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PLUS TWO COMPUTERISED

ACCOUNTING- CHAPTERWISE REVISION
QNS. WITH ANS. KEY, 2024
പ്രിയപ്പെട്ട വിദ്യാർത്ഥികപ്പെ...
പ്ലസ് ടു പ്പകാമേഴ്് സ വിദ്യാർത്ഥികൾക്ക് അക്കൗണ്ിിംഗ്
വിഷയത്തിൽ 20 ോർക്ക് (Accountancy with Computerised
Accounting ഓര്ഷനിൽ) Computerised Accounting
വിഭാഗത്തിൽ നിന്നുോണ്.
ഈ വിഭാഗത്തിൽ േികച്ച ോർക്ക് മനടുന്നതിനായി
രരിശീലിക്കാൻ ഉതകുന്ന റിവിഷൻ മ ാദ്യങ്ങെുിം
ഉത്തരസൂ ികയുിം ആണ് ഇത്……….
എല്ലാവർക്കുിം േികച്ച വിജയിം ആശിംസിക്കുന്നു....

FEBRUARY 1, 2024
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For ASSOCIATION OF COMMERCE TEACHERS (ACT) KOLLAM.
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PLUS TWO COMPUTERISED ACCOUNTING- CHAPTERWISE REVISION QNS. WITH ANS. KEY, 2024

Unit Wise Weightage (MARCH-2023)

UNIT SCORE

1. Overview of Computerised Accounting System 5

2. Spreadsheet 6

3. Use of spreadsheet in business application 4

4. Graphs and Charts for Business 3

5. Accounting Software package 6

6. Data Base Management System 2

Maximum Score: 20 26
(including option
qns. also)

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PLUS TWO COMPUTERISED ACCOUNTING- CHAPTERWISE REVISION QNS. WITH ANS. KEY, 2024

CHAPTER I
OVERVIEW OF COMPUTERISED ACCOUNTING SYSTEM
1. The code 301-399 for soap is an example of ------- type of code. (1)
2. Find the odd one: Data, People, Hardware, Virus. (1)
3. Expand CAS and MIS (1)
4. Which among the following is not a component of CAS:
Data, Software, Procedure, Decisions (1)
5. Grouping of accounts in CAS is based on …………………… (1)
6. Range of numbers are used for codification in --------------
(Block, Sequential, Mnemonic, All of these) (1)
7. ……… helps to maintain confidentiality of information by encrypting the data.
(Password, data audit, data check, data vault) (1)
8. Distinguish between data and information with the help of an example (2)
9. What are the five pillars of CAS? (2)
10. Point out any four subsystem of AIS. (2)
11. Mention the name of three coding method with two example (3)
12. Briefly explain any 3 security features of CAS (3)
13. Write a coding structure for higher secondary school having Science, Commerce and Humanities
hatches. Duration of course 2 years. Second language available are Hindi and Malayalam. (3)
14. Classify the following into mnemonic code, sequential code and block code:
CA, CL – for current assets and current liabilities.
001,002 – for customer 1 and 2
001 to099 – Soap, 100 to 199- Powder. (3)
15. Describe any four features of CAS. (4)
16. Computerised accounting have several merits over manual accounting. Describe any four. (4)
17. Develop a coding structure suitable to assets with its different sub groups. (4)
18. Point out any four demerits of CAS. (4)

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PLUS TWO COMPUTERISED ACCOUNTING- CHAPTERWISE REVISION QNS. WITH ANS. KEY, 2024

