2022 ലെ ല ൊതു രീക്ഷയ്ക്കുള്ള ഠനസഹൊയ്കി

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ഏരിയ്കയ്കിൽ നിന്ന് വരുലെന്നതിനൊൽ ചനൊൺ ച ൊകസ് ഏരിയ്ക
ഠിചകണ്ടത് വളലര പ് ധൊനലെട്ടതൊണ്

Plus Two Computerised Accounting Non-focus Area

Important Questions with Answers
Chapter-1
1. Distinguish between Data and Information?
Data: Data are raw facts that are stored in a computer. It is unorganized facts
so it needs to be processed.
Information: Processed data is known as information.
2. What is grouping of accounts?
The process of classifying accounts of similar nature in one place is called
grouping of accounts. In accounting there are different types of accounts. On
the basis of its nature, we can classify accounts as assets, liabilities, income,
expense and capital
3. Briefly explain about any 3 security features commonly available in
computerised accounting?
Security is the one of the prime concerns of a CAS. Data security means
protecting data from the unwanted actions of unauthorized users. Important
security features of CAS are:
1. Password Security
Password is the key word used by an authorized person to get access to the
system. It is the secret word that 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. Through this system an administrator or
auditor can easily traced out matters like who have made changes to the
original data, when and how the changes have been made etc.
3. Data Vault.
This feature will help the business to maintain confidentiality of information by
encrypting the data. Encryption ensures security of data.
4. What is Management Information System (MIS) ?
MIS deals with generation and processing of report that are vital for
management decision making process.

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5. What is Accounting information system( AIS)?

Accounting information system (AIS) is a part of management information
system (MIS) and is responsible for providing timely and accurate financial and
statistical reports for internal and external users.

6. List out any 3 differences between computerised accounting and manual

accounting?

Basis Computerized accounting Manual Accounting

Speed Processing speed is high It is time consuming
Nature of work All the works are done with All works are done by
the help of computers persons manually
Storage Bulk amount of data can be Large number of books
stored in a very small space. are required to store
data
Retrieval of data retrieval of data is very easy. retrieval of data is very
difficult task.
Accuracy Ensure maximum accuracy Accuracy comparatively
low
Alteration Alteration is very easy Alteration is very difficult
Closing entry Closing entries are not Closing entries are
required required

Chapter-2

Spreadsheet
7. What is FOSS?
Free and Open-Source Software (FOSS) is computer software that is free
and open source. It can be freely used, copied and changed. Its source
code is openly shared so that people can voluntarily improve the design
of the software.
7. Explain the following terms:
a. Work Book: A file in spread sheet is known as work book.
b. Work Sheet: Each page in the work book is called work sheet. It is a sheet
where we can record and manipulate data. By default, the user gets only one
worksheet.
c. Cell: The intersection of a row and a column is called a cell.
d. Range: Range is a group of adjacent cells that forms rectangular area. A range
can be referenced by giving the address of the starting cell and ending cell
separated by a colon (:)
eg.The range starting from D1 to E10 is written as D1:E10.
e.Label- The text data is called label.

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f.Formula- A formula is a mathematical expression that produces a new value

from the values or numbers on which it is applied. Formulas are used for simple
addition, subtraction, multiplication and division as well as for complex
calculations. In LibreOffice calc formula begins with an equal (=) symbol.
G.Mathematical Operators: In a formula, there must be some mathematical
operators like +,-,*,/,=,>,< etc.
8. What is arguments?
The values inside the bracket in a formula are called arguments.. For
example,F1=Avg(D1:D10) .In this formula ,the cell range D1:D10 is the
argument of the average functions. The arguments may be
numbers,text,logical values etc.
9. Write the procedure to ‘Merge cells’?
Select the 2 or more adjacent cells that we want to merge------click on ‘merge
and center’ or format-----merge cells
10. When ‘####error’ occurs in LibreOffice Calc column?
It happens when the columns are too narrow for holding the data, i.e, column
is not wide enough to display the content.
11. In which cell is the ‘rate’ for PMT function is shown where
=PMT(B1,B2,B3.B4.B5)?

Ans: B1 [Hint: Syntax=PMT(Rate,NPER,PV,FV,Type)]

12. Select the financial functions from the following?

PV, RATE, IF,ROUND,COUNT,NPV,LOOKUP,ACCRINT
Ans: PV,RATE,NPV,ACRINT
13. What is Lookup function?

A Lookup function is used to find out particular item from a data table
with the help of a given value.
14. What is ‘Data validation’?
Data validation is a feature in LibreOffice Calc that helps to define
restrictions on type of data entered into a cell. We can configure data
validation rules for cells data and that will not allow users to enter invalid
data.
15. Explain the term- Pivot Table
Pivot table is a way to present information in a report format. Through
Pivot table we can view the data in a different angle.
16. What are the steps followed for conditional formatting?
Step-1 Select the range/ cell

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Step-2 Select ‘Format’--------Conditional formatting------condition----give the

condition.
Step-3 ‘In apply style’ select the new style from the ‘dropdown list’.

