ACCOUNTING SYSTEM

COMPUTERISED

(CAS)

CHAPTER – 15

COMPUTERISED ACCOUNTING SYSTEM (CAS)

Computerised Accounting System means mechanised Basic Flow of Accounting Transaction
processing of accounting transaction through the use of
computer hardware and software which in turn produce
accounting records and reports, i.e., Cash Book, Journal and
Ledger. The process is termed as Computerised Accounting
System (CAS).
Computerised Accounting System takes accounting
transactions as inputs that are processed through
Accounting Software to generate the following reports: SALIENT FEATURES OF COMPUTERISED ACCOUNTING
1. Day books/Journals SYSTEM (CAS)
2. Ledger Simple and Integrated
3. Trial Balance It is designed to automate and integrate all the business
4. Position Statement (Balance Sheet) operations, such as sales, finance, purchase, inventory and
5. Income Statement (Profit & Loss Account or Statement of manufacturing. It is integrated to provide accurate, up-to-
Profit & Loss) date business information rapidly.
PROCESS OF COMPUTERISED ACCOUNTING SYSTEM Transparency and Control
(CAS) It provides sufficient time to plan, increases data accessibility
The phases of Accounting System involve: and enhances user satisfaction.
1. Business transactions are analysed.
2. The transactions are recorded in the Journal. Accuracy and Speed
3. Journal entries are posted to the ledger accounts. It provides user-definable templates (data entry screens or
4. A trial balance is prepared from balances of accounts. forms) for fast, accurate data entry of the transactions. It also
5. Accounts are reviewed and the necessary adjustments helps in generalising desired documents and reports.
made. Scalability
6. Adjustments are posted in the ledger to prepare adjusted It enables in changing the volume of data processing in tune
trial balance. with the change in the size of the business. The software can
7. Adjusted trial balance is used to prepare the Balance be used for any size of the business and type of the
Sheet and Profit & Loss Account (in case of Sole organisation.
Proprietorship) or Statement of Profit & Loss (in case of Reliability
Companies). It makes sure that the generalised critical financial
8. Financial Statements are prepared from the finally information is accurate, controlled and secured.
adjusted ledger and balancing the accounts. TYPES OF COMPUTERISED ACCOUNTING SYSTEM (CAS)
The above accounting cycle can be processed through the use The market offers a wide range of computer accounting
of computers. systems which are equipped with unique features.
Therefore, it is essential to understand them and identify the The term code means “a system of letter or figure with
one which meets the organisational needs. arbitrary meaning for brevity and for machine processing of
information”. Thus, code is an identification mark.
Readymade or Ready-to-use Computerised Accounting
System Method of Codification
It is developed not for any specific user but for the users in The coding scheme of Account-heads should be such that it
general. Therefore, it is not necessary that all the modules of leads to grouping of accounts at various levels so as to
the system are of use of every user. It involves low-cost generate Position Statement (Balance Sheet) and Statement
installation and maintenance but also limits the number of of Profit & Loss (Profit & Loss Account).
users. For example, we may allot the codes for top-level grouping of
accounts (forming the 1st digit of the Account Code) as
Designed Computerised Accounting System follows:
A Designed Computerised Accounting System is more 1. Equity and Liabilities
suitable for small to medium scale business entities. The 2. Assets
installation and maintenance costs are relatively high as it 3. Revenues
provides additional features along with basic features for 4. Expenses
generating reports, data and graphs. Under Equity: 11. Shareholders’ Funds
Customised or Tailored Computerised Accounting Under Liabilities: 13. Non-Current Liabilities
14. Current Liabilities
System
Under Assets: 21. Non-Current Assets
The term Tailored Computerised Accounting System refers
23. Current Assets
to designing and developing user-specific accounting system. The above codification scheme utilises the hierarchy present
It is best suited for large entities and it caters to specific (used) in grouping of accounts.
needs of the user.
Types of Codes
COMPONENTS OF COMPUTERISED ACCOUNTING
SYSTEM (CAS)
The Computerised Accounting System (CAS) has the
following components:
Procedure: A logical sequence of actions to perform a task.
Data: The raw fact (as input) for any business application.
People: Users.
Sequential Codes
Hardware: Computer, associated peripherals, and their
Under these codes, numbers and/or letters are assigned in
network.
consecutive order. These codes are applied primarily to
Software: System software and Application software.
source documents such as cheques, invoices, etc. A
GROUPING OF ACCOUNTS sequential code can facilitate document searches.
The increase in the number of transaction changes the Examples: CODES ACCOUNTS
volume and size of the business. Therefore, it becomes CL001 SAVLON LTD
necessary to have proper classification of data. The basic CL002 DETTOL LTD
classifications of different accounts embodied in a CL003 BSES YAMUNA POWER LIMITED
transaction are resorted through accounting equation.
Block Codes
Accounting Equation is based on double-entry system, In a block code, a range of numbers is partitioned into a
which implies equality of assets and equities (liabilities and desired number of subranges and each sub-range is allotted
capital), i.e., to a specific group. In most of the uses of block codes,
A=E numbers within a sub-range follow sequential coding
Where, E = L + C, Now A = L + C Where A = Assets scheme, i.e., the numbers increase consecutively. As an
(E = Equities; C = Capital; L = Liabilities) example, dealer codes for a trading firm could be as follows:
Thus, Assets = Liabilities + Capital CODES DEALER-TYPE
The above equation can be re-written as: 100 – 199 Small Pumps
Assets = Liabilities + Capital + (Revenues – Expenses) 200 – 299 Medium Pumps
Each component of the above equation can be divided into 300 – 399 Pipes
groups of accounts. 400 – 499 Motors
There is a hierarchical relationship between the groups and Mnemonic Codes
its components. In order to maintain the hierarchical These codes consist of alphabets or abbreviations as symbols
relationship between a group and its sub-groups, proper to codify a piece of information. SJ for “Sales Journals”, HQ for
codification is required to ensure neatness of classification. “Head Quarters” are examples of mnemonic codes. Another
CODIFICATION OF ACCOUNTS common example is the use of alphabetic codes in Railways
in identifying railway stations such as DLH for Delhi, NDLS
for New Delhi, BRC for Baroda, etc.
ADVANTAGES OF COMPUTERSIED ACCOUNTING SYSTEM Costing Sub-system
(CAS) It deals with the ascertainment of cost of goods produced. It
Following are the advantages of Computerised Accounting has linkages with other accounting sub-systems for
System (CAS): obtaining the necessary information about cost of material,
1. Timely generation of reports and information in desired labour, and other expenses.
format. Budget Sub-system
2. Efficient record keeping. It deals with the preparation of budget for the coming
3. Ensures effective control over the system. financial year as well as comparison with the current budget
4. Economy in the processing of accounting data. of the actual performances.
5. Confidentiality of data is maintained. Management Information System
LIMITATIONS OF COMPUTERSIED ACCOUNTING SYSTEM Management Information System (MIS) deals with
(CAS) generation and processing of reports that are vital for
Following are the limitation of CAS software: management decision-making.