CHAPTER II
SPREADSHEET
1. A spreadsheet file is known as ……….. (1)
2. The file extension of a calc file is --------. (1)
3. At a time there will be ------- number of worksheet can be made active. (1)
4. The default work book name is -------- (1)
5. Give name of any four spreadsheet software (2)
6. The intersection of rows and columns is called …… (1)
7. A group or block of cells that are highlighted in a work sheet is known as ……. (1)
8. Libre Office Calc is a -------- software. (1)
9. A group of adjacent cells that forms a rectangular area is called ………… (1)
10. By default -------- number of worksheet is available. (1)
11. Give any one way to add a new worksheet in calc. (1)
12. The cell address used in a formula is called ---------------- (1)
13. Give an example of absolute cell reference. (1)
14. Change the following relative cell reference in to Absolute cell reference: E5 (1)
15. Formula should always begin with ----------------- (1)
16. Pre-defined formula in spreadsheet is known as--------- (1)
17. Dollar symbol is prefixed on the column and row names in a formula is………
(Absolute cell reference, Relative cell reference, mixed cell reference, all of these) (1)
18. Which function returns the current computer system date in the cell? (1)
19. Which function displays the current system date and time? (1)
20. In Libre Office calc ------------ has been set as the default date with date value zero. (1)
21. Identify the function which coverts date into the corresponding internal date number
(Today, Date Value, Now, Date) (1)
22. Which function used to count of numeric value used in a given range of cells? (1)
23. Which function counts the total number of cells which contain any value? (1)
24. Which function count the number of empty cells in the given range? (1)
25. Which function counts the number of cells within a given range that meets the used defined
condition? (1)

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26. Which function is used to test a single criteria? (1)

27. Which function is used to test more than one condition and returns different values in a single
formula? (1)
28. Which function is used to compare two values or statements? (1)
29. Which function is used to get the sum of the given numbers in cells or range of cells with particular
condition or criteria? Give syntax (2)
30. Assume cell contains values A1 – 10000, A2 – 15000, A3 – 12000, A4- 14000. What is the result of
SUMIF statement: = SUMIF(A1:A4, “< 14000”)
(15000, 24000, 27000, 22000) (1)
31. What is the result of the following: = ROUNDUP(45321.4354,0)
(45322, 45321, 45321.4, 45320) (1)
32. The error message “#N/A” occurs (1)
33. Which short-cut keys are used to go to cell A1? (1)
34. Mention any two features of LibreOffice Calc. (2)
35. Explain the purpose of the following functions; a) COUNTIF b) SUMIF. (2)
36. Which function is used to get the sum of the given numbers in cells or range of cells? Give syntax
(2)
37. Identify the function used to compute monthly installment of a loan. Give syntax. (2)
38. Describe different ways of cell referencing in Calc. with one example. (3)
39. Give the name and syntax of any three financial functions. (3)
40. Give the name and syntax of any four statistical functions in LibreOffice Calc. (4)

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CHAPTER III
USE OF SPREADSHEET IN BUSINESS APPLICATIONS

1. The salary details of all employees of an organization prepared in the form of a statement is

known as--------- (1)

2. BP + DA + HRA + TA + Other allowances = --------------- (1)

3. PF + PT + TDS + Other deductions = ------------------- (1)

4. Gross Pay - Total deductions = ------------------------ (1)

5. The calc function used to compute monthly instalment of a loan is ………. (1)

6. DA is 14% of Basic Pay. The amount of Basic Pay is entered in cell D2. Write the formula to be

entered in cell D3 to calculate DA. (2)

7. Gross salary and Total deductions are shown in D8 and G8 respectively. Write the formula to

calculate Net salary in cell H8. (2)

8. Which function is used for finding out the amount of annual depreciation under straight line

method? Give the syntax. (2)

9. Which function is used for finding out the amount of annual depreciation under written down

value method? Give the syntax. (2)

10. Write the equation used for finding gross salary and net salary, if Basic pay, DA, HRA, PF and SLI

are given as salary components and deductions. (3)

11. Describe the various components of salary and deductions in relation to payroll accounting. (4)

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CHAPTER IV
GRAPHS AND CHARTS FOR BUSINESS DATA

1. Give the name of any four type of charts. (2)

2. A pie chart with a hole in the middle is called ---------- (1)
3. Which chart displays data in rings? (1)
4. The identifier of a piece of information is in a chart is known as ……. (1)
5. Point any four advantages of charts and graphs. (4)
6. -------- is a pictorial representation of data. (1)
7. Find the odd one out: Normal pie chart, Donut chart, Exploded donut chart, Bar chart. (1)