െച ൊദ്യങ്ങളുും answer ല യ്യണലെങ്കിൽ തൊലെലകൊടുത്തിരികുന്ന

ചടബിളിലെ content ഠിച്ചിരിചകണ്ടത് അതയൊവശ്യെൊണ് .

ഓചരൊ ുംഗ്ഷനുും category യ്കുലട കീെിെൊണ് വരുന്നത് എന്നകൊരയും

പ് ചതയകും പ്ശ്ദ്ധികുക

Date & Time Mathematical Statistical Text Logical Lookup Financial

Function Function Function Manipulation Function Function Function
Function
TODAY SUM AVERAGE TEXT IF LOOKUP ACCRINT
NOW SUMIF MINIMUM CONCATENA- AND VLOOKUP CUMIPMT
DAY ROUND MAXIMUM TE NOT HLOOKUP PV
MONTH ROUNDUP COUNTIF OR FV
YEAR ROUNDDOWN COUNT PMT
DATEVALUE COUNTA RATE
COUNTBLANK NPV
ROWS
COLUMNS

17. Explain about important financial functions in LibreOffice Calc? State the
purpose for which the following financial functions used in LibreOffice Calc.
Financial 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)

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2.CUMIPMT()
The CUMIPMT function returns the cumulative interest paid on a loan between
two specific periods, i.e start period and end period.

The syntax of the function is:

3.CUMIPMT( rate, nper, pv, start_period, end_period, type )

Where the arguments are as follows:

CUMIPMT( rate, nper, pv, start_period, end_period, type )

4. 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. This
function is very relevant because rupee today is worth more than tomorrow.

The syntax of the function is: PV( rate, nper, [pmt], [fv], [type] )
5.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)

6.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)

7.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)

8. NPV ()

This function calculates the net present value of an investment based on a

supplied discount rate, and a series of future payments and incomes.

Syntax=NPV(Rate,Value1,Value2,value3.........)

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18. State the purpose for which the following functions used in
LibreOffice Calc?
a. CONCATENATE( )
b. TEXT( )
c. VLOOKUP ( )
Ans:
a. Concatenate means join together. This function used to combines several
text strings in different cells into one string.Space BETWEEn strings are
given in inverted coma(“ “).
Syntax=concatenate(Text1,Text2,....,Text 30 )
b. TEXT function converts a supplied numeric value into text according to
user defined format. .For example cell A1 contains the number 119.85. To
add dollar symbol (“$”) before this number ($ 119.85), use TEXT Function.
Syntax=Text(Number,Format)
c. VLOOKUP stands for vertical lookup. VLOOKUP looks up a supplied value in the first
column of a table, and returns the corresponding value in the same row from another given
column.
Syntax=vlookup(Search criterion,Array,index,Sort order)
19. Explain about the common error messages in LibreOffice Calc?

Common Error Messages in LibreOffice Calc

LibreOffice Calc provides some error messages for errors of miscalculations,
incorrect use of functions, invalid cell references etc.An error message for a
formula is usually a three digit number from 501 to 527 or a piece of text such
as #NAME?,#REF or #VALUE.
Error (1) Causes Solution
#### Error It happens when the columns are too Increase the width of the column
narrow for holding the data.

Errors (2) Causes Solution

#DIV/0! Error This error is occurs when a number Change the cell reference to
is divided by Zero. another cell

Errors (3) Causes Solution

#VALUE Error This error occurs when a wrong Enter the correct arguement
argument is given in a formula..
For eg A2=SUM(“Anil”,”Arjun”)
Errors (4) Causes Solution
#Name Error (Err:508) This error occurs when when Enter proper formula name,
LibreOffice Calc does not use range operators
recognise the text in the
formula.

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Errors (5) Causes

#REF Error The #REF Error shows up Restore the deleted
when a formula referred to a cell/content
cell that is not valid. (For
example
E1=A1+B1+C1+D1,after got
the result,if we deleted the C1
cell, immediately the result will
be #REF)

Errors (6) Causes Solution

#NUM! Error This error occurs when a Make/format your number
function/formula returned a smaller
too large number,i.e out of
defined value range.