1. Faster obsolescence of technology necessitates SECURITY FEATURES OF CAS
investment in shorter period of time. Every accounting software ensures data security, safety and
2. Data may be lost or corrupted due to power interruptions. confidentiality.
3. Data are prone to hacking. Therefore every, software provides the following:
4. Un-programmed and un-specified reports cannot be 1. Password Security: Password is a mechanism, which
generated. enables a user to access a system including data.
ACCOUNTING INFORMATION SYSTEM (AIS) 2. Data Audit: It enables one to know as to who and what
Accounting Information System (AIS) and its various sub- changes have been made in the original data thereby helping
systems may be implemented through Computerised and fixing the responsibility of the person who has
Accounting System. The subsystems of Accounting manipulated the data and also ensures data integrity.
Information System (AIS) are as follows:5 3. Data Vault: It provides additional security through data
encryption
Cash and Bank Sub-system
It deals with the receipt and payment of cash both physical DATABASE MANAGEMENT SYSTEM (DBMS)
cash and electronic fund transfer. The foremost need of Computerised Accounting System is
the overwhelming quantity of data in organisations. The
Sales and Accounts Receivable Sub-system conventionally used paper filing system, text documents, and
It deals with recording of sales, maintaining of sales ledger even spread-sheets may not suffice for the growing needs of
and receivables. tracking this voluminous and critical information. A solution
Inventory Sub-system to this situation is available in the form of a Database
It deals with the recording of different items purchased and Management System (DBMS).
issued specifying the price, quantity and date. Database Management System (DBMS) provides a variety of
Purchase and Accounts Payable Sub-system software tools for organising, processing and querying data
It deals with the purchase and payments to creditors. in a flexible manner. MS-Access, Oracle, SQL Server, IBM-DB2
are examples of DBMS software.
Payroll Accounting Sub-system
It deals with payment of wages and salary to employees. OBJECTS IN DATABASE MANAGEMENT SYSTEM (DBMS)
The database management a pre-requisite for understanding
Fixed Assets Accounting Sub-system of this chapter, and hence, we will restrict ourselves to the
It deals with the recording of purchases, additions, deletions, simpler and easy to comprehend ‘MS Access’ program for
usage of fixed assets such as land and buildings, machinery developing some practical accounting applications.
and equipment, etc. Databases in Access are composed of four objects:
Expense Accounting Sub-system 1. Tables,
This sub-system records expenses under broad groups such 2. Queries,
as manufacturing, administrative, financial, selling and 3. Forms, and
distributions and others. 4. Reports.
Tax Accounting Sub-system UNDERSTANDING AND DEFINING THE DATABASE
This sub-system deals with compliance requirement REQUIREMENTS
regarding Goods & Services Tax (GST), excise, customs and With the continuous improvements in computer’s
income tax. processing speed, storage capacity, networking techniques,
operating systems, etc., the capabilities of computer
Final Accounts Sub-system applications have also undergone many changes. Various
This subsystem deals with the preparation of Trading and computer applications that are commercially available today
Profit & Loss Account (in case of sole proprietorship) or not only provide fairly comprehensive tools for all
Statement of Profit & Loss (in case of Companies), Balance conceivable needs but also have become extensively user
Sheet and Cash Flow Statements for reporting purposes. friendly. So, when we look forward to putting into use
database applications such as ‘Access’, we really do not need term ‘database design’ can be used to describe the structure
much of programming skills. Nevertheless, any of different parts of the overall database.
programming knowledge may improve our efficiency and We may get a better understanding of database design by
effectiveness in handling such applications. referring to practical example of an accounting problem. We
On the other hand, before we develop any database may take up the case of payroll accounting.
application, we ought to have a complete understanding of
our requirements expected from the application. This is one Let us begin by identifying various attributes of information
area where application itself may not extend much help. that are required to be stored in our Payroll database. We
Further, the correct understanding of our requirement also may have a set of attributes pertaining to employee’s
has a bearing on the choice of Database Management personal details such as: ‘Employee ID’, ‘Name’, ‘Designation’,
Systems (DBMS), i.e., whether to go for ‘Desktop Database’ or and ‘Location’. On the other hand, we may also deal with such
to choose the ‘Server Database. attributes pertaining to employee’s pay as: ‘Basic Pay’,
‘Dearness Allowance (DA)’, ‘House Rent Allowance (HRA)’,
‘Transport Allowance (TA)’, ‘Provident Fund (PF)
Deduction’, etc. We may also want to know the attributes of
‘Gross Salary’ and ‘Net Salary’ which is obtained by
subtracting ‘PF Deductions’ from ‘Gross Salary’. However,
‘Gross Salary’ and ‘Net Salary’ attributes may not require
being stored in the database as they are merely
computational outcomes from other attributes. We may also
require some attributes concerning pay formulations such as
‘% Rate of DA’ which may fluctuate month to month, ‘% Rate
of HRA’ varying with the location of employee, and ‘TA Slabs’
varying with the designation of employee.
Now the main question is how to store these attributes in our
database tables. Shall we make all of above attributes as part
of one table, or shall we opt for multiple tables. The ‘Access’
as such will not put any constraint on the number of tables
we opt for, or the type of data we chose to put in any table. It
will have to be entirely our decision, based on logical
structuring of data that we seek to apply. You may also
Desktop Database
appreciate the fact that the purpose of a database is not so
Desktop database is mostly designed to run on “desktop” or
much for the storage of information, as for its quick retrieval.
personal computers. It is much cheaper and simpler. Most of
the desktop databases are very user friendly. A user does not Hence, you ought to structure your database in such a
manner that it can be queried quickly and efficiently.
need to understand SQL in order to use them, and contain a
fairly graphical interface. It also many a times provides web CREATING DATABASE TABLES IN MICROSOFT ACCESS
solutions so that the user can publish data onto the web in Before we take up the task of database design using Access,
various fashions. Microsoft Access is a very popular, well we will have to first start up the Microsoft Access
known, desktop database that many people already own. Application. For this, click on the Start button on the
Server Database Windows Taskbar. Now point to All Programs; then point to
Microsoft Office; and then click Microsoft Office Access
Server database is comparatively more complex and
2007.
expensive than desktop database. This type of databases
offer organizations the ability to manage large amounts of In Simplified manner it is as follows:
data and many users. In a server database, APIs are used for Start > All Programs > Microsoft Office > Microsoft Access
rapid development of custom applications providing users 2007
with a lot of flexibility. It can also expand very quickly if the
Click on Blank Database under central section. This will
money is put into investing the proper hardware into one.
open up a dialogue box on the right section asking for
Unfortunately, this can get rather costlier. Common server
database file name. This dialogue box could have also been
database includes Microsoft SQL Server and Oracle.
opened by Clicking on the Office button located at the upper
IDENTIFICATION OF DATA TO BE STORED IN TABLES left corner of the screen and then Clicking New at the
Tables allow us to create the framework for storing dropdown menu.
information in the database. Each column (also called ‘field’)
Enter the file name ‘PayRollApplication’ and then click on
of the table corresponds to a specific characteristic (or
the Create button.