CHAPTER V
ACCOUNTING SOFTWARE PACKAGE – GNUKhata

1. How many predetermined account groups in GNUKhata? (1)

2. Opening stock by default is created under ------ group. (1)
3. Purchase return comes under ----- group. (1)
4. Sales return comes under ----- group. (1)
5. Sale of fixed asset is recorded in ------ voucher type. (1)
6. Write the path to create ledger account in GNUKhata. (2)
7. Give the name of any four commonly used accounting software. (2)
8. Give the name of organization types available in GNUKhata. (2)
9. Name the options in menu bar in GNUKhata. (2)
10. There are how many system generated ledger accounts in GNUKhata? Give name. (3)
11. Write the steps for create an organization in GNUKhata. (4)
12. Give the name, Use and Short keys of pre-defined voucher types in GNUKhata. (5)

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13. Complete the following table: (5)

Subgroup Voucher Fn.

Sl.No Transactions Accounts Dr./ Group (if any) Type Key
Cr.

1 Deposit in to bank
2 Salary outstanding
3 Commission received
4 Withdraw from bank
5 Purchased goods
6 Sold goods to Adhi
7 Salary paid by cheque
8 Purchased goods from Devu

9 Returned goods to Devu

10 Returned goods from Adhi

CHAPTER VI
DATABASE MANAGEMENT SYSTEM

1. An organized collection of data is known as…….. (1)

2. Expand DBMS. (1)
3. Expand SQL. (1)
4. The file extension of a base file is --------. (1)
5. The unique attributes of an entity is called………. (1)
6. Briefly explain the components of DBMS. (4)
7. Give the path for creating tables in Design view. (4)

…………………………………………………..…..BEST WISHES………………………………………………………………….

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PLUS TWO COMPUTERISED ACCOUNTING- CHAPTERWISE REVISION QNS. WITH ANS. KEY, 2024

ANSWER KEY
CHAPTER I
OVERVIEW OF COMPUTERISED ACCOUNTING SYSTEM

1. Block Code
2. Virus
3. Computerized Accounting System, Management Information System.
4. Decisions
5. Accounting Equation
6. Block code
7. Data vault
8.
Basis Data Information
Meaning Data is raw, un organized facts When data is processed, it is called
that need to be processed information.
Position Data act as input Information act as output
9. Procedure, Data, People, Hardware, Software.
10. Cash and Bank sub system, Inventory subsystem, Sales and accounts receivable sub system,
Purchase and account payable subsystem, Payroll accounting subsystem………….
11. 1. Sequential codes: In this method numbers, letters or combination of both are assigned in
consecutive (uninterrupted) order. Eg.001, 002, 0003, 004,005 or CA001, CA002, CA003,
CA004 etc.……
2. Block codes: In a block code, a range of numbers is divided into a desired sub- range and
each sub-range is allotted to a specific group. An example will make clear this method of
codification.
Eg. 100 -199: Soap, 200-250: Powder….
3. Mnemonic Codes This type of coding uses alphabets or abbreviations as symbols to
represent a piece of information. For example TVM for Trivandrum, TDPA for Thodupuzha, SJ
for sales journal, PJ for purchase journal etc.
12. Security features of Computerised accounting System (CAS)
1. Password Security: Password is the key word used by an authorized person to get access to
the system. It is the secret word or code created by the user, which enables the user to access
the system including data. Without password it is impossible to access the system. 2.Data
Audit It is a mechanism which provides the capability to the administrator to track the
changes in the accounts .
3. Data Vault This feature will help the business to maintain confidentiality of information by
encrypting the data.

