Introduction to 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 or software.
  • Data is the raw facts or figures on which the process is done by the computer.
  • Processing is the manipulation of data by the computer.
  • Output data can be perceived as information. Computers can be classified by their size, processing speed and cost.
  • Generally computers can be classified on the basis of storage capacity, electronics and usage.
  • Computers on the basis of storage capacity can be classified as mini computers, main frame computers, super computers etc.
  • Computers on the basis of storage capacity can be classified as analog computers, digital computers, hybrid computers etc.
  • Computers on the basis of usage can be classified as desktop, laptop, palmtop etc. Advantages of computer system are high speed, accuracy, reliability, storage and retrieval etc.
  • Elements of computer system are hardware, software, people, procedure, data and connectivity.
  • Computer components that can be physically touched such as keyboard, C.P.U, monitor, mouse, etc. are known as computer hardware. Mother board controls and manages all internal and external hardware of the computer.
  • Parts of CPU include Arithmetic and Logic Unit, Memory Unit and Control Unit.
  • Computer software can be further divided into operating system, utility programme, application software, system software, connectivity software etc.
  • People interacting with the computer and executing the programs or software are known as human ware.
  • They pass on the inputs based on which the computer will carry out specified operations in accordance with a set of instructions, i.e., software.
  • Operations of computer involve inputting, storing, processing, outputting and controlling. Input system includes mouse, joystick, keyboard etc.
  • Output devices include printers, visual display unit etc.
  • Application of computers in accounting include recording of business transactions, preparation of ledger accounts, processing pay roll information, inventory accounting, preparation of trial balance and preparation of final accounts.
  • Advantages of computerised accounting system include faster data transfer, constant efficiency, timely reporting, security etc.
  • Limitations of computer system include lack of common sense, lack of own intelligence, data corruption, etc. 

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