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Karnataka Class 12 Commerce Accountancy Data Processing

Karnataka Class 12 Commerce Accountancy Data Processing

Karnataka Class 12 Commerce Accountancy Data Processing

Karnataka Class 12 Commerce Accountancy Data Processing : The use of computers and Information Technology in accounting operations has revolutionized the modern business so that the process of decision making has become quick, accurate, timely and much easier than ever before. This chapter discusses the concepts, components and advantages of CAS along with grouping and codification for CAS.
Computerised Accounting System accepts transaction data, stores them and retrieves for processing and generating accounting reports which facilitates management decision making. Various Accounting Applications or utilities are used for this purpose. One of such widely used accounting applications is Spreadsheet. Electronic spreadsheet improves the productivity by reducing the labor of everyday accounting. This chapter discusses the basic concepts of spread sheet, data entry, data and cell formatting, reporting etc.

Each organisation, regardless of its size or purpose, generates data to keep a record of events and transactions that take place within the business. Generating and organising this data in a useful way is called data processing. In this lesson, we shall discuss about various terms such as data, information, data processing and data processing system.

Karnataka Class 12 Commerce Accountancy Data Processing

Any digital computer carries out five functions in gross terms:

• Takes data as input.

• Stores the data/instructions in its memory and use them when required.

• Processes the data and converts it into useful information.

• Generates the output

• Controls all the above four steps.

Karnataka Class 12 Commerce Accountancy Data Processing

CPU (Central Processing Unit)

CPU is considered as the brain of the computer. CPU performs all types of data processing operations. It stores data, intermediate results and instructions(program). It controls the operation of all parts of computer.

CPU itself has following three components

• ALU(Arithmetic Logic Unit)

• Memory Unit

• Control Unit

Karnataka Class 12 Commerce Accountancy Data Processing

Types of Computer

Computers can be broadly classified by their speed and computing power. 

1 PC (Personal Computer) : It is a single user computer system having moderately powerful microprocessor

2 Work Station : It is also a single user computer system which is similar to personal computer but have more powerful microprocessor.

3 Mini Computer : It is a multi-user computer system which is capable of supporting hundreds of users simultaneously.

4 Main Frame : It is a multi-user computer system which is capable of supporting hundreds of users simultaneously. Software technology is different from minicomputer.

5 Supercomputer : It is an extremely fast computer which can execute hundreds of millions of instructions per second.

Karnataka Class 12 Commerce Accountancy Data Processing

An Operating system is a program that controls the execution of application programs and acts as an interface between the user of a computer and the computer hardware.” A more common definition is that the operating system is the one program running at all times on the computer (usually called the kernel), with all else being applications programs.

An Operating system is concerned with the allocation of resources and services, such as memory, processors, devices and information. The Operating System correspondingly includes programs to manage these resources, such as a traffic controller, a scheduler, memory management module, I/O programs, and a file system.

Karnataka Class 12 Commerce Accountancy Data Processing

Functions of an Operating System: Following are some of important functions of an operating System

• Memory Management

• Processor Management

• Device Management

• File Management

• Security

• Control over system performance

• Job accounting

• Error detecting aids

• Coordination between other software and users

Karnataka Class 12 Commerce Accountancy Data Processing

1) Memory Management:  Memory management refers to management of Primary Memory or Main Memory. Main memory is a large array of words or bytes where each word or byte has its own address. Main memory provides a fast storage that can be access directly by the CPU. So for a program to be executed, it must in the main memory. Operating System does the following activities for memory management.

• Keeps tracks of primary memory i.e. what part of it are in use by whom, what part are not in use. • In multiprogramming, OS decides which process will get memory when and how much.

• Allocates the memory when the process requests it to do so.

• De-allocates the memory when the process no longer needs it or has been terminated.

2) Processor Management : In multiprogramming environment, OS decides which process gets the processor when and how much time. This function is called process scheduling. Operating System does the following activities for processor management.

• Keeps tracks of processor and status of process. Program responsible for this task is known as traffic controller.

• Allocates the processor (CPU) to a process.

• De-allocates processor when processor is no longer required.

3) Device Management : OS manages device communication via their respective drivers. Operating System does the following activities for device management.

• Keeps tracks of all devices. Program responsible for this task is known as the I/O controller.

• Decides which process gets the device when and for how much time.

• Allocates the device in the efficient way.

• De-allocates devices.

4) File Management : A file system is normally organized into directories for easy navigation and usage. These directories may contain files and other directions. Operating System does the following activities for file management.

• Keeps track of information, location, uses, status etc. The collective facilities are often known as file system.

• Decides who gets the resources.

• Allocates the resources.

• De-allocates the resources

5) Other Important Activities : Following are some of the important activities that Operating System does.

• Security — By means of password and similar other techniques, preventing unauthorized access to programs and data.

• Control over system performance — Recording delays between request for a service and response from the system.

• Job accounting — Keeping track of time and resources used by various jobs and users.

• Error detecting aids — Production of dumps, traces, error messages and other debugging and error detecting aids.