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13. The hierarchy of the roll number will be as follows:

School-------Course---------Class-----Second Language-------
Coding Structure will be as follows:
1) School code-4 digits: 2103
2) Course code- 2 digits eg.02
3) Class – digit (1 for first year and 1 for 2nd year) eg.1
4) Second Language – I digit eg.1
21030211
14. CA, CL – for current assets and current liabilities. : Mnemonic code
001,002 – for customer 1 and 2 : Sequential code
001 to099 – Soap, 100 to 199- Powder. : Block code
15. Features of CAS:
1. Simplicity: Computerized Accounting System (CAS) is an easy way to process the
accounting transactions. In CAS, the job of an accountant is only to enter accounting
transactions through appropriate vouchers. All other functions will do by the computer itself.
2. Comprehensive nature: Most of the accounting packages are complete and comprehensive.
They can handle various types of vouchers, day books, different registers, final accounts etc.
3. Accuracy: The reports that are generated by computerized accounting system are free from
mistakes. This is because computers can carry out even complex calculations at high rate of
accuracy.
4. Speed: Computers can process data millions of times faster than human beings.
5. Live updation and generation of reports: Accounts will be updated and reports will be
generated at the same time as each transaction is entered.
6. No difficulty in alterations: Alterations and additions in transactions can be effected easily
in computerized accounting. This helps to provide changed results instantly.
7. Storage and retrieval of data is very easy:Under computerized accounting, a large volume
of data can be stored in a very small space; further quick retrieval of data from the system is
easily possible
8. Preparation of bank reconciliation statement: Preparation of bank reconciliation
statement is possible in CAS. Hence an organization can reconcile its cash book balance with
bank balance.
9. Voucher and cheque printing:CAS helps in printing cheques, debit note, credit note,
invoices etc. (any four)

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16. . Advantages of CAS:

a. Timely generation of reports
b. Alterations and additions easy
c. Less cost
d. Confidentiality
17. We can give 1st digit ‘1’ for ASSETS,
For assets we can give 2nd digit ‘1.1’ for fixed assets and ’1.2’ for Current assets. Finally, 3rd
digits may be used to identify various accounts under appropriate group.For example Land
and Building. It is an asset; also it is an example for fixed assets. So we can give the code ‘1.1.1’.
Like we can give ‘1.1.2’ to another fixed asset Plant and Machinery. Eg.Cash-1.2.1, Debtors-
1.2.2, Bills receivable-1.2.3
1 : ASSETS
1.1 : FIXED ASSETS
1.1.1 :LAND AND BUILDING
1.1.2 : PLANT AND MACHINERY
1.2 CURRENT ASSETS
1.2.1 : CASH
1.2.2 ;DEBTORS
18. Disadvantages of computerized accounting system
1. Costly: Computerized accounting system software is expensive.
2. Lack of reliability: Computer viruses and hackers may destroy all data stored in the
computer system. So we can’t be trusted completely on computerized accounting system.
3. Human Error: Speedy recording of data in accounting software may result serious errors.
4. Lack of knowledge: Lack of experienced staff is one of the limitations of computerized
accounting. Proper training to staff is compulsory. It is costlier.

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CHAPTER II
SPREADSHEET
1. Work book
2. .ods
3. One
4. Untitled 1
5. MS Excel, Libre Office Calc,Lotus 1-2-3, Open office calc.
6. Cell
7. Range
8. Spreadsheet
9. Range
10. One
11. Right click the mouse at sheet tab area and select insert sheet from the pop up menu or
click the Plus mark near the sheet tab.
12. Cell reference
13. $A$5
14. $E$5
15. equal sign(=)
16. Functions.
17. Absolute cell reference.
18. Today
19. Now.
20. 30/12/1899
21. Date Value
22. Count
23. COUNTA
24. COUNT BLANK
25. COUNTIF
26. IF
27. NestedIF
28. OR
29. SUMIF Syntax: = SUMIF(range, “criteria”, sum range)
30. 22000
31. 45322
32. Value missing in formula or function.
33. Ctrl + Home
34. Features of LibreOfficeCalc/ Spread Sheet
1) Easy Calculations. In LibreOffice Calc there are lot of tools which help the user to
perform even cmplex calculations on different data across sheets with ease.
2) Arranging Data :The data stored in LibreOffice calc can be organised or reorganised
according to the needs of the user.

