B. COM. SEMESTER-II-COMPUTERIZED ACCOUNTING-MCQ
B. COM. SEMESTER-II-COMPUTERIZED ACCOUNTING-MCQ
PART-I
1. What are the features of computerised accounting software?
(a) Storage of accounting data and online input
(b) Instantly produces different reports
(c) Group different account
(d) All of the above
Answer: (d) All of the above
2. A software must be easy to _______.
(a) Install
(b) Adapt
(c) Understand
(d) All of the above
Answer: (d) All of the above
3. If an organisation wants to develop a computerised accounting system according to its need as the business of the organisation is complex. Which software should opt for?
(a) Ready to use software
(b) Customised software
(c) Tailor-made software
(d) All of the above
Answer: (c) Tailor-made Software
4. The ________of a vendor is also an important factor to consider while opting for computerised accounting software.
(a) Level of profit
(b) Honesty
(c) Capability
(d) None of the above
Answer: (a) Level of profit
5. What are the factors to be considered while using source accounting software?
(a) Flexibility
(b) Adaptability
(c) Interest in management
(d) Both a and b
Answer: (d) Both a and b
6. What are the advantages of tailor-made software?
(a) These are ready-made software
(b) Low cost
(c) High secrecy of data
(d) None of the above
Answer: (c) High secrecy of data
7. What are not advantages of a computerised accounting system?
(a) High speed
(b) High reliability
(c) Reduced training cost
(d) None of the above
Answer: (c) Reduced training cost
8. What are the features of a computerised accounting system?
(a) It facilitates off-line input and storage of accounting data
(b) This system never fails
(c) It generates a print-out of purchase and sale invoices
(d) None of the above
Answer: (c) It generates a print-out of purchase and sale invoices
9. Which among these is not an example of system utility software?
(a) Anti-virus utility to scan a computer for viruses
(b) Microsoft-office package
(c) Disk compression utility to compress contents of a disk for increasing the capacity of a disk
(d) Disk partitioning to divide a single drive into multiple logical drives
Answer: (b) Microsoft-office package
10. Among the following, which ready-to-use accounting software package is available in today’s market?
(a) Tally
(b) E.X.
(c) Busy
(d) The professional accountant
(e) All of the above
Answer: (e) All of the above
11. An accounting information system processes financial transactions and events based on _______.
(a) Governing principles
(b) Management principles
(c) Accepted principles
(d) Generally accepted accounting principles
Answer: (d) Generally accepted accounting principles
12. The data storage system which remains hidden from the user and responds to the requirement of the user to the extent the user is authorised to access is known as _____.
(a) Back-end database
(b) Front-end database
(c) Data processing
(d) Reporting system
Answer: (a) Back-end database
13. The criterion fulfilled by an effective accounting report is __________.
(a) Relevance, Timeliness, Accuracy, Completeness, and Summarisation
(b) Relevance, Timeliness, Accuracy, Completeness, and Globalisation
(c) Relevance, Legibility, Speed, Automation
(d) Reliability, Accuracy, Scalability, Efficiency, and Quality
Answer: (a) Relevance, Timeliness, Accuracy, Completeness, and Summarisation
14. Which among these cannot be treated as a limitation of a computerised accounting system?
(a) Security breach
(b) Staff opposition
(c) Automated document production
(d) Cost of training
Answer: (c) Automated document production
15. When any manual accounting system is transformed into a computerised accounting system, what do the employees of an organisation undertake?
(a) Resist the change
(b) Accept the change
(c) Do nothing
(d) Take training
Answer: (d) Take training
PART-II
Q1. Which among the accounting packages, level of secrecy is lowest?
(i) Tailored
(ii) Customised
(iii) Ready-to-use
(iv) None of the above
Answer
(iii) Ready-to-use
Q2. For creating a company we use
(i) Alt + F1
(iii) Alt + F2
(ii) Alt + F3
(iv) ESC key
Answer
(iii) Alt + F2
Q3. Who is the developer of Tally?
(i) Wally Feurzeig
(ii) John G. Kemeny
(iii) Nandan M. Nilekani
(iv) Shyam Sundar Goenka
Answer
(iv) Shyam Sundar Goenka
Q4. What is not an advantages of a computerized accounting system.
(i) High Speed
(ii) High Reliability
(iii) Reduced training cost
(iv) None of the above
Answer
(iii) Reduced training cost
Q5. The basic requirement of a computerised accounting system is/are:
(i) Accounting framework
(ii) Operating procedure
(iii) Both (i) and (ii)
(iv) None of the above
Answer
(iii) Both (i) and (ii)
Q6. Level of Secrecy is very low in case of:
(i) Ready to Use Software
(ii) Customised Software
(iii) Tailor made Software
(iv) All of the Above
Answer
(i) Ready to Use Software
Q7. What are the types of a computerized accounting system.
(i) Ready to use Software
(ii) Customized Software
(iii) Tailor-made Software
(iv) All of the above
Answer
(iv) All of the above
Q8. Which among these, cannot be treated as limitation of computerised accounting system?
(i) Security breach
(ii) Staff opposition
(iii) Automated document production
(iv) Cost of training
Answer
(iii) Automated document production
Q9. Which one of the following is not an advantage of Computerised Accounting System:
(i) High Reliability
(ii) High Speed
(iii) High Cost
(iv) High Security of Data
Answer
(iii) High Cost
Q10. What are the details required for filing income tax returns?
(i) PAN, Aadhar Card, Current address and Bank Details
(ii) Income proofs and information about all the deductions claimed under Section 80
(iii) Tax payment information such asTDS and advance tax payments
(iv) All of the above
Answer
(iv) All of the above
Q11. Ram want to install a computerised accounting system but his budget is low. Which software he should opt for
(i) Ready to use Software
(ii) Customized Software
(iii) Tailor-made Software
(iv) He can buy any of above, all cost same
Answer
(i) Ready to use Software
Q12. Liveware of the computer system are
(i) System analysts
(ii) Programmers
(iii) Operators
(iv) All of the above
Answer
(iv) All of the above
Q13. This is a non-accounting voucher.
(i) Receipt Voucher
(iii) Memo Voucher
(ii) Payment Voucher
(iv) Journal Voucher
Answer
(ii) Payment Voucher
Q14. What are the features of computerized accounting software?
(i) storage of accounting data and on-line input
(ii) instantly produces different reports
(iii) group different account
(iv) All of the above
Answer
(iv) All of the above
Q15. Which among these is not an example of operating system?
(i) Unix
(ii) Tally
(iii) Linux
(iv) MS-Dos
Answer
(ii) Tally
Q16. Examples of Transaction Processing System are:
(i) Automatic Teller Machines
(ii) Order Processing
(iii) Payroll Applications
(iv) All of the Above
Answer
(iv) All of the Above
Q17. A software must be easy to
(i) Install
(ii) Adapt
(iii) Understand
(iv) All of the above
Answer
(iv) All of the above
Q18. An accounting information system processes the financial transactions and events based on
(i) Governing Principles
(ii) Management Principles
(iii) Accepted Principles
(iv) Generally Accepted Accounting Principles
Answer
(iv) Generally Accepted Accounting Principles
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