Chapter-3
Use of Spreadsheet in Business Application
20. What is PMT Function?
The PMT Function in LibreOffice Calc is used to compute Equated Monthly
Instalments (EMI) of repaying a loan.
PMT Function - To calculate EMI(Equated Monthly Installment)
Syntax =PMT(rate,nper,pv,fv,type)
Rate Interest rate with % sign
Nper Total number of repayment instalments
PV Principal amount
FV Future value of the loan at the end of
NPER payments.By default it is 0
Type(Optional) “1” for payment at the beginning,0”0
” for payments at the end. By default it is
“0”
Chapter-4
Graphs and Chart for Business Data
21. Write the difference between 2D chart and 3D chart?
Two dimensional charts have two axis, i.e, X axis and Y axis.
Three Dimensional charts have 3 axis,i.e, X axis, Yaxis and Z axis.
Z axis is also known as depth axis.
22. Describe the steps involved in formatting a chart?
A created chart can be formatted with the help of ‘Format’ Menu. To
format a chart, first Double Click the chart so that it is enclosed by gray
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border (indicating edit mode) -------select ‘Format’ menu-----then select

the chart element you want to format.
23. How to change a column chart to line chart?
Double click on the already created column chart----Right click-----
Select Chart type------Select ‘Line Chart’-----Line Only----OK
24. Write short note about:
a. Line Chart b. Area chart c. XY (Scatter) Chart d. Radar Chart
a. Line Chart: It is a type of chart connecting values of each data series by
a line. It is a powerful tool for showing continuous change of a data value
over time.
b. Area Chart: Area charts are much like line charts, but they display
different colours in the areas below the lines. This colourful and visual
display distinguishes the data more clearly.
c. XY (Scatter) Chart: A scatter chart display values in both axes, showing
one set of numeric data along the horizontal axis (x-axis) and another along
the vertical axis (y-axis). It has no category axis.
d. Radar Chart: The radar chart is also known as web chart, spider chart,
net chart etc. It has separate axes for each category.

Chapter-5
Accounting Software GNU Khata
25. Write the procedure to :
a. Display ledger accounts
b. Editing ledger Accounts
c. Deleting Ledger Accounts
Ans:
a. Path: Report-----List of Accounts
b. Path: Master------Edit Account------Select the particular account
c. Path: Master-----Edit account-----Select the account to be selected----Delete----
-Confirm

26. Write the procedure to edit a voucher?

Path: Voucher menu-------Find/Edit Voucher------select the transaction
you want to edit----- Press Enter key
27. What is cloning a voucher?
Clone a voucher means to copy a voucher.
28. Give the path for performing the following actions in GNU
Khata:
a. View trial Balance
b. View Profit and Loss account
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c. View Balance Sheet

d. View Cash Book Balance
Ans:
a.Report------Trial Balance
b.Report------Profit and Loss Account
c.Report-------Balance Sheet
d.Report------ledger----Select ‘Cash Account’----View-------Enter
29. How to delete an existing organisation in GNU Khata?
Administration Menu-----Delete organisaion-------Select the
organisation to be deleted------(Shift + CTRL+D)-------(YES+ Enter)
30. Write the procedure to be followed for preparing Bank
Reconciliation Statement (BRS) in GNU Khata?
Procedure:
Step-1 Open GNU Khata

Application-----office------GNU Khata

Step-2 Crete the organistion

Menu Bar-------Create Organisation-------here enter necessary details

Step-3 Create appropriate Ledger Accounts

Master-----Create account-----Select Group-----select Sub Group------Enter

Account Name-----Save

Step-4 Enter the given transactions to the system through voucher entry

Voucher-----Select appropriate Voucher----Enter details

Step-5 Enter Clearance Date

Master---Bank Reconciliation Statement----Select Account Name------Set

Reconciliation period ---Click on view---Enter ‘clearance date’

Output:

To show Bank Reconciliation Statement------Click on ‘View Statement’

To show the cleared transactions, click on cleared items

To show the uncleared transactions, click on uncleared items

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Chapter-6
Database Management system
31. How to create a database in LibreOffice Base?
Step-1(Create and name the database)

Application---Office----LibreOffice Base------Create a new Database-----Next--------

-Finish.Here give suitable file name and save it.

32. Explain the following terms:

a. Entity
b. Primary Key
c. Forms
d. Query
Ans:
a. Entity: Anything in the real world with independent existence is called an
entity. The object for which data will be collected is called entity. Example:
Student, employee, car, school etc.
b. Primary key: A primary key is a special column of a table designated to
uniquely identify all table records (Items in the row). It must contain a unique
value for each row of data. A database table must have a primary key.
For example in case of Students Table- Admission Number
c. Forms: Forms are screens that allow in adding, viewing and updating data
stored in database tables.
d. Query is an enquiry sent to a database to get some data, to calculate
result or to bring together data from different Tables. It is actually a request
for information.
33. Explain the meaning of attributes?
These are additional characteristics that further describe an entity. Attributes
describes the features of an entity.
Student is an example of ‘entity’. Student’s admission number, date of birth,
sex, address, phone number etc. are example of attributes.
To get CA Model Practical Question, Procedures, Answers (Unofficial) Click Here
Focus Area, CA Expected Questions with Answers Click Here
Model Practical Video Class Click Here
GNU Khata ,Basic Information Video Click Here
Gnu Khata, Practical Video-1 Click Here
To get Computerised Accounting Comprehensive Study Note Click Here

Prepared By, Binoy George,HSST,MKNM HSS,Kumaramangalam, Idukki Dt.

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