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3) Serve as Database.: This programme allows storing any number of data in different
sheets.Storing, retrieving, filtering etc are easy in it.
4) Dynamic Charts: Different types of charts are available in LibreOffice Calc and are
enable the user to present various data in an appealing manner (Any two points)
35. A) ) COUNTIF ( ): Count if function is used to count the number of cells in a range that meet
a given condition or criteria. Syntax=Countif(range,”criteria”)
b) SUMIF ( ) : The SUMIF ( ) function sum its values only when a particular criteria or
condition is satisfied. In SUMIF function firstly test the values given in the first range and if
this range satisfies the given criteria (conditions to be tested) then returns the sum of the
corresponding values in a second supplied range. Syntax=SUMIF(range,”criteria”,sum
range)
36. SUM. Syntax: = SUM ( number 1, number2…..)
37. PMT. Syntax: =PMT(rate, nper,pv, fv,type)
38. Types of cell references
1) Relative references 2) Absolute references 3) Mixed cell references
1. Relative reference (Normal references) :In relative cell reference, when a formula is
copied to another cell, the cell references given in the formula will automatically changes to
suit the new location. Eg. D1
2. Absolute cell reference: Unlike relative references, absolute reference cell does not
change when copied to another location. An absolute cell reference is used to keep a cell
constant in the formula. Here column and row (a Cell) remain constant .To set an absolute
reference a dollar sign ($) is use before the column name and/ row number. Eg.: $A$5
3. Mixed reference;
It is partly absolute and partly relative. Eg. .$C4 (Any two)
39. Financial Functions These functions perform many of the common financial calculations,
such as the calculation of yield, interest rates, duration, valuation and depreciation. Popular
financial functions are: 1. ACCRINT 2. CUMIPMT 3. PV 4. FV 5. PMT 6. RATE 7. NPV
1) ACCRINT() : The ACCRINT() Function helps to calculate accrued interest for a security
that pays periodic interest .
Syntax =ACCRINT(Issue date,first interest,settlement,rate,frequency, basis,
calculation method)
2) CUMIPMT() :The CUMIPMT function returns the cumulative interest paid on a loan
between two specific periods, i.e start period and end period.
Syntax : =CUMIPMT( rate, nper, pv, start_period, end_period, type )
3) PV( ): The PV function returns the present value of an investment, which is the present
value of total amount based on a series of future payments.
Syntax : = PV( rate, nper, [pmt], [fv], [type] )

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4)FV(): The FV() function calculates the future value of an investment based on periodic
constant payment and a constant interest rate.
Syntax=FV(RATE,NPER,PMT,PV,TYPE
5)PMT (); PMT function calculates the constant periodic payment required to pay off a
loan,with constant interest rate, over a specified period.
Syntax=PMT(Rate,NPER,PV,FV,Type)
6)RATE () :This function calculates the interest rate required to pay off specified amount of
a loan, or to reach a target amount on investment, over a given period.
Syntax=RATE(NPER,PMT,PV,FV,Type,Guess)
7) NPV () :Net present value is defined as the present value of the expected future cash
flows less the initial cost of the investment.
Syntax=NPV(Rate,Value1,Value2,value3.........)

