Important Questions for CBSE Class 11 Accountancy Chapter 13 – Computerised Accounting System

Important Questions Class 11 Accountancy Chapter 13- Computerised Accounting System

With the growth in technology across various functions of accounting, companies and business ventures are moving towards computerised accounting. Although many businesses continue to use manual accounting practices, few can deny that computers play a vital role in the process of Accounting. With the help of a computerised accounting system, accountants can generate reports based on the financial inputs per their requirements. Chapter 13 of Class 11 Accountancy explains various aspects related to computerised accounting. Understanding the concept of computerised accounting, its various merits and demerits, and learning about their sourcing is an essential step for students to understand what businesses in the real world are using.Students should study Chapter 13 from NCERT books; after this, they can check the Important Questions Class 11 Accountancy Chapter 13 provided by Extramarks can be an excellent aid for students to study, revise, and practise computerised accounting systems.

Extramarks is one of the top online study tools used by thousands of students nationwide. Here at Extramarks, we give students a list of important questions while keeping the most recent CBSE guidelines in mind. The team of experts creates a complete list of questions for a well-rounded student study session by consulting NCERT books, other reference books, CBSE past years’ papers, and CBSE sample papers. Solving the Important Questions Class 11 Accountancy Chapter 13 can help the students answer questions on their tests and examinationsand score good grades.

Students can sign up on the Extramarks website to maximise their learning. In addition to the Important Questions Class 11 Accountancy Chapter 13, students can consult NCERT textbooks, NCERT solutions, reference books, previous years’ test questions, CBSE practice papers, etc.

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CBSE Class 11 Accountancy Important Questions
Sr No. Chapters Chapters Name
1 Chapter 1 Introduction to Accounting
2 Chapter 2 Theory Base of Accounting
3 Chapter 3 Recording of Transactions – 1
4 Chapter 4 Recording of Transactions II (Financial Accounting – I)
5 Chapter 5 Bank Reconciliation Statement
6 Chapter 6 Trial Balance and Rectification of Errors
7 Chapter 7 Depreciation, Provisions & Reserves
8 Chapter 8 Bill of Exchange
9 Chapter 9 Financial Statements – 1
10 Chapter 10 Financial Statements 2
11 Chapter 11 Accounts from Incomplete Records
12 Chapter 12 Applications of Computers in Accounting
13 Chapter 13 Computerised Accounting System

Important Questions Class 11 Accountancy Chapter 13 with Solutions

Chapter 13 is an important chapter that will help students earn a good grade in their examinations and will help them understand the basics of computerised accounting systems and how accounting is being done in the real world. Studying Chapter 13 Class 11 Accountancy Important Questions will help the students understand the core concepts of the chapter, which will make it easier for them to answer questions for their examinations.

Here is a list of Important Questions Class 11 Accountancy Chapter 13 provided with solutions for the students:

Question 1. What is not an advantage of a computerised accounting system?

  • High Speed
  • High Reliability
  • Reduced training cost
  • None of the above

Answer 1: C) Reduced training cost.

Explanation: Computerised accounting systems will only work well to achieve the required objectives if the staff and employees go through proper training to understand the system’s workings. This can be a time-consuming and costly process, which is a possible disadvantage of the computerised accounting system.

Question 2. Give two features of a computerised accounting system.

Answer 2. Two features of a computerised accounting system are as follows:

  1. Computerised Accounting helps in on-line input and storing of accounting data.
  2. Allows generating print-outs of purchase and sales invoices.

Question 4. What are the factors to be considered while sourcing accounting software?

  • Flexibility
  • Adaptability
  • Interest of management
  • Both a & B

Answer 4: d) Both a & b.

Explanation: The accounting software should be flexible as well as adaptable as per the needs and requirements of the organisation. It should have cross-platform functionality and adapt to the organisation’s size.

Question 5. What is a DBMS?

Answer 5: A Database Management System (DBMS) is software that stores and retrieves data for users while adopting the appropriate security measures. It is composed of several programmes that modify the database. The DBMS acknowledges a data request from an application and instructs the operating system to provide the requested data. Users and other third-party applications can store and retrieve data in large systems with the help of a database management system (DBMS).

Question 6. Name the various categories of the Accounting Package.

Answer 6: Following are the various categories of the Accounting Package:

  1. Tailor-made software
  2. Ready to use software
  3. Customised software

Question 7. Describe the two basic requirements of the computerised accounting system.

