Online Test — Introduction to Computerised Accounting
15 Questions • 15 min • Chapter MCQ
15:00
Question 1 of 15
A computerised accounting system uses ____ accounting principles as manual.
Different
The same
No
Only cash
Explanation: The principles are identical; only processing is automated.
Question 2 of 15
Which is a component of a CAS?
Hardware
Inflation
Goodwill
Drawings
Explanation: Components: hardware, software, people, procedures/data.
Question 3 of 15
The physical machines in a CAS are the:
Software
Hardware
Data
Procedures
Explanation: Hardware = the physical machines.
Question 4 of 15
An advantage of computerised accounting is:
Slow processing
Speed and accuracy
More errors
No reports
Explanation: Speed and accuracy are key advantages.
Question 5 of 15
A limitation of computerised accounting is:
Instant reports
Risk of data loss/hacking
High accuracy
Easy storage
Explanation: Data loss/hacking (and cost, system failure) are limitations.
Question 6 of 15
In a CAS, posting and balancing are done:
By hand
Automatically by the software
Not at all
By the bank
Explanation: The software posts and balances automatically.
Question 7 of 15
Standard low-cost packages for small firms are ____ software.
Tailor-made
Ready-to-use
Bespoke
Customised
Explanation: Ready-to-use packaged software (e.g. Tally).
Question 8 of 15
The most widely used accounting package in India is:
Tally
Photoshop
Chrome
Excel only
Explanation: Tally (Tally Prime) is the most widely used in India.
Question 9 of 15
Software built specially for one large organisation is ____ software.
Ready-to-use
Tailor-made (bespoke)
Free
Trial
Explanation: Bespoke/tailor-made software is built for unique needs.
Question 10 of 15
An organised collection of related data is a:
Database
Voucher
Ledger only
Cheque
Explanation: A database is an organised collection of related data.
Question 11 of 15
A single item of data (a column) is a:
Record
Field
Table
Key
Explanation: A field is a single data item (a column).
Question 12 of 15
A complete set of fields about one entity (a row) is a:
Field
Record
Table
Data
Explanation: A record is a full row about one entity.
Question 13 of 15
A field that uniquely identifies each record is the:
Primary key
Table
Data
Report
Explanation: The primary key uniquely identifies each record.
Question 14 of 15
On an inter-state sale, GST-ready software computes:
CGST + SGST
IGST
No GST
Only SGST
Explanation: Inter-state supplies attract IGST.
Question 15 of 15
'Garbage in, garbage out' warns that a CAS depends on:
Correct data entry
Fast printers
Big screens
Many users
Explanation: Reliable output requires accurate data entry.