‘attribute’ in database terms) of the stored information. Each
row (also called ‘record’) corresponds to a particular Instead of the default location for your database file, you can
instance of the information. A set of tables often with well also identify your own location by clicking on the Browse
established relationships between them constitutes the icon given on the right side of file name. In New File dialogue
database covering total spectrum of stored information. The box, you can also accept the suggested name (in default
folder My Documents) and later on rename the file and move will see that headings of these columns are named as ‘Field1’,
it to any other folder of your choice. ‘Field2’ and ‘Field3’.
Clicking Create button on the New file dialogue box takes Move the mouse pointer over the column heading ‘Field1’
you directly to the new database window with the Tab for and then double-click to select the column heading.Type
DataSheet opened up. ‘EmpName’ and press enter to change the column name from
‘Field1’ to ‘EmpName’. Similary, change the names of
In the left side Navigation Pane you will see that a default columns ‘Field2’ and ‘Field3’ to ‘DesgID’ and ‘LocationID’.
table has already been created and the same is also opened
up in the working area of the window. You might have noticed by now that the first column of the
table has the name ‘ID’ which was created automatically. This
We can straight away start working on this table assuming it is an AutoNumber field in which the field value is assigned
to be our first table. All we have to do is to type an employee automatically by Access as we enter a new record.
name (say ‘Ram Kishore’) in the second column and click
enter (or use Tab) to move to third column; type a Move the mouse pointer over ‘ID’ heading; double click to
designation ID (say ‘1’) followed by enter; and finally move select this heading, and change its value to ‘EmpID’.
to fourth column and type a location ID (say ‘1’). The structure of the ‘Table’ in the Datasheet View is already
In this case, Access will automatically set a data type for each complete. At this stage, you can choose to enter the values of
field based on the type of data entered into each column. You the other records as well. If you are not contended with the
width of any column in your table then with the insertion
point positioned in any record of this column click
Home Tab > More (under Records Group) > Column Width.
Click on the Save button on the Quick Access toolbar on left hand top corner of window. A Save As dialogue box will appear
with the default table name. Replace the name with ‘TabEmpDetails’ and press enter or click OK button to save the table with
the intended name.
Now let us look at this table in Design View. Click on the View button placed on the left end of the ribbon (in View group)
under the Datasheet Tab. In Design View, you can tell Access which all fields will go into the table by entering desired attributes
in the column titled ‘Field Name’. The type of data corresponding to each attribute can be identified in the column ‘Data Type’.
Having fully completed the structure and data of our first table and also having understood the various concepts related to its
design, we can now move on and create rest of the four tables. Click on Create Tab > Table Button.
You can choose this view or the Design View to create the rest of the tables and save them under intended names. The field
names and data types of all five tables are summarrised as under:
S. No. Field Name Data Type Description
1. TabEmpID Auto Number Unique Employee ID—Primary Key.
EmpID Text
EmpName Number
DesgID Number
LocationID
2. TabDesignations AutoNumber Unique Designation ID—Primary Key.
DesgID Text Transportation Allowance—Fixed as per
Designation Number designation.
TA
3. TabLocations AutoNumber Unique Location ID—Primary Key.
LocationID Text % Rate of House Rent Allowance.
Location Number
RateofHRA
4. TabDARates AutoNumber Unique Month ID—Primary Key.
MonthID Text With Values as ‘April-2022’, ‘May-2022’,etc.
SalMonth Number % Rate of Dearness Allowance.
RateofDA
5. Tab Monthly Salary AutoNumber Basic pay based on level & attendance of
SalaryID Text employee.
MonthID Number Deduction for PF opted by employee & as per
EmpID Number rules.
Basic Number
DedForPF
Having completed the designs of all data tables, we will now working area, a Show Table dialogue box will appear. In case
move on to the task of establishing relationships between you do not see this dialogue box click on Design > Show
different tables. Click on the Database Tools Tab and then Table. In the Show Table dialogue box, select a table and
Relationships button under Show/Hide group. In the click Add button to add it in the relationship window. Add all
the five tables in this manner. Close the Show Table dialogue Now to create a relationship between TabMonthlySalary and
box by clicking on Close button. TabDARates, position the mouse pointer over MonthID in the
In the working area you will see all five table objects, each TabMonthlySalary table object, hold down the left mouse
detailing the fields within them. You can reposition these button, drag the pointer right to MonthID in the TabDARates,
table objects anywhere within the relationship window. To and then release the mouse button. A Edit Relationships
do this, point the mouse pointer in the caption area of the dialogue box will appear as soon as you release the mouse
selected table object, hold down the left mouse button and button. You will notice that the dialogue box shows
then drag the mouse to shift table to its new location. relationship type as One-To-Many.
Access has determined the relationship type based on the fields selected for joining the two tables. Click on the Create button.
A black line will appear joining the two tables at the common field. This line, also referred to as Join Line, establishes the
relationship between TabMonthlySalary and TabDARates using the common field of MonthID. Remember, MonthID forms
Primary Key in TabDARates and Foreign Key in TabMonthlySalary and hence is the relationship One-To-Many type. You may
now repeat above steps to establish other relationship between the tables. The overall relationship between different tables
are summarised as under:
Table Related Table Common Field Relationship Type
TabDARates TabMonthlySalary MonthID One-To-Many
TabEmpDetails TabMonthlySalary EmpID One-To-Many
TabDesignations TabEmpDetails DesgnID One-To-Many
TabLocations TabEmpDetails LocationID One-To-Many
CREATION OF QUERY IN MICROSOFT ACCESS the design grid in the specified order with fields of MonthID
The Queries provide the real power to a database in terms of (TabMonthlySalary), SalMonth (TabDARates), EmpName
its capabilities to answer more complex requests (or (TabEmpDetails), and Basic (TabMonthlySalary).
queries). In case of Access, Queries provide the capability of At this stage, if you click on the Run button under Results
combining data from multiple tables and placing specific group of Design Tab, you will see the result of Query
conditions for the retrieval of data. In its simplest form, you displayed with the fields of SalaryID, SalMonth, EmpName,
may consider a Query to be another tabular view of your data and Basic. Clicking of ‘Run’ actually tells the Access to execute
showing information from one or more tables. all instructions stored by you in the Query, and to display the
Click on Create > Query Design. A Show Table dialogue box results. You may adjust the column widths by any of the
will appear with a Query Table in the background. methods described earlier for Tables. Click on the Save
In case you do not see this dialogue box click on Design > button on the Quick Access toolbar. At the Save As disalogue
Show Table. In the Show Table dialogue box, select a table box, type QueryMonthlySalary and click OK to save our
and click Add button to add it in the relationship window. Query.
Add all the five tables in this manner. Close the Show Table As we are not seeing the computational fields and the field of
dialogue box by clicking on Close button. In working area Ded For PF in the DataSheet View. Go back to the Design
above the Query Table, you will see all five table objects (with Grid view by clicking on Design View under Home Tab. In the
complete list of their fields) along with the one-to-one Design Grid, Click on the Field row of the first blank column
relationship that has been established between tables (after Basic) and type ‘DA: [Basic]* [TabDARates.
earlier. You can reposition these table objects in the manner RateOfDA]/100’. In this expression, the word ‘DA’ coming
discussed earlier. In the portion below Table objects, you will before the column(:) will be treated as the name of the
see blank columns that represent columns in the Query computational field which will appear as heading of the
results datasheet. These columns are also referred to as the column. The rest of the typed part will form the actual
Design Grid. expression which will be evaluated and its value displayed
In the first column of the design grid, click on the Table row. on clicking of Run command.
