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CodeVID-M11-WS
Introduction to Computerised Accounting — Practice Worksheet
Chapter: Introduction to Computerised Accounting
Topic: Introduction to Computerised Accounting
Maximum Marks: 35
Time: 30 minutes
Name: ____________________ Roll No.: __________ Date: ____________

General Instructions

  • All questions are compulsory.
  • Choose the correct option (A, B, C or D) for each question.
  • The answer key is at the end — try the paper first!
Section A — Multiple Choice (1 mark each) 15 × 1 = 15 marks
1.
A computerised accounting system uses ____ accounting principles as manual.
  • A.Different
  • B.The same
  • C.No
  • D.Only cash
2.
Which is a component of a CAS?
  • A.Hardware
  • B.Inflation
  • C.Goodwill
  • D.Drawings
3.
The physical machines in a CAS are the:
  • A.Software
  • B.Hardware
  • C.Data
  • D.Procedures
4.
An advantage of computerised accounting is:
  • A.Slow processing
  • B.Speed and accuracy
  • C.More errors
  • D.No reports
5.
A limitation of computerised accounting is:
  • A.Instant reports
  • B.Risk of data loss/hacking
  • C.High accuracy
  • D.Easy storage
6.
In a CAS, posting and balancing are done:
  • A.By hand
  • B.Automatically by the software
  • C.Not at all
  • D.By the bank
7.
Standard low-cost packages for small firms are ____ software.
  • A.Tailor-made
  • B.Ready-to-use
  • C.Bespoke
  • D.Customised
8.
The most widely used accounting package in India is:
  • A.Tally
  • B.Photoshop
  • C.Chrome
  • D.Excel only
9.
Software built specially for one large organisation is ____ software.
  • A.Ready-to-use
  • B.Tailor-made (bespoke)
  • C.Free
  • D.Trial
10.
An organised collection of related data is a:
  • A.Database
  • B.Voucher
  • C.Ledger only
  • D.Cheque
11.
A single item of data (a column) is a:
  • A.Record
  • B.Field
  • C.Table
  • D.Key
12.
A complete set of fields about one entity (a row) is a:
  • A.Field
  • B.Record
  • C.Table
  • D.Data
13.
A field that uniquely identifies each record is the:
  • A.Primary key
  • B.Table
  • C.Data
  • D.Report
14.
On an inter-state sale, GST-ready software computes:
  • A.CGST + SGST
  • B.IGST
  • C.No GST
  • D.Only SGST
15.
'Garbage in, garbage out' warns that a CAS depends on:
  • A.Correct data entry
  • B.Fast printers
  • C.Big screens
  • D.Many users
Section B — Challenge / Olympiad (2 marks each) 10 × 2 = 20 marks
16.
A firm enters one sales voucher and finds its ledger, trial balance and balance sheet all updated at once. This is because the software is:
  • A.Database-driven, so linked tables update from a single entry
  • B.Doing the work by hand
  • C.Ignoring the entry
  • D.Using the cash basis
17.
Why is correct data entry MORE critical in a CAS than the arithmetic itself?
  • A.The software's calculations are error-free, so wrong input is the main risk ('garbage in, garbage out')
  • B.The software cannot add
  • C.Arithmetic is always wrong
  • D.Data entry is unimportant
18.
A fast-growing firm needs special features no package offers. The best choice is:
  • A.Tailor-made (bespoke) software
  • B.Free trial software
  • C.Manual books only
  • D.A calculator
19.
Goods sold intra-state for Rs 1,00,000 at 18% GST: the software records output tax of:
  • A.CGST 9,000 + SGST 9,000 = 18,000
  • B.IGST 18,000
  • C.CGST 18,000
  • D.No GST
20.
The chief role left to the human accountant in an automated system is:
  • A.Judgement — what to record, how to classify and interpret
  • B.Adding up columns
  • C.Posting by hand
  • D.Preparing the trial balance manually
21.
In a database table of invoices, 'Invoice No.' that is unique for every invoice serves as the:
  • A.Primary key
  • B.Field with duplicates
  • C.Report
  • D.Macro
22.
A manual trial balance may fail to tally, but a computerised one always tallies because:
  • A.The software enforces equal debits and credits on every posting
  • B.It never makes errors of principle
  • C.It hides differences
  • D.It ignores credits
23.
Which limitation of a CAS is a genuine risk that manual systems largely avoid?
  • A.Loss of data through system crash or hacking
  • B.Slow speed
  • C.Inability to calculate
  • D.Untidy handwriting
24.
Input tax credit tracked by GST software lets a firm:
  • A.Reduce its GST payable by the GST already paid on purchases
  • B.Avoid all tax
  • C.Increase its sales
  • D.Skip filing returns
25.
Learning Tally builds directly on this course because the software still uses:
  • A.Ledgers, vouchers, debit/credit and final accounts
  • B.Completely new accounting rules
  • C.No accounting at all
  • D.Only spreadsheets

Answer Key

Section A — Multiple Choice (1 mark each)
  1. (B) The same
  2. (A) Hardware
  3. (B) Hardware
  4. (B) Speed and accuracy
  5. (B) Risk of data loss/hacking
  6. (B) Automatically by the software
  7. (B) Ready-to-use
  8. (A) Tally
  9. (B) Tailor-made (bespoke)
  10. (A) Database
  11. (B) Field
  12. (B) Record
  13. (A) Primary key
  14. (B) IGST
  15. (A) Correct data entry
Section B — Challenge / Olympiad (2 marks each)
  1. (A) Database-driven, so linked tables update from a single entry
  2. (A) The software's calculations are error-free, so wrong input is the main risk ('garbage in, garbage out')
  3. (A) Tailor-made (bespoke) software
  4. (A) CGST 9,000 + SGST 9,000 = 18,000
  5. (A) Judgement — what to record, how to classify and interpret
  6. (A) Primary key
  7. (A) The software enforces equal debits and credits on every posting
  8. (A) Loss of data through system crash or hacking
  9. (A) Reduce its GST payable by the GST already paid on purchases
  10. (A) Ledgers, vouchers, debit/credit and final accounts
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