40. 1) AVEREGE ( ) : This function is used to find out average values (Arithmetic mean) in a
range of cells. Syntax=AVERAGE(Number1,number2,...)
2) MINIMUM Function/ MIN( ): The minimum function in LibreOffice Calc is used to find
out lowest values in a range of cells. Syntax=MIN(Number1,Number2,...)
3) MAXIMUM Function/ MAX( ): The maximum function in LibreOffice Calc is used to find
out lowest values in a range of cells. Syntax=MAX(Number1,Number2,...)
4) COUNT ( ): The COUNT function counts the number of cells that contains numeric values
in a given range of cells or list of arguments separated by commas. It counts both numbers
and dates. Empty cells, logical values, text and error codes etc are ignored. Only numerical
values (numerical values include number and date and time) are counted here.
Syntax=COUNT(value 1,value 2,value 3...)
5) COUNTA ( ): The COUNTA function counts the number of cells that contain any type of
data. It count cells contains numbers, text, date,time,logical values,etc. This function never
countsempty/ blank cells. Syntax=Counta(value 1,value 2,value 3...)
6) COUNTBLANK ( ): COUNTBLANK functions counts the number of empty cells in a given
range. A cell that contains formula is not treated as empty, even if its result is empty.
Syntax=Countblank(range)
7) COUNTIF ( ): Count if function is used to count the number of cells in a range that meet a
given condition or criteria. Syntax=Countif(range,”criteria”) (Any Five)

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CHAPTER III
USE OF SPREADSHEET IN BUSINESS APPLICATIONS
1. Payroll
2. Gross Pay
3. Total deductions
4. Net Pay.
5. PMT
6. = D2 * 14%
7. =D8 – G8.
8. =D8 – G8.
9. DB. Syntax: =DB(Cost, Salvage, Life, Period, Month)
10. Gross Salary = Basic Pay + DA + HRA

11. Payroll.
Components of Payroll:
1. Earnings
1. Basic Pay(BP):It is the pay in the pay scale, but does not include any other special pay. It is usually a
fixed amount.
2. Grade Pay(GP):It should be added to the Basic Pay on the basis of designation to employees.
3. Dearness Pay(DP):A portion of the Dearness Allowance(DA) which has been declared and deemed
to have been merged with Basic Pay is Dearness Pay.
4. Dearness Allowance (DA): It is based on the cost of living index released by the Government from
time to time. In other words, it is a compensation to make up the purchasing power of wage earners
due to price increase.(DA=BP/BPE*Applicable rate of DA)
5. House Rent Allowance (HRA): It is an amount paid to an employee to facilitate him in getting
rented accommodation
6. Transport Allowance (TRA): This is an amount paid for conveyance to the work place.(Fixed
amount or Percentage)
7. City Compensatory Allowance (CCA): This is a special allowance paid to employees who live in
cities. In cities there are more costs of living as compared to rural areas.(Fixed amount or Percentage)
8. Any Other Allowance: It includes education allowances, medical allowances, washing allowances
etc.
2. Deductions
1. Provident Fund: It is statutory deduction decided by the government from time to time under
Provident Fund Act.
2. Professional Tax (PT): This is a deduction as per the legislation of the state government.(It is
usually a fixed amount)
3. Tax Deducted at Source (TDS): It is statutory deduction made towards income tax liability of an
employee.
4. Recovery of Loan Instalment: This is the instalment amount of any loan taken by the employee
from the organisation.
5. Any other Deduction: This may include ‘Festival Advance’, ’Medical Advance’ etc

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CHAPTER IV
GRAPHS AND CHARTS FOR BUSINESS DATA

1. Column chart, Bar chart, Pie chart, Line chart.

2. Donut/doughnut chart.
3. Donut chart
4. Legend
5. Advantages of graph/chart
1. Acceptability: Chart / graphs are more acceptable because it high lights the
theme of report. It helps to avoid wastage of time.
2. Comparability: Using chart, comparison of information becomes easy.
3. Economy: As preparation of charts involves less cost than descriptive
information, it is more economic.
4. Simplicity: Chart helps to understand matters quickly. So it is helpful for even a
layman.
6. Graph/Chart
7. Bar chart.

