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Computer in Accounting

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Tagore public school
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Revision Notes Chapter-10 Computers in Accounting Learning Objective: After studing this Lesson the students will be able to: Classify the elements/Components of Computer system. Understand the characteristics/utilities of a computer system. Acquire knowledge about management information system & Accounting Information System. Apply Accounting Software in report generation. Develop the skill of different styles of computerized accounting. Meaning of Computers: A computer is an electronic device, which is capable of performing a variety of operations as directed by a set of instructions. This set of instructions is called a computer programme. Elements of a Computer System: A computer system is a combination of six elements: 1. Hardware: Hardware of computers consists of physical components such as keyboard, mouse, monitor, processor etc. These are electronic and electronic mechanical components. 2. Software: In order to solve a particular problem with the help of computers, a sequence of instructions written in proper language will have to be feed into the computers. A set of such instructions is called a ‘Program’ and the set of programs is called ‘Software’. For example, a computer by feeding a particular software can be used to prepare payroll, whereas by feeding a second software it can be used to prepare accounts, by feeding a third software it can be used for inventory control and so on. 3. People: People are basically those individuals who use hardware and sof ...
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