A dropdown button will appear on this cell. Click on the In our expression for ‘DA’, we have made use of ‘Basic’ field
button to get the dropdown list of tables and click on which is already forming a part of Query by taking it within
‘TabMonthlySal’. Now in the same column, click on Field row the square parenthesis ([ ]). We have also made use of
and get the dropdown list of all fields in ‘TabMonthlySal’. ‘RateOFDA’ field which is not appearing in the Query
Click on the ‘SalaryID’ field. columns; and for this we recorded the corresponding Table
In this manner the SalaryID (from TabMonthlySal) has been name as well as Field name separated by a period (.) within
selected for view in the Query. The above operation could the square parenthesis. It may be easily comprehendable
have also been done simply by double clicking the ‘SalaryID’ that the operator ‘*’ and ‘/’ stand for multiplication and
in the list box of TabMonthlySal object. division respectively. At this stage if you click on the ‘Run’
You shall take care to fill different fields from Table object command, you will notice the last field for ‘DA’ with its
into the Design Grid in the same order in which you want to computed values for different employees as per the % DA
display these fields in the Query Results data sheet. Now Rates for different months. Come back to the design view (by
select any of the described methods to fill other columns of Clicking Design View button under Views Group) and
repeat above listed procedure to fill up the next field of Query becoming a more favorable tool as it guides the designer
for computing HRA using the expression ‘HRA: [Basic]* through a series of dialogue boxes to create the most suitable
[Tab Locations. RateOfHRA]/100’. The next column in the Report.
Query is for the TA field, which is to be included as such from Evidently in our case, we will be interested in generating the
the Table ‘TabDesignations’ using any of the methods Report for the ‘QueryMonthlySalary’. With this intent, Click
enumerated earlier. Next, create the field for ‘Gross Salary’ on ‘QueryMonthlySalary’ in the Navigation Pane, then click
by typing the expression ‘GrossSalary: on Create Tab, and then on Report Wizard under Reports
[Basic]+[DA]+[HRA]+[TA]’. Group. In the dialogue box that appears with
Now we can also include the field of ‘DedForPF’ from the QueryMonthlySalary Query already selected, move all fields
‘TabMonthlySalary’. Finally, we shall include the field of Net from the Available Fields List Box to the Selected Fields List
Salary using the simple expression ‘NetSalary: Box using appropriate Arrow button.
[GrossSalary]-[DedForPF]’. At this stage, save your Query Click Next to see the second dialogue box asking for
as instructed earlier and also run the ‘Run’ command to look Grouping Levels. Here select ‘SalMonth’ and click on the
back the outcome of your effort in the Data Sheet View. Arrow button (else double click the ‘SalMonth’) to print data
For a better presentation, you may also like to sort the in groups of different salary months.
records in ascending or descending order against a chosen Click Next to reach the third dialogue box asking for sorting
field of the Query. For this, click on the Sort row below the order of the records. Here you can click on the Pull-down
Emp Name field. Now Click on the pull down button that Arrow next to the first text box and then select ‘SalaryID’
appears on the end of the cell and select Ascending. Run the from the drop down list so as to arrange the records in
Query and notice that the records are alphabetically ascending order of the salary ID within each data group.
arranged as per names of the employees.
Click Next to see the dialogue box for layout of the Report.
CREATION OF FORMS IN MICROSOFT ACCESS Retain the default ‘Stepped’ layout but change the
The Access 2007 provides facility for creation of a Simple orientation of Report to ‘Landscape’ so as to see all the
Form wherein you can enter information for one record at a columns of the Report in a single page view.
time. Access also provides tools for creation of a Split Form
which shows the underlying datasheet in one half of the Again Click Next to see the dialogue box for selecting style of
section and a Form in other half for entering information in Report. You may choose any style and later on experiment
the record selected in the datasheet. The two views in this with the others as well. One more click of Next will take you
form are synchronised so that scrolling in one view causes to the dialogue box seeking the name of Report object. Type
the scrolling of other view to same location of the record. ReportMonthlySalary and click on the Finish button to see
the Report appearing in working area of window in its Print
The Microsoft Access provides two primary mechanisms for Preview form.
placing information into the tables as and when the need
arises. The first method, which we are already familiar with, You may notice that the extent of data in above designed
is to simply bring up the table in a window by double clicking Report is limited as per the Criteria laid down in our Query
on it and adding information to the new blank row at the ‘QueryMonthlySalary’. By changing the Query suitably, we
bottom. We can also make changes in any other row as one can modify the Report for generating monthly as well as
would do in case of a spreadsheet. You can save the changes annual Pay Rolls. We can also change the Criteria of our
in the table by clicking on the Save button on the Quick Query to get individual Report for each month (i.e., Pay Slip)
Access toolbar. or for the whole of year (i.e., Annual Statement).
As second mechanism for information handling (i.e., for We may like to improve the Report further by getting sum
addition, modification and deletion), the Access provides a total of all the values under different columns for each group.
user-friendly Forms interface that allows users to enter For example, we may want to see the total Basic of all
information in a graphical form, and this information employees for April, 2022 group. For such modification, open
transparently passes to the underlying database. This the Report in Design View by Clicking on Home Tab and then
method is more user-friendly for the data entry operator, clicking on Design View under Views Group. In the design
though it may entail a little more work on the part of the view, select the field Basic by clicking it once. Now click on
database designer. Totals under ‘Grouping and Totals’ Group of Design Tab.
In the pull down menu that appears, click on ‘Sum’. You will
CREATION OF REPORTS IN MICROSOFT ACCESS notice that an expression ‘= Sum([Basic])’ will appear below
A Report is also used for the print purpose, though it allows the Basic Text Box. You can repeat above steps with other
for more flexibility in selecting the fields to print, and to have fields containing numerical (both stored as well as
more control on the overall layout and format of the print computed) values. Now if you click on View button (i.e.,click
output. The Report in Access is thus another object which is Design > Report View), you will see the sum total of each
designed to print information from the database on to the column (with in each group) appearing inthe report.
screen, or to a file or directly to the printer.
At this stage, close the Report by clicking on the Cross button
Here also you can take the elaborate route of step-by-step immediately above the report. Save the application once
design as was done in case of Tables, Query or Form. again by clicking on the Save button under Quick Access
However in this case, you may find the Report Wizard
Bar. Our Pay Roll Application in Access has been completed BASIC CONCEPTS OF SPREADSHEET
and saved. You may now close your application by clicking The Spread Sheet has rows and columns. Rows are numbered
on the Close button under ‘Office Button’ or by simply numerically from top to bottom while Columns are
clicking on the Cross button at right-hand top corner of the numbered alphabetically. The intersection of a row and a
window. column is called a cell. A cell is identified by a combination of
SPREADSHEET a letter and a number corresponding to a particular location
within the spreadsheet.