• Coordination between other software and users — Coordination and assignment of compilers, interpreters, assemblers and other software to the various users of the computer systems.

Karnataka Class 12 Commerce Accountancy Data Processing

Microsoft Office is a collection of different application programs that were originally designed to be used to perform many of the tasks that are completed every day in an office setting, but they can also be useful in your personal life as well.

Microsoft Word is a word processing program that can be used to type documents, from simple letters to illustrated newsletters.

Microsoft Excel is a spreadsheet program that can be used to track of lists, numbers and statistics, such as might be used in accounting.

Microsoft Access is a database program that can be used to track of diverse but related information, such as customer orders, customer billing information, customer shipping information, and product inventories.

Microsoft PowerPoint is presentation software that can be used for making fully animated computer presentations.

Microsoft Publisher is publication design software that can be used for creating greeting cards, business cards, calendars and more.

Microsoft Word

1. Introduction : A word processor is a type of computer program that is used to create a variety of documents, from simple letters to fully illustrated newsletters and fliers. Word Processing applications display text on a computer screen and allow users to easily add, remove, and change the style, size, and placement of text in a document without having to retype the entire document as they would with a typewriter. Microsoft Word is one of the most popular word-processing software applications in use today.

2. Starting : MS-Word 2007 Opening Microsoft Word To open Word, do either one of the following:

• Click once on the Start button on the bottom left corner of the screen. Click on Programs. Move the cursor to the new menu on the right and then click on Microsoft Office 2007. Move the cursor to the next menu that opens and click Microsoft Office Word 2007. A blank document will appear on the screen.

• Main screen of a Microsoft Word 2007 Document The screenshot below is the opening screen for Microsoft Word 2007. Here we will review screenshots and documentation on how to navigate some of the basic menus and the steps necessary to format a basic paper correctly.

While today nearly every organization uses a number of computers and communication tools (like telephone or fax), they are often still isolated. While managers today are able to use applications like word processors or spreadsheets, not very many of them use computer-based tools to communicate with other departments or information retrieval programs. To overcome these obstacles in an effective usage of information technology, computer networks are necessary.

They are a new kind of organization of computer systems produced by the need to merge computers and communications. Computer networks can manage to put down the barriers between information held on several systems. Only with the help of computer networks can a border less communication and information environment be built.

Karnataka Class 12 Commerce Accountancy Data Processing

Data Processing

Data processing is the act of handling or manipulating data in some fashion. Regardless of the activities involved in it, processing tries to assign meaning to data. Thus, the ultimate goal of processing is to transform data into information. Data processing is the process through which facts and figures are collected, assigned meaning, communicated to others and retained for future use.

Hence we can define data processing as a series of actions or operations that converts data into useful information. We use the term ‘data processing system’ to include the resources that are used to accomplish the processing of data.

Data Processing Activities

As discussed above, data processing consists of those activities which are necessary to transform data into information. Man has in course of time devised certain tools to help him in processing data. These include manual tools such as pencil and paper, mechanical tools such as filing cabinets, electro mechanical tools such as adding machines and typewriters, and electronic tools such as calculators and computers.

Many people immediately associate data processing with computers. As stated above, a computer is not the only tool used for data processing, it can be done without computers also. However, computers have outperformed people for certain tasks. There are some other tasks for which computer is a poor substitute for human skill and intelligence.

(a) Collection Data : originates in the form of events transaction or some observations. This data is then recorded in some usable form. Data may be initially recorded on paper source documents 2.2 and then converted into a machine usable form for processing. Alternatively, they may be recorded by a direct input device in a paperless, machine-readable form. Data collection is also termed as data capture.

(b) Conversion : Once the data is collected, it is converted from its source documents to a form that is more suitable for processing. The data is first codified by assigning identification codes. A code comprises of numbers, letters, special characters, or a combination of these. For example, an employee may be allotted a code as 52-53-162, his category as A class, etc. It is useful to codify data, when data requires classification. To classify means to categorize, i.e., data with similar characteristics are placed in similar categories or groups. For example, one may like to arrange accounts data according to account number or date. Hence a balance sheet can easily be prepared. After classification of data, it is verified or checked to ensure the accuracy before processing starts. After verification, the data is transcribed from one data medium to another. For example, in case data processing is done using a computer, the data may be transformed from source documents to machine sensible form using magnetic tape or a disk.

(c) Manipulation : Once data is collected and converted, it is ready for the manipulation function which converts data into information. Manipulation consists of following activities:

Sorting : It involves the arrangement of data items in a desired sequence. Usually, it is easier to work with data if it is arranged in a logical sequence. Most often, the data are arranged in alphabetical sequence. Sometimes sorting itself will transform data into information. For example, a simple act of sorting the names in alphabetical order gives meaning to a telephone directory.

The directory will be practically worthless without sorting. Business data processing extensively utilises sorting technique. Virtually all the records in business files are maintained in some logical sequence. Numeric sorting is common in computer-based processing systems because it is usually faster than alphabetical sorting.

Karnataka Class 12 Commerce Accountancy Data Processing

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