Join Your Exam WhatsApp group to get regular news, updates & study materials HOW TO JOIN

CBSE Class 12 Commerce Accountancy Accounting Application Of Electronic Spread Sheet Complete Notes

CBSE Class 12 Commerce Accountancy Accounting Application Of Electronic Spread Sheet Complete Notes

CBSE Class 12 Commerce Accountancy Accounting Application Of Electronic Spread Sheet : CBSE is a renowned educational Board, which comes under the Union Government of India. This eminent board was formed in 1952 and associated with the Board of High School and Intermediate Education, Rajputana. Ajmer, Gwalior, Merwara and Central India were included in the administrative territory of this board along with the other places including Bhopal, Ajmer and Vindhya Pradesh. From 1952 onwards, it has been providing a standard education and robust learning environment to all. The Central Board of Secondary Education or CBSE is a prestigious board of education and it provides affiliation to public and private schools. Apart from this, all Jawahar Navodaya Vidyalayas and kendriya vidyalayas are affiliated to this board.

CBSE Class 12 Commerce Accountancy Accounting Application Of Electronic Spread Sheet Complete Notes

CBSE Class 12 Commerce Accountancy Accounting Application Of Electronic Spread Sheet :  We are providing CBSE Class 12 Commerce Accountancy Accounting Application Of Electronic Spread Sheet Study Material. To pass CBSE  exam, every one should read CBSE Class 12 Commerce Accountancy Accounting Application Of Electronic Spread Sheet study material.  Many students don’t know how to prepare Class 12 Commerce Accountancy. To pass Class 12 Commerce exam, you don’t need any other books except Study material and practice manual. So first prepare study material and practice manual with conceptual knowledge.

CBSE Class 12 Commerce Accountancy Accounting Application Of Electronic Spread Sheet Complete Notes

CBSE Class 12 Commerce Accountancy Accounting Application Of Electronic Spread Sheet :  CBSE Class 12 Commerce Accountancy Accounting Application Of Electronic  spreadsheet is an interactive computer application for organization, analysis and storage of data in tabular form. Spreadsheets are developed as computerized simulations of paper accounting worksheets. The program operates on data entered in cells of a table. Each cell may contain either numeric or text data, or the results of formulas that automatically calculate and display a value based on the contents of other cells. A spreadsheet may also refer to one such electronic document.

Download here CBSE Class 12 Commerce Accountancy Accounting Application Of Electronic Spread Sheet Complete Notes In PDF Format

Spreadsheet users can adjust any stored value and observe the effects on calculated values. This makes the spreadsheet useful for “what-if” analysis since many cases can be rapidly investigated without manual recalculation. Modern spreadsheet software can have multiple interacting sheets, and can display data either as text and numerals, or in graphical form.

Besides performing basic arithmetic and mathematical functions, modern spreadsheets provide built-in functions for common financial and statistical operations. Such calculations as net present value or standard deviation can be applied to tabular data with a pre-programmed function in a formula. Spreadsheet programs also provide conditional expressions, functions to convert between text and numbers, and functions that operate on strings of text.

Spreadsheets have replaced paper-based systems throughout the business world. Although they were first developed for accounting or bookkeeping tasks, they now are used extensively in any context where tabular lists are built, sorted, and shared.

LANPAR, available in 1969, was the first electronic spreadsheet on mainframe and time sharing computers. LANPAR was an acronym: LANguage for Programming Arrays at Random. VisiCalc was the first electronic spreadsheet on a microcomputer, and it helped turn the Apple II computer into a popular and widely used system. Lotus 1-2-3 was the leading spreadsheet when DOS was the dominant operating system. Excel now has the largest market share on the Windows and Macintosh platforms. A spreadsheet program is a standard feature of an office productivity suite; since the advent of web apps, office suites now also exist in web app form.

CBSE Class 12 Commerce Accountancy Accounting Application Of Electronic Spread Sheet Complete Notes

CBSE Class 12 Commerce Accountancy Accounting Application Of Electronic Spread Sheet :  The word “spreadsheet” came from “spread” in its sense of a newspaper or magazine item (text or graphics) that covers two facing pages, extending across the center fold and treating the two pages as one large one. The compound word “spread-sheet” came to mean the format used to present book-keeping ledgers—with columns for categories of expenditures across the top, invoices listed down the left margin, and the amount of each payment in the cell where its row and column intersect—which were, traditionally, a “spread” across facing pages of a bound ledger (book for keeping accounting records) or on oversized sheets of paper (termed “analysis paper”) ruled into rows and columns in that format and approximately twice as wide as ordinary paper

Introduce students to the power of spreadsheets. This workbook contains 53 spreadsheet problems that reinforce principles of accounting concepts. The problems incorporate formula development and model building skills that may be used in a variety of accounting applications. Emphasis is placed on what if analysis.

