Refer to MCQs for Accountancy Class 11 with Answers Chapter 12 Applications of Computers in Accounting designed as per the latest syllabus issued by CBSE. All Multiple choice questions have been provided with solutions and have been prepared based on the expected pattern in upcoming board exams. MCQs Chapter 12 Applications of Computers in Accounting have been prepared by our team of best accountancy teachers

Question Which of the following software is not an operating software:   
(a) MS-DOS
(b) Windows XP
(c) MS Word?

Question  Which of the following characteristics of computer systems is not true?
(a) High Speed
(b) Capacity to Make Decisions
(c) Usage of Special Language
(d) Accuracy

Question  Which of the following terms is used to describe a computer language?
(a) PASCAL
(b) BASIC
(c) COBOL
(d) All of the Above

Question  Basic function of accounting is   
(a) to record all business transactions.
(fa) to interpret financial data.
(c) to assist the management in performing functions effectively.
(d) None of the above.

Question  In the Binary System, which of the following two digits is used?
(a) 3,0
(b) 1,2
(c) 0,1
(d) 2,0

Question  __ is a Component of Computer System. NO
(a) Calculator
(b) Monitor
(c) Payroll Accounting
(d) General Ledger

Question Which of the following is a limitation of a computer: 
(a) Speed
(b) Accuracy
(c) Intelligence?

Question  ………………. is called memory unit of a Computer.
(a) Magnetic Recorder
(b) Monitor
(c) Keyboard
(d) C.P.U.

Question . Book keeping is concerned with   
(a) recording financial data relating to business transactions.
(b) designing for systems recording, classifying, and summarizing recorded data.
(c) interpreting data for internal and external users.
(d) All of the above.

Question  Which of the following is called Hardware?
(a) Program
(b) Word Processor
(c) Keyboard
(d) Data

Question  Which one is the advantage of accounting?   
(a) Replacement of memory
(b) Shows the present value of the business
(c) Accounting does not record price level changes
(d) Accounting is not fully exact

Question  Out of the following which is the branch of Accounting? 
(a) Financial Accounting
(b) Cost Accounting
(c) Management Accounting
(d) All of these

Question  Which of the following is called Software?
(a) C.P.U.
(b) Keyboard
(c) Monitor
(d) Program

Question  Which of the following is not an input device: 
(a) Scanner
(b) Keyboard
(c) Monitor?

Question  ………..is a type of Software.
(a) Language Processors
(b) Operating System
(c) Utility Software
(d) All of the Above

Question  Which of the following will not be recorded in the books of account?   
(a) Purchased a LED TV for personal use, amount paid from personal account
(b) Purchased machinery of Rs. 1,00,000
(c) Purchased goods for Rs. 25,000
(d) Paid Salaries and Wages

Question  Which of the following is the objective of Accounting?   
(a) Systematic Recording
(b) Comparison and Evaluation
(c) Solvency Position
(d) Forecasting

Question  Accounting is   
(a) A process concerned with summarising of the recorded transactions.
(b) Not the language of business.
(c) An art of recording, classifying and summarising financial transactions in a significant manner.
(d) All of the above.

Question  A Spread Sheet has the following utility in accounting:
(a) Graphic Representation
(b) Inventory Control
(c) Collection from Debtors
(d) Invoicing

Question  A Spread Sheet cannot be used for:
(a) For Pay-roll accounting
(b) Depreciation Accounting
(c) Budgeting
(d) Answering a Query

Question  A Word Processor can be used for:
(a) Checking the spelling of words
(b) Letters of Common Reply
(c) Reminders to Debtors
(d) All of the Above

Question  Which software is used for recording all the information at one centralised place?
(a) Word Processor
(b) Spread Sheet
(c) Data Base Management
(d) All of the Above

Question  Which of the following is not the user of accounting information? 
(a) Short-term creditors
(b) Debtors
(c) Government
(d) Owners

Question . The last step in accounting as a process of information is   
(a) recording the transaction.
(b) preparation of financial statements,
(c) communication of Information.
(d) All of these.

Question  Two primary qualitative characteristics of financial statements are   
(a) Understandability and materiality.
(b) Relevance and reliability.
(c) Relevance and Materiality.
(d) All of these.