A spreadsheet is a configuration of rows and columns. Rows
FEATURES OF ELECTRONIC SPREADSHEET
are horizontal vectors while columns are vertical vectors. A
1. It is easy to understand and operate.
spreadsheet is also known as a worksheet.
2. It is required especially for tabulation of data. It reduces
A spreadsheet is used to record, calculate and compare manual work and provides high degree of accuracy in
numerical or financial data. Each value can either be an results.
independent (i.e., basic) value or it may be derived on the 3. It exhibits data in simpler and explainable form by
basis of values of other variables. The derived value is the presenting it in the forms of charts, graphs, pie diagrams,
outcome of an arithmetic expression and/or a function (i.e., bar diagrams, etc.
a formula). Spreadsheet application (sometimes referred to 4. Calculations can be made automatically through built-in
simply as spreadsheet) is a computer program that allows us programs or by placing mathematical formula in the Cell.
to add (i.e., enter) and process data. 5. The data in it, can be sorted either in ascending or
descending order without any hassle.
Cell Reference—A cell reference identifies the location of a cell or group of cells in the spreadsheet also referred as a cell
address. Cell references are used in formulas, functions, charts, other Excel commands and also refer to a group or range of
cells.
Ranges are identified by the cell references of the cells in the upper left (cell A1) and lower right (cell E2) corners. The ranges
are identified using colon (:), e.g., A1 : E2 which tells Excel to include all the cells between these start and end points.
By default cell reference is relative; which means that as a formula or function is copied and pasted to other cells, the cell
references in the formula or function change to reflect the new location.
The other cell reference is absolute cell reference which consists of the column letter and row number surrounded by dollar
($) signs, e.g., $C$4. An absolute cell reference is used when we want a cell reference to stay fixed on specific cell, which means
that when a formula or function is copied and pasted to other cells, the cell references in the formula or function do not change.
Movement Key Stroke (Press Key)
One cell down Down arrow key (↓) or Enter key
One cell up Up arrow key (↑)
One cell left Left arrow key (↖)
One cell right Right arrow key (↘) or Tab key
Top of Worksheet (cell A1) CTRL + HOME (i.e., Keep CTRL key pressed and then press HOME
key)
The cell at the intersection of the last row and last CTRL + END keys
column containing data
Moving consecutively to the first and the last filled CTRL + Right arrow key (↘) or else END + Right arrow key (↘)
cells of clusters of filled cells in a row by successive
pressing of CTRL + Right arrow key (↘) or else END
+ Right arrow key (↘)
Moving consecutively to the first and the last filled CTRL + Down arrow key (↙) or else END + Down arrow key (↙)
cells of clusters of filled cells in a row by successive
pressing of CTRL + Down arrow key (↙)or else END
+ Down arrow key (↙)
Beginning of the Row HOME Key
}
Beginning of the Column
A simple example of a spreadsheet application is to 4. Period of Compounding (CP in column D)
calculate compound interest and maturity amount to be paid 5. Compound Interest (CI in column F)
on fixed deposit. 6. Maturity Amount (MA in column E)
The first step (i.e., the Planning Step) is to define six cells with The formula for Maturity Amount (MA) and Compound
column headings: Interest (CI) computations considering yearly compounding
1. Principal Amount (PA in column B) of interest are as follows:
2. Rate of Interest (r in column C) MA = PA * (1 + R / (100 * CP)) ^ (R * CP)
3. Period in years (NY) CI = MA – PA
As this stage, layout of the worksheet for (compound) useful prompts into a spreadsheet cell. Alternatively, we can
interest calculation can be designed. enter the function directly into the formula bar. A function
In case any basic values are modified, the derived values as a involves four main issues:
result are revised accordingly. This feature of Spreadsheets 1. Name of the function.
enables us to study various what-if scenarios. 2. The purpose of the function.
A what-if scenario is used to generate a number of 3. The function needs what argument(s) in order to carry its
alternatives to examine the cause (if) and effect (what). Thus, assignment.
it helps in analysing the impact of changes due to variations 4. The result of the function.
in one or more input values. A function is a built-in set of formulas which starts with an =
“equal to sign” such as = Function Name (Data).
Taking the above example, if all the other values are kept
same, one can see how different rates of interest and SUM (), AVERAGE () and COUNT () are common functions
different periods of compounding would affect the and relatively easy to understand. They each apply to a range
Compound Interest and the Maturity Amount to be received. of cells containing numbers (or blank but not text) and
return either the arithmetic total of the numbers, the average
Basic Terminologies and Features of the Spreadsheet mean value or the quantity of values in the range.
LABELS
A text or especial character will be treated as labels for rows The SUM or AutoSum (Σ) function is the most basic and one
or columns or descriptive information. Labels cannot be of the common user functions. It is used to get the addition of
treated mathematically multiplied, subtracted, etc. Labels various numbers or the contents of various cells. The
include any cell contents beginning with A-Z. Principal AutoSum function also includes other series-based functions
Amount, Rate of Interest, Maturity amount, etc. will be taken such as AVERAGE, MIN, MAX and COUNT.
as labels. Naming Ranges – IF Functions – Nested IF Functions
FORMULAS Naming Cells and Ranges
The formula means a mathematical calculation on a set of Naming ranges in Excel will save time for writing complex
cells. Formulas must start with an = sign (equalto sign). formulas. The name can be used in place of cell range
When a cell contains a formula, it often contains references whenever reference it, e.g., in D3 we have = SUM (B1 : F1)
to other cells. Such a cell reference is a type of variable. Its The cell referenced in the function B1 : F1 can be replaced
value is the value of the referenced cell or some derivation of with a descriptive name say Numbers (name range) which is
it. If that cell in turn references other cells, the value depends easier to remember and in D3 it will be = SUM (Numbers).
on the values of those.3
Now we will use a summation of numbers using condition in
Order of Mathematical Operations (expressions) the cell D3. Type the formula = SUMIF (Numbers,” ≤ 6) and
Computer math uses the rules of Algebra. Any operation(s) answer will be for the numbers less than or equal to 6 in the
contained in brackets will be carried out first followed by any named range B1 : F1.
exponents.
IF Function
After that, Excel considers division or multiplication In continuation to our need of what-if scenario now we will
operations to be of equal importance, and carries out these learn about an important logical function IF Function. This
operations in the order they occur left to right in the function returns one value if a specified condition evaluated
equation. to TRUE and another value if it evaluatesto FALSE.
The same goes for the next two operations – addition and An IF function has the following format:
subtraction. They are considered equal in the order of IF (logical_test, value_if_true, value_if_false)
operations. Whichever one appears first in an equation, Where,
either addition or subtraction is the operation carried out Logical_test: The value or expression that is determined to
first. be true or false; this requires the usage of a logical operator.
Three easy ways to remember the order of operations is to A logical operator is one used to perform a comparison
use the acronym: between two values and produce a result of true or false
GEMS PEMDAS BEMDAS (there is no middle result: something is not half true or half
( ) Grouping Please – ( ) parenthesis ( ) Brackets false or “Don’t Know”; either it is true or it is false).
^ Exponents Excuse – ^ exponents ^ Exponents Value_if_true: The value returned if the test is determined to
* Multiplication : My – * multiply * Multiplication be true. This value can be a value, text, or expression,
/ or Division : Dear – / divide / Division formula, etc. or it can be return the value of another cell.
