility, Speed, Automation
(d) Reliability, Accuracy, Scalability, Efficiency and QualityAnswer
Answer: (a) Relevance, Timeliness, Accuracy, Completeness and Summarisation
Question 9.
Which among these is not an example of operating system?
(a) Unix
(b) Tally
(c) Linux
(d) MS-DosAnswer
Answer: (b) Tally
Question 10.
The data storage system which remains hidden from the user and responds to the requirement of the user to the extent the user is authorised to access is known as:
(a) Back-end database
(b) Front-end database
(c) Data processing
(d) Reporting systemAnswer
Answer: (a) Back-end database
Question 11.
Modern computerised accounting system is based on the concept of database w hich is implemented using
(a) Management Information System
(b) Database Management System
(c) Marketing Information System
(d) Accounting Information SystemAnswer
Answer: (b) Database Management System
Question 12.
An accounting information system processes the financial transactions and events based on
(a) Governing Principles
(b) Management Principles
(c) Accepted Principles
(d) Generally Accepted Accounting PrinciplesAnswer
Answer: (d) Generally Accepted Accounting Principles
Question 13.
Among the following, which ready-to-use accounting software package is available in today’s market?
(a) Tally
(b) E.X.
(c) Busy
(d) The Professional Accountant
(e) All of the AboveAnswer
Answer: (e) All of the Above
Question 14.
Which among these, is not an example of system utility software?
(a) Anti-virus utility to scan computer for viruses
(b) Microsoft-office Package
(c) Disk compression utility to compress contents of a disk for increasing the capacity of a disk
(d) Disk partitioning to divide a single drive into multiple logical drivesAnswer
Answer: (b) Microsoft-office package
Question 15.
COBOL, BASIC, FORTRAN, C, C++, JAVA are examples of:
(a) High-level programming languages
(b) Low-level machine language
(c) Assembly language
(d) Application softwareAnswer
Answer: (a) High-level programming languages
Fill in the blanks
Question 1.
The framework of storage and processing of data is called as …………….Answer
Answer: Operating Environment
Question 2.
Database is implemented using ……………..Answer
Answer: DBMS
Question 3.
A sequence of actions taken to transform the data into decision useful information is called ……………….Answer
Answer: Data Processing
Question 4.
An appropriate accounting software for a small business organisation having only one user and single office location would be ……………..Answer
Answer: Ready to use
Point out the statements are True or False.
Question 1.
Every computerised accounting system has two basic requirements.Answer
Answer: True
Question 2.
in computerised accounting system transaction data duplicity is done.Answer
Answer: False
Question 3.
System failure cannot be avoided by any arrangement.Answer
Answer: False
Question 4.
Accounting records are updated automatically in computerised accounting system.Answer
Answer: True
Question 5.
Accounting software can be customised to meet the special requirement of the user.Answer
Answer: True
Question 6.
Tailored software is best suited for organisations whose business is geographically not scattered.Answer
Answer: False
Question 7.
Expenses under a particular head can be an example of responsibility report.Answer
Answer: True
Question 8.
Language processor cannot check the language system.Answer
Answer: False
Question 9.
There are four types of accounting packages.Answer
Answer: False
Question 10.
Accounting data is processed slower by using a computerised accounting system than it is achieved through manual efforts.Answer
Answer: False