Answer 7: An accounting information system that processes financial transactions and events following Generally Accepted Accounting Principles (GAAP) to provide reports that meet user needs is known as a computerised accounting system.

As a result, it helps assess the operations, effectiveness, and profitability of the business. In particular, this system ensures that companies produce reports in line with Generally Accepted Accounting Principles (GAAP).

The two parameters for a computerised accounting system are as follows:

  • Accounting Framework:  

An accounting framework is made up of a set of accounting codes, concepts, and grouping structures. In other words, they are guidelines for discovering, evaluating, disclosing, and presenting data in a company’s financial statements.

  • Accounting Procedure: The accounting system is made to integrate into the business’s working environment so that it can seamlessly handle the complicated normal business processes of the company.

Question 8. Distinguish between ‘ready-to-use’ and ‘tailored’ accounting software.

Answer 8: 

Basis of Comparison Ready-to-Use Accounting Software Tailored Accounting Software
Nature of Business Ready-to-use accounting software is used in small businesses. For large businesses spread across geographies, tailored accounting software is used.
Adaptability The ready-to-use software has high adaptability. As it is created for a particular business, adaptability is less for tailored accounting software.
Linkage to other Information systems It has limited links to other information systems. Numerous linkages with other information systems are present.
Number of Users It has a limited number of users. It has a large number of users.
Installation and Maintenance Costs Low maintenance and installation costs. High maintenance and installation costs.

Question 9. Describe the problems with adopting in Computerized Accounting System.

Answer 9: The problems that arise in adopting a computerised accounting system are:

  • Hardware Requirements:

An organisation’s decision to adopt a computerised accounting system would entail possessing a computer system with optimum printing capabilities, which can be costly.

  • User Training:

The organisation’s employees need to undergo proper training to comprehend the fundamentals of the computerised accounting system. They need to understand the computer, the operating system, and the accounting software and data, which can be time-consuming.

  • System Failure:

A complete system failure or a hard drive failure alone could be a significant worry in a computerised environment. Even if software malfunctions or is lost, it’s probable that a loss of connectivity will frequently cause a severe problem for the accounting system. Maintaining a copy of every piece of information on hand can help to diversify this threat.

  • Time Consuming:

A backup plan must be implemented when there is a technical problem to avoid losing time at work. Getting back to the usual procedures will hence take a lot of time.

  • Health Issues:

Heavy computer use can result in several health problems, including eye and vision problems, aches, and muscular pain, which decreases productivity and raises medication costs.

Question 10. ‘Accounting software is integral to the Computerised Accounting Systems’ Explain. Briefly list the generic considerations before sourcing accounting software.

Answer 10: Accounting software is an integral component of a computerised accounting system. Software should be chosen, considering accounting professionals’ knowledge and expertise. Accounting professionals should carefully consider this aspect before implementing a computerised accounting system.

The following factors are crucial and should be taken into account before using accounting software in an organisation:


Data entry, data retrieval, and report generation should all be flexible in accounting software. It should be able to run cross-platform across many operating systems and configurations.

  • Cost of Maintenance and Installation:

The installation cost is essential because it will involve setting up hardware to support the installation, paying for staff training, and recovering lost data. Renewal and backup creation fall under maintenance.

  • Size of organisation:

The size of the organisation affects the type of software as well. While large organisations need customised software, small businesses can use standard software. Understanding this can help your organisation make the best choice to serve its interests better.

  • Training Needs:

Software that is customized requires more training than software that is standard. Hence this is also an essential consideration before going for a software type.

  • Security:

Security is a crucial consideration when choosing accounting software because unauthorized access to the software might result in a loss of money for the organization. Software should be secure so that organizations do not have to suffer heavy losses.

  • Reports:

Software must be able to interact with MIS software and generate reports for internal usage.

  • Vendor Reputation:

Software should also be picked based on the vendor’s reputation among organisations and positive user ratings in the market, as well as the customer service, post-sales support, and any other assistance the vendor offers.

Benefits of Solving Important Questions Class 11 Accountancy Chapter 13

A thorough understanding of Chapter 13 is essential in learning about computerized accounting systems and the various options available for organizations according to their needs and requirements.

The Important Questions Class 11 Accountancy Chapter 13, created by subject area experts at Extramarks, will help the students properly understand the chapter. When the students correctly understand the concepts, they will automatically score better marks in their examinations.