– Subtraction : Aunt – + add + Addition
+ Addition : Sally – – subtract – Subtraction Value_if_false: The value returned, if the test is determined
A function is a special key word which can be entered into a to be false. This value can be a value, text, or expression,
cell in order to perform and process the data which is formula, etc. or it can return the value of another cell.
appended within brackets. OTHER USEFUL FUNCTIONS
There is a function button on the formula toolbar (fx); when In business applications the input of data usually contains
we click with the mouse on it; a function offers assistance and dates (date of invoice preparation, date of payment, payment
received date, or due date etc.), rate of interest, tax common formula; an array constant is a group of constants
percentage and output information may require age used as an argument.
calculation, duration, delays in payment, accumulated Array formula: A formula that performs multiple
interest, depreciation, future value, net presentvalue, etc. calculations on one or more sets of values, and then returns
On the ribbon of MS Excel, the formula tab contains either a single result or multiple results. Array formulas are
categorised function libraries. enclosed between braces { } and are entered by pressing
(a) Date and Time Function CTRL + SHIFT + ENTER.
(i) TODAY () is the function for today’s date in the blank Criteria are the form of a number, expression, cell reference,
worksheet. or text that defines which cells will be counted.
(ii) NOW () is similar function but it includes the current
(c) Text Manipulation function.
time also.
(i) TEXT This function converts a numeric value to
(iii) DAY (Serial_number) function returns the day of a date
text in a specific number format.
as an integer ranging from 1 to 31.
TEXT (value, format_text) where
(iv) DATEVALUE (date_text) converts a date in the form of
text to a serial number. Value is a numeric value, a formula that evaluates to a
numeric value, or a reference to a cell containing a
(b) Mathematical Function.
numeric value.
(i) SUMIF is the function which adds the cells as per
given specified criteria. Format_text is a numeric format as a text string
enclosed in quotation marks. We can see various
SUMIF (range, criteria, sum range) where
numeric formats by clicking the Number, Date, Time,
Range it is the range of cells to evaluate. Currency, or Custom in the Category box of the
Criteria it is the criteria in the form of a number, Number tab in the Format Cells dialog box, and then
expression, or text that defines which cells will be viewing the formats displayed.
added. (ii) CONCATENATE This function joins two or more
Sum range are the actual cells to sum. text strings into one text string.
(ii) ROUND is the function to rounds a number to specified CONCATENATE (text1, text2, ...) where
number of digits. text1, text2, …. are 2 to 255 text items to be joined into
ROUND (number, num_digits) where a single text item. The text items can be text strings,
Number Is the number to round (preferably fractional numbers, or single-cell references.
number). (d) Logical Function (Other than IF).
Num_digits specifies the number of digits to round the A logical value (true or false) outcome is the
Number. comparison of data values or results of arithmetic
There are several ways to round a number other than expressions compared with another data values or
ROUND: results of another arithmetical expressions using
ROUNDUP (number, num_digits) which rounds a logical operator.
number up, away from 0 (zero). (i) AND function gives only a TRUE or FALSE answer
ROUNDDOWN (number, num_digits) which rounds a To determine whether the output will be TRUE or
number down, toward zero. FALSE, the AND function evaluates at least one
(iii) COUNT is used to get the number of the entries in a mathematical expression located in another cell in the
number field (including date also), i.e., in a range or spreadsheet.
array of numbers. = AND (logical-1, logical-2, ... logical-255) where
COUNTA function will be count logical values, text, or error logical-1, logical-2, ... – refers to the cell reference that
values. is being checked. Up to 255 logical values can be
There are other functions also such as ROWS and COLUMNS entered into the function. Returns TRUE if all its
are used. The syntax is as follows: arguments evaluate to TRUE; returns FALSE if one or
ROWS (array) The function returns the number of rows in a more arguments evaluate to FALSE
reference or array; where an Array is an array, an array (ii) OR function is like other logical functions, the OR
formula or a reference to a range of cells for which we want function gives only a TRUE or
FALSE answer. To determine whether the output will
the number of rows.
be TRUE or FALSE, the OR functions evaluates at least
COLUMNS (array) This function returns the number of one mathematical expression located in another cell in
columns in an array or named range reference; where an the spreadsheet. This function returns TRUE if any
Array is an array or array formula or a reference to a range argument is TRUE; returns FALSE if all arguments are
of cells for which we want the number of columns. FALSE.
Array: Used to build single formulas that produce multiple = OR (logical-1, logical-2, ... logical-255 ) where
results or that operate on a group of arguments that are Logical-1, logical-2 ... – refers to the cell references
arranged in rows and columns. An array range shares a that are being checked.
Up to 255 logical values can be entered into the function.
(e) Lookup and References Function. Lookup_value – The value to search in the first
The LOOKUP function returns a value either from a column of the table. Lookup_value can be a value or a
one-row or one-column range or from an array.The reference. If look_up value is smaller than the smallest
LOOKUP function has two syntax forms: vector and value in the first column of table array, VLOOKUP
array. returns the # N/A error value.
The vector form of LOOKUP looks in a one-row or Table_array – Two or more columns of data. Use a
one-column range (known as a vector) for a value, and reference to a range or a range name. The values in the
then returns a value from the same position in a first column of table_array are the values searched by
second one-row or one-column range. lookup_value. These values can be text, numbers, or
The array form of LOOKUP looks in the first row or logical values. Uppercase and lowercase texts are
column of an array for the specified value, and then equivalent.
returns a value from the same position in the last row Col_index_num – The column number in table array
or column of the array. from which the matching value must be returned. A
(i) LOOKUP (Vector Form) col_index_num of 1 returns the value in the first
LOOKUP (lookup_value, lookup_vector, column in table_array; a col_index_num of 2 returns
result_vector) the value in the second column in table_array, and so
Lookup_value is a value that LOOKUP searches for in on.
the first vector. Range_lookup – A logical value that specifies whether
Lookup value can be a number, text, a logical value, or we want VLOOKUP to find an exact match or an
a name or reference that refers to a value. approximate match:
Lookup_vector is a range that contains only one row If TRUE or omitted, an exact or approximate match is
or one column. The values in lookup vector can be text, returned. If an exact match is not found, the next largest
numbers, or logical values. value that is less than lookup_value is returned. The
Result_vector is a range that contains only one row or values in the first column of table_array must be placed
column. It must be the same size as lookup vector. in ascending sort order; otherwise, VLOOKUP may not
If LOOKUP cannot find the lookup value, it matches the give the correct value.
largest value in lookup vector that is less than or equal If FALSE, VLOOKUP will only find an exact match. In this
to lookup_value. If lookup_value is smaller than the case, the values in the first column of table_array do not
smallest value in lookup_vector, LOOKUP gives need to be sorted. If there are two or more values in the
(ii) LOOKUP (Array Form) first column of table_array that match the lookup_value,
LOOKUP (lookup_value, array) the first value found is used. If an exact match is not
Lookup_value is a value that LOOKUP searches for in found, the error value # N/A is returned.
an array. Lookup_value can be a number, text, a logical (f) Financial Function.
value, or a name or reference that refers to a value. (i) ACCRINT This function returns the accrued
Array is a range of cells that contains text, numbers, or interest for a security that pays periodic interest.
logical values that we want to compare with ACCRINT (issue, first_interest, settlement, rate, par,
lookup_value. frequency, basis, calc_method)
If LOOKUP cannot find the lookup_value, it uses the Issue is the security’s issue date.
largest value in the array that is less than or equal to First_interest is the security’s first interest date.
lookup_value. Settlement is the security’s settlement date. The
If lookup_value is smaller than the smallest value in the security settlement date is the date after the issue date
first row or column (depending on the array when the security is traded to the buyer.
dimensions), LOOKUP returns the # N/A error value. Rate is the security’s annual coupon rate.