Electronic spreadsheet – automated version of an accountants ledger

  • made up of rows and columns of numerical data
  • replaces the calculator
  • a tool to help analyze and evaluate numerical information

Uses of an electronic spreadsheet:

  1. cash flow analysis
  2. budgets
  3. inventory management
  4. financial planning

Advantages of using an electronic spreadsheet:

  1. Easy to move copy, edit, and delete table entries.
  2. Easy to format design and appearance of table.
  3. Ability to perform “what-if” or sensitivity analysis by changing values to see how related entries are adjusted.
  4. Easy to create charts to display relationships among values in the worksheet
  5. Ability to open and use multiple spreadsheets at one time.

Anatomy of an Excel Program Window:

Excel shares the same user interface as Word and other Microsoft Office applications. This standard interface includes the following:

    • Title bar
    • Menu bar
    • Standard Toolbar
    • Formatting Toolbar
    • Office Assistant
    • Status Bar

    Two primary windows in Excel:

        1. Program Window
        2. Workbook

    – set of worksheets (spreadsheets)
    – will show the sheet on which you are currentlly working
    – what an Excel document is called (.xls file extension)

    Items in an Excel Workbook window:

      • Sheet tabs
      • Column headings
      • Row Headings
      • Cells
      • Active Cell
      • Fill Handle
      • Name Box
      • Formula Bar

      Check your Excel lab book for a figure of the window.

      CBSE Class 12 Commerce Accountancy Accounting Application Of Electronic Spread Sheet Complete Notes

      CBSE Class 12 Commerce Accountancy Accounting Application Of Electronic Spread Sheet : Spreadsheets usually contain a number of supplied functions, such as arithmetic operations (for example, summations, averages and so forth), trigonometric functions, statistical functions, and so forth. In addition there is often a provision for user-defined functions. In Microsoft Excel these functions are defined using Visual Basic for Applications in the supplied Visual Basic editor, and such functions are automatically accessible on the worksheet. In addition, programs can be written that pull information from the worksheet, perform some calculations, and report the results back to the worksheet.

      Multi-dimensional spreadsheets

      In the late 1980s and early 1990s, first Javelin Software and Lotus Improve appeared. Unlike models in a conventional spreadsheet, they utilized models built on objects called variables, not on data in cells of a report. These multi-dimensional spreadsheets enabled viewing data and algorithms in various self-documenting ways, including simultaneous multiple synchronized views. For example, users of Javelin could move through the connections between variables on a diagram while seeing the logical roots and branches of each variable. This is an example of what is perhaps its primary contribution of the earlier Javelin—the concept of tractability of a user’s logic or model structure through its twelve views. A complex model can be dissected and understood by others who had no role in its creation.

      In these programs, a time series, or any variable, was an object in itself, not a collection of cells that happen to appear in a row or column. Variables could have many attributes, including complete awareness of their connections to all other variables, data references, and text and image notes. Calculations were performed on these objects, as opposed to a range of cells, so adding two time series automatically aligns them in calendar time, or in a user-defined time frame. Data were independent of worksheets—variables, and therefore data, could not be destroyed by deleting a row, column or entire worksheet. For instance, January’s costs are subtracted from January’s revenues, regardless of where or whether either appears in a worksheet. This permits actions later used in pivot tables, except that flexible manipulation of report tables was but one of many capabilities supported by variables. Moreover, if costs were entered by week and revenues by month, the program could allocate or interpolate as appropriate. This object design enabled variables and whole models to reference each other with user-defined variable names, and to perform multidimensional analysis and massive, but easily editable consolidations.

      Trapeze, a spreadsheet on the Mac, went further and explicitly supported not just table columns, but also matrix operators

      CBSE Class 12 Commerce Accountancy Accounting Application Of Electronic Spread Sheet Complete Notes

      Cakart.in provides India’s top Class 12 Commerce  faculty video classes – online & in Pen Drive/ DVD – at very cost effective rates. Get Class 12 Commerce  Video classes from www.cakart.in  to do a great preparation for primary Student.

      Watch Class 12 Commerce  sample video lectures Visit cakart.in
      Watch Class 12 Commerce  sample lecture books  Here
      Watch Class 12 Commerce   free downloads  

      Leave a comment

      Your email address will not be published. Required fields are marked *