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NCERT Accountancy - Computerised Accounting System Textbook For Class 12 (12127) - Latest Edition
NCERT Accountancy - Computerised Accounting System Textbook For Class 12 (12127) - Latest Edition
NCERT
Stock: In Stock
SKU: NCERT_Accountancy_(12127)-12
Categories: All, CBSE, CBSE Class 12,
Tag: CBSEClass12
Description of the Textbook
Title: Accountancy – Computerised Accounting System (Class 12)
Board/Curriculum: CBSE / NCERT
Medium: English
Overview of the Content
The textbook covers the principles and functioning of a Computerised Accounting System (CAS), emphasizing how computers and accounting software streamline accounting processes for businesses.
Key Topics and Concepts:
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Introduction to CAS
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Components of CAS
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Salient Features of CAS
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Simplicity & Integration: Merges various business functions—like sales, purchase, inventory, finance—for unified operation.
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Transparency & Control: Enhances visibility and user access across processes.
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Accuracy & Speed: Offers fast, error-minimized data entry using templates.
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Scalability & Reliability: Grows with business needs and ensures secure, dependable data.
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How CAS Software Works
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One-time setup includes organization profiles, fiscal year setup, and master file creation.
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Recurring actions include entering transactions using vouchers (cash, bank, purchase, etc.) and generating reports like day books, ledgers, trial balances, profit & loss, balance sheets, and cash flow statements.
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Security measures like password protection, audit trails, and data vaults ensure confidentiality and regulatory compliance.
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Advantages of CAS
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Speed, Accuracy, & Real-Time Updates: Reduces manual labor and updates information instantly.
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Automated Document Generation & MIS Reporting: Offers immediate access to key financial reports.
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Scalability, Legibility & Storage Efficiency: Handles growing data volumes, maintains clear documentation, and saves space using digital storage.
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Limitations of CAS
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Rapid Technological Obsolescence: Requires updates to stay current.
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Risk of Data Loss: Due to power failures or hardware damage.
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Security and Reliability Issues: Risks due to unauthorized access or inadvertent alterations.
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Accounting Information System (AIS) Subsystems
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CAS supports multiple functional subsystems such as:
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Cash & Bank, Sales & Receivables, Inventory, Purchases & Payables
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Payroll, Fixed Assets, Expense, Tax, Final Accounts, Costing, Budgeting, and MIS.
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Additional Info & Features
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The textbook adheres strictly to the CBSE/NCERT curriculum for the current academic year.
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Chapters include:
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Overview of Computerised Accounting System
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Spreadsheet
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Use of Spreadsheet in Business Applications
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Graphs and Charts for Business Data
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Database Management System for Accounting
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