If array covers an area that is wider than it is tall (more Par is the security’s par value. By default Par is 1000.
columns than rows), LOOKUP searches for lookup_value Frequency is the number of coupon payments per
in the first row. year. For annual payments, frequency = 1; for
If array is square or is taller than it is the wide (more Semiannual, frequency = 2; for quarterly, frequency =
rows than columns), LOOKUP searches in the first 4.
column. Basis is the type of day count basis to use.
(iii) VLOOKUP The VLOOKUP function, which stands for (ii) CUMIPMT This function returns the cumulative
vertical lookup, helps us to find specific information in interest paid between two periods.
large data tables such as an inventory list of parts or a CUMIPMT (rate, nper, pv, start_period, end_period,
large employee contact list. The VLOOKUP function type)
searches and matches first the required value from the Rate is the interest rate.
column of a range of cells, and then returns a value Nper is the total number of payment periods.
from any cell on the same row of the range. Pv is the present value.
VLOOKUP (lookup_value, table_array, Start_period is the first period in the calculation.
col_index_num, range_lookup) where Payment periods are numbered beginning with 1.
 End_period is the last period in the calculation. type is the value 0 for payments made at the end of the
Type is the timing of the payment (which may be period or the value 1 for payments made at the
either 0 or 1) 0 (zero) means Payment at the end of the beginning of the period.
period 1 means Payment at the beginning of the The PMT function is often used to calculate the payment
period. for mortgage loans that have a fixed rate of interest.
(iii) PV This function returns the present value of an (vi) RATE This function returns the interest rate per
investment. The present value is the total amount that period of an annuity.
a series of future payments is worth now. RATE (nper, pmt, pv, fv, type, guess) where
PV (rate, nper, pmt, fv, type) where Nper is the total number of payment periods in an
Rate is the interest rate per period. For example, for annuity.
an automobile loan at a 10% annual interest rate and Pmt is the payment made each period and cannot
installments are made the monthly payments, then the change over the life of the annuity. Typically, pmt
interest rate per month is 10%/12, or 0.83%. The includes principal and interest but no other fees or
value for rate into the function will be 10%/12, or taxes. If pmt is omitted, then include the fv as
0.83%, or 0.0083. argument.
Nper is the total number of payment periods in an Pv is the present value — the total amount that a series
annuity. For example, if this loan is a four-yearcar loan of future payments is worth now.
and makes monthly payments, then loan has 4*12 (or Fv is the future value, or a cash balance attain after the
48) periods. The value for nper will be 48. last payment is made. If fv is omitted, it is assumed to
Pmt is the payment made each period and cannot be be 0 (the future value of a loan, for example, is 0). Type
change over the life of the annuity. is the number 0 or 1 and indicates when payments are
Fv is the future value, or a cash balance to attain after due. 0 or omitted means payment is due at the end of
the last payment is made. the period 1 means payment is due at the beginning of
Type is the number 0 or 1 and indicates when the period.
payments are due. Guess is the guess for what the rate will be. If omitted,
An annuity is a series of constant cash payments made it is assumed to be 10 per-cent.
over a continuous period. For example, a car loan or a (vii) NPV This function calculates the net present value of
mortgage is an annuity. an investment by using a discount rate and a series of
(iv) FV This function returns the future value of an future payments (negative values) and income
investment based on periodic, constant payment and a (positive values).
constant interest rate. NPV (rate, value1, value2, ….) where
FV (rate, nper, pmt, pv, type) where Rate is the rate of discount over the length of one
Rate is the interest rate per period. period.
Nper is the total number of payment periods in an Value1, value2, ... are 1 to 254 arguments
annuity. representing the payments and income.
Pmt is the payment made each period; it cannot Value1,value2, ... must be equally spaced in time and
change over the life of the annuity. Typically, pmt occur at the end of each period. NPV uses the order of
contains principal and interest but no other fees or value1, value2 …., to interpret the order of cash flows.
taxes. If pmt is omitted, then include the pv value in the It is essential that entry for payment and income
argument. values are in the correct sequence.
Pv is the present value, or the lump-sum amount that DATA ENTRY, TEXT MANAGEMENT AND CELL
a series of future payments is worth right now. If pv is FORMATTING
omitted, it is assumed to be 0 (zero), and then include DATA ENTRY
the pmt value in the argument. Excel also facilitates fast data entry; and automatically
Type is the number 0 or 1 and indicates when repeats data or can fill data in different cells (column wise or
payments are due. If type is omitted, it is assumedto be row wise.) For example, if we repeatedly type the days of the
0. week in different cells instead of that we could use the built-
(v) PMT The function calculates the periodic payment for in data fill options to fill the different cells with the days
an annuity, assuming equal payments and a constant automatically.
rate of interest. Methods of Data Entry:
= PMT(rate, nper, pv, [fv], [type]) where (a) The data fill options
rate is the interest rate per period, (b) Import/Copy Data from other sources
nper is the number of periods, DATA VALIDATION
pv is the present value or the amount the future Data validation is a feature to define restrictions on type of
payments are worth presently, data entered into a cell. We can configure data validation
fv is the future value or cash balance that after the last rules for cells data that will not allow users to enter invalid
payment is made (a future value of zero when we omit data, There may be warning messages when users tries to
this optional argument) type wrong data in the cell. The messages also guide users to
what input is expected for the cell, and instructions to correct group the data as per required information. The Pivot Table
any errors. uses a List Data Table (Database).
DATA VALIDATION FORM A data table is a range of cells that shows the results of
A form, whether printed or online, is a document designed substituting different values in one or more formulas. There
with a standard structure and format that makes it easier to are two types of data table: One-variable and two variable.
capture, organise, and edit information. A data form is a One-variable data table. Formula used in a one-variable
dialog box that displays one complete record at a time. Data data table must refer to an input cell. The input cell is a cell
forms can be used to add, change, locate, and delete records. used by Excel in which each input value from a data table is
To input data into a spreadsheet, often we type the data into substituted (column-oriented, i.e., input cell down one
cells directly. That’s where data validation comes in handy. column or row-oriented, i.e., across one-row).
Instead of typing the same thing again and again, we can PIVOT TABLES
enter data into cells using drop-down lists or using data input The Pivot Table feature allows us to create a cross tabulation
form. Using a data form can make data entry easier than summary of data in which heading can subsequently moved
moving from column to column when we have more columns to give different views of the data.
of data than can be viewed on the screen. To create input data
form it is necessary that all the data names must be entered Advantages of Pivot Table (Report)
in the first row of the worksheet, because the input form A Pivot Table report is designed for:
refers these data names. 1. Querying large amounts of data in user-friendly ways.