CHAPTER V
ACCOUNTING SOFTWARE PACKAGE – GNUKhata
1. 13(9 related to Balance Sheet and 4 related to P/L a/c.)
2. Direct expense
3. Direct Income
4. Direct Expense.
5. Journal(F9)
6. Master – Create Account. Give the following details such as: Group name, Sub group
name, Account name, Opening balance.
7. Tally, Peachtree, GNUKhata, DacEasy…
8. Profit making and Not for Profit.
9. Maser, Admin, Voucher, Report, Help.
10. 4 , Closing stock, Opening stock, Stock at the beginning, Profit and Loss account/
Income and Expenditure account

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11. To create organization click “Create Organisation”.While creating an organization

the following details are to be given.
Organisation Name- ….
Case- Upper Case (option to select Upper case, lower case, Title case or as-is)
Organization Type-Profit Making
Financial Year- ………
Accounts only--------Proceed
User Name- Type a username here
Password- Type a password here
Confirm Password- Repeat the password here Security Question-
Click- Create & Login
12.
Name of Voucher Use Short key
Receipts To record transactions of all cash receipts or F4
receipts through cheque.
Payments All payments made by cash or cheque F5
Sale All cash and credit sales of goods F6
Purchase Cash and credit purchase of goods and raw F7
materials

Contra To record contra entries-Deposit or withdrawals of F8

cash from bank ,transfer of funds from one bank to
another, transfer of cash to petty cash account etc.

Journal Journal F9
Sales return To record return of goods by a customer Ctrl+1
Purchase Return To record return of goods to supplier Ctrl+2
Credit Note It is used to record reduction in the amount due Ctrl+3
from a customer or for allowances (

Debit Note It is used to record reduction in the amount Ctrl+4

payable to a supplier or for allowances

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13.

Subgroup Voucher Fn.

Sl. Transactions Accounts Dr./ Group (if any) Type Key
No Cr.

1 Deposit in to bank Bank Dr. Current Asset Bank Contra F8

Cash Cr. Current Asset Cash
2 Salary outstanding Salary Dr. Indirect ------- Journal F9
Salary Cr. Expense Sundry Crs.
Outstanding Current For
expenses
liability
3 Commission received Cash Dr. Current Asset Cash Receipt F4
Commission Cr. Indirect --------
received Income
4 Withdraw from bank Cash Dr. Current Asset Cash Contra F8
Bank Cr. Current Asset Bank
5 Purchased goods Purchase Dr. Direct -------- Purchase F7
Cash Cr. Expense Cash
Current Asset
6 Sold goods to Adhi Adhi Dr. Current Asset Sundry Drs. Sales F6
Sales Cr. Sales ---------

7 Salary paid by cheque Salary Dr. Indirect Exp. ------- Payment F5

Bank Cr. Current Asset Bank
8 Purchased goods from Purchase Dr. Direct Exp. ------ Purchase F7
Devu Devu Cr. Current Crs. For
Liability purchase
9 Returned goods to Devu Devu Dr. Current Crs. For Purchase Ctrl+2
liability purchase Return
Purchase Cr. Direct Income ---------
return
10 Returned goods from Adhi Sales return Dr. Direct ------------ Sales return Ctrl +1
Expense
Adhi Cr. Current Asset Sundry
Drs.

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CHAPTER VI
DATABASE MANAGEMENT SYSTEM
1. Database
2. Data Base Management System.
3. Structured Query Language.
4. .odb
5. Primary key/ Key attributes/Identifier
6. LibreOffice Base and its components
It is one of the popularly used Database Management System (DBMS) to create, s
tore and manage database. It has the following objects or components.
1.Tables – Tables allows a database designer to create the data tables with their res
pective field names, data types and its properties.
2.Queries – This component is used to retrieve filtered data and information from t
he table and to include computation fields.
3.Forms-It allows the front end user for entering data to a database file.
It also facilitates displaying, updating and deleting the data.
4. Reports: This is used to create various reports by using the data from tables and
queries. It is used to present selected set of contents in a format.
7. Create table in design view
1. Open LibreOffice Base: Applications – Office – LibreOffice Base
2. Creating Tables in LibreOffice Base: Click on Tables – Create table in design
view
3. Enter the filed Name, Field Type Enter Description (optional) and Description
properties (it contains four options: entity required, Length, Default value,
Format example)
4. Setting Primary Key
5. Give name to table and Save the Table

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