Following are the benefits of solving Important Questions Class 11 Accountancy Chapter 13:

  • Because the questions were developed using the most recent CBSE syllabus, students can rely on the lists of important questions.
  • Important Questions Class 11 Accountancy Chapter 13 will help students better prepare for exams since subject experts write the solutions to the questions in a step-by-step format, which can help the students understand the concepts more quickly.
  • Since the questions cover content from throughout the chapter, the questions will allow students to revise the chapter entirely.
  • The Accountancy Class 11 Chapter 13 Important Questions assists students in preparing for exams by giving them an idea of the types of questions that might be asked and by helping them keep focused on doing their best.

High-quality resources are available on Extramarks, including NCERT textbooks, NCERT revision notes, CBSE sample papers, CBSE extra questions, and CBSE past years’ question papers. Students can access these resources in addition to Important Questions Class 11 Accountancy Chapter 13 by clicking on the URLs provided below:

  • NCERT books
  • CBSE Revision Notes
  • CBSE syllabus
  • CBSE sample papers
  • Important formulas
  • CBSE past year’s question papers
  • CBSE Extra Questions

Q.1 Process of coding the account heads in the manner that accounts appear in the financial statements at appropriate places is known as

A. Grouping of Accounts

B. Report of Accounts

C. Chart of Accounts

D. Process of Accounts


Grouping of Accounts

Q.2 Pest control software is an example of

A. Tailor-made software

B. Readymade software

C. Customised software

D. Operating software


Tailor-made software

Q.3 What are the Generic Considerations before Sourcing an Accounting Software?


Generic Consideration before Sourcing Accounting software:

a) Flexibility: An important consideration before sourcing accounting software is flexibility, viz. data entry and the availability and design of various reports expected from it. It should offer some flexibility between the user of the software, the switch over between the accountants, operating systems and the hardware.

b) Cost of installation and maintenance: The choice of the software obviously requires consideration of organisation ability to afford the hardware and software. A simple guideline to take such a decision is the cost-benefit analysis of the available options and the financing opportunities available to the firm.

c) Size of Organisation: The size of the Organisation and the volume of business transactions do affect the software choices. A large organisation requires supplicated software to meet the multi-user requirements, geographically scattered and connected through a complex network.

d) Ease of Adaptation and Training needs: Some accounting software is user-friendly requiring simple training to the users. However, some other complex software packages linked to other information systems require intensive training on a continuous basis.

e) Utilities/MIS Reports: The MIS reports and the degree to which they are used in the organisation also determine the acquisition of software.

f) Expected Level of Secrecy (Software and Data): Another consideration before buying accounting software is the security features, which prevent unauthorised personnel from accessing and manipulating data in the accounting system.

g) Exporting/Importing Data Facility: The transfer of database to other systems or software is sometimes expected from the accounting software.

h) Vendors Reputation and Capability: Another important consideration is the reputation and capability of the vendor. This depends upon how long has been the vendor is in the business of software development, whether there are other users of the software and extent of the availability of support mechanisms outside the premises of the vendor.

Q.4 State the four basic requirements of database applications.


A modern computerised accounting system is based on the concept of the database. A database is implemented using a database management system, which is defined as a set of computer programs that manages and organises data effectively and provide access to stored data by the means of application programs. Every computerised accounting system has two basic requirements:

  • Accounting framework
  • Operating procedure

The use of computers in any database-oriented application has four basic requirements:

  • Front-end database: It is an interactive link or a dialog between a user and database-oriented software through which the user communicates with the back-end database.
  • Back-end database: It is a data storage system that is hidden from a user and responds to the requirement of the user.
  • Data-processing: These are actions done on data to get information.
  • Reporting system: It is an interface to generate reports, for example, application software like Visual Basic.

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FAQs (Frequently Asked Questions)

1. How can you score high grades in Class 11 Accountancy?

Students can follow a simple plan for scoring high marks in accountancy. The first step in the plan is to practise from reference books and CBSE sample papers. Students can also use the Important Questions Class 11 Accountancy Chapter 13 provided by Extramarks to ensure maximum practice before examinations that will help them achieve better grades.

2. What are the different concepts covered in Chapter 13?

The following concepts are covered in Chapter 13 of Computerised Accounting Systems:

  • Concept of computerised accounting system
  • Comparison between manual and computerised
  • Advantages of computerised accounting system
  • Limitations of computerised accounting system
  • Sourcing of accounting software
  • Accounting packages
  • Generic considerations before sourcing an accounting software
  • Utilities / MIS report

Students can study these concepts from the prescribed NCERT books and Class 11 Accountancy Chapter 13 Important Questions provided by Extramarks which will make them understand all the core concepts from the chapter.