2. Expanding and collapsing levels of data to focus on
DATA FORMATTING results, and providing from details to the summary of data
Formatting of spreadsheets makes easier to read and for areas of interest.
understand he important information (e.g., conditional 3. Presenting concise, attractive, and annotated online or
formatting, number formatting, text and general spreadsheet printed reports.
formatting, etc.). On the Ribbon there are several tools and 4. Filtering, sorting, grouping, and conditionally formatting
shortcuts to format spreadsheets effectively. the most useful and the interesting subset of data to
PREPARATION OF REPORTS USING PIVOT TABLE enable us to focus on the information that we want.
A Pivot Table is way to present information in a report 5. Moving rows to column or columns to rows (or
format. A Pivot Table report often provides enhanced layout, “pivoting”) to see different summaries of the source data.
attractive and formatted report with improved readability. 6. The use of a Pivot Table report is to analyse related totals,
This report is prepared from the spreadsheet once we add when we have a long list of figures to sum and to compare
the fields with appropriate level of details, calculations and several facts about each figure
.

QUESTIONS FOR PRACTICE

(b) Costing Sub-system.
MCQ (c) Cash Sub-system.
(c) Budget Sub-system.
1. Which of the following is not a component of Computerised 5. Hardware, Software and Data are some of the
Accounting System? components of CAS. Identify the missing components:
(a) Hardware (b) Software (a) Procedure, People. (b) Timely access.
(c) Reports (d) Procedure (c) Network. (d) Raw facts.
2. The step comprising of 'listing of accounts' in the 6. Which type of software package is suitable for an
process of installation of CAS is organisation where the volume of accounting
(a) Grouping of Accounts. transactions is very low and adaptability is very high?
(b) Chart of Accounts. (a) Specific (b) Generic
(c) Analysis of Transactions. (c) Tailored (d) (1) and (3) both.
(d) Generations of Reports.
7. Which type of codes are usually assigned to source
3. An effective Computerised Accounting System should documents for facilitating document search?
be: (a) Range Codes (b) Mnemonic Codes
(a) Inaccessible, Complex, Fast. (c) Block Codes (d) Sequential Codes
(b) Simple, Integrated, Fast, Accurate, Reliable. 8. Which of the following is a step in installation of CAS?
(c) Able to automatically assign codes to accounts. (a) Selection of Hardware and Software
(d) Obsolete, Reliable, Fast, Accurate. (b) Planning
4. A firm's payment to a supplier for goods (inventory) is (c) Generation of Reports
recorded in (d) All of the above.
(a) Sales Accounting Sub-system.
9. Match List I with List II:
List I List II
A. Record of inflow and outflow of resources. I. Accounting equation.

B. Equality of assets and liabilities. II. Encryption.

C. Codification. III. Hierarchy.
D. Difficult interpretation of information. IV. Transaction.
Choose the correct option:
(a) A-III, B-I, C-IV, and D-II
(b) A-IV, B-I, C-II, and D-III
(c) A-I, B-IV, C-III, and D-II
(d) A-IV, B-I, C-III, and D-II
10. Match List I with List II:
List I List II
A. Generation of reports vital for decision-making by I. Expense Accounting Sub-system.
management.
B. Preparation and analysis of budgets. II. Management Information System
C. Generation of changes in cost of production. III. Budget Sub-system.
D. Recording of expenses under various heads. IV. Costing Sub-system.
Choose the correct option:
(a) A-III, B-I, C-IV, and D-II
(b) A-II, B-III, C-IV, and D-I
(c) A-II, B-III, C-I, and D-IV
(d) A-I, B-II, C-III, and D-IV
11. DBMS does not serve as a tool for which of the 18. The maximum number of characters that can be used
following: to write a field name in Access is
(a) 32. (b) 64.
(a) Organising data. (b) Creating data.
(c) 108. (d) Unlimited.
(c) Processing data. (d) Retrieving data.
19. The punctuation character that can be used in a field
12. _____ is the interactive program of a database name is
application. (a) Exclamation mark. (b) Brackets.
(a) Front-end (b) Back-end (c) period. (d) Underscore.
(c) Report (d) Server
20. ________ may be used to obtain a well formatted
13. The fundamental building blocks of a database are printable data from Access database.
(a) Forms. (b) Queries. (a) Report (b) Form
(c) Cells. (d) Tables. (c) Query (d) Table
14. The common fields used in a relationship between 21. ‘Record' in a database table is a
tables are called (a) Size of the table.
(a) Key fields. (b) Primary key. (b) Horizontal row of table.
(c) Attribute. (d) Record. (c) Vertical column of table.
(d) Name of the table.
15. Employee name appears in a table only once. Such field
22. In MS Access, task-oriented tabs comprising of
in the said table is called
commands and features are placed in a standard area,
(a) Key field. (b) Primary key. which is called
(c) Foreign key. (d) Record. (a) File. (b) Print preview.
16. Duplication of information in a database is avoided by (c) Join. (d) Ribbon.
the process of 23. The tool that guides the user through creation of
(a) Joining. (b) Saving. database and queries and forms is called
(c) Normalisation. (d) Requirement analysis. (a) Spreadsheet. (b) DBMS.
17. SQL stands for (c) Access Wizard. (d) SQL.
(a) Simple Query Language. 24. The width of a column in a database table can be set to
(b) Singular Quantity Loading. accommodate the longest entry by using
(c) Structured Query Language. (a) View. (b) Create Tab.
(d) Structured Quantity Load. (c) Query. (d) Best Fit.
25. A user can retrieve data from multiple tables in Access 28. Every formula must start with
by placing specific conditions with the help of (a) An = sign (b) A * sign.
(a) Design View. (b) Report. (c) A Label. (d) A Cell Reference.
(c) Query. (d) Joining. 29. ‘What-if' scenarios are also called ________
26. In the formula “Compound interest = Maturity Value – (a) Labels.
Principle Amount”, Maturity Value is the _________ value. (b) Data entry.
(a) Basic (b) Formula (c) Nested conditional operations.
(c) Derived (d) Cell (d) References.
27. The key stroke for reaching the top of worksheet (cell 30. Behind every computed number in an Excel-sheet,
A1) is Excel is hiding
(a) CTRL + END. (b) CTRL + HOME. (a) Labels. (b) Worksheet names.
(c) HOME key. (d) Up arrow key(t). (c) Rows and columns. (d) Cell References.

SOLUTION FOR PRACTICE QUESTIONS

SOLUTION FOR MCQ QUESTIONS

1. (c) 11. (b) 21. (b)

2. (b) 12. (a) 22. (d)
3. (b) 13. (d) 23. (c)
4. (c) 14. (a) 24. (d)
5. (a) 15. (b) 25. (c)
6. (b) 16. (c) 26. (a)
7. (d) 17. (c) 27. (b)
8. (d) 18. (b) 28. (a)
9. (d) 19. (d) 29. (c)
10. (b) 20. (a) 30. (d)