{"id":28084,"date":"2021-07-03T15:40:26","date_gmt":"2021-07-03T10:10:26","guid":{"rendered":"https:\/\/ncertsolutions.guru\/?p=28084"},"modified":"2021-07-03T15:48:39","modified_gmt":"2021-07-03T10:18:39","slug":"ncert-solutions-for-class-11-accountancy-chapter-15","status":"publish","type":"post","link":"https:\/\/ncertsolutions.guru\/ncert-solutions-for-class-11-accountancy-chapter-15\/","title":{"rendered":"NCERT Solutions for Class 11 Accountancy Chapter 15 Accounting System Using Database Management System"},"content":{"rendered":"

Detailed, Step-by-Step NCERT Solutions for 11 Accountancy<\/a> Chapter 15 Accounting System Using Database Management System Questions and Answers were solved by Expert Teachers as per NCERT (CBSE) Book guidelines covering each topic in chapter to ensure complete preparation.<\/p>\n

Accounting System Using Database Management System NCERT Solutions for Class 11 Accountancy Chapter 15<\/h2>\n

Accounting System Using Database Management System Questions and Answers <\/span>Class 11 Accountancy Chapter 15<\/h3>\n


\nTest Your Understanding Fill in the blanks :<\/span>
\n(a) Reports, the need for which is not anticipated is called …………………. reports.
\n(b) ………………… query does not involve use of any query function to produce a summary of data.
\n(c) ………………… query prompts the user to enter criteria for selecting a set of records.
\n(d) ………………… clause is used to specify the fields to display data or information.
\n(e) ………………… is meant to include page number, data and time of report.
\n(f) The purpose of is to organise the information of ………………… report into categories whereas arranges
\ninformation into numerical or alphabetical order.
\n(g) When saved as ………………… the contents of reports cannot be modified by the user.
\nAnswer:
\n(a) Casual
\n(b) Simple
\n(c) Parameter
\n(d) SELECT
\n(e) Design view
\n(f) Sorting, sorting order
\n(g) Snapshot<\/p>\n

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Short Answer Type Questions<\/span><\/p>\n

Question 1.
\nState what do you understand by accounting reports?
\nAnswer:
\nA report displays information that is acquired from data processing and transformation in an organised manner. Reports tend to reduce the level of uncertainly associated with decision-maker and also influence their positive actions. The output of the computerised accounting system are accounting reports. An accounting system without reporting capability is incomplete as reporting is one of the main purpose for which an accounting system is designed and operated upon.<\/p>\n

Data from various sources is collected and manipulated in such a way as to provide certain information. Then the related information is comprised to render certain use and such summarised information is called a report. The level and extent of the report varies according to the level it is submitted and the type of decisions to be based on it. In order to be effective a report must be accurate, timely and relevant.<\/p>\n

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In fact a report must have the following characteristics :
\n(a) Relevance
\n(b) Accuracy
\n(c) Timeliness
\n(d) Conciseness
\n(e) Completeness<\/p>\n

A report is always prepared with a definite objective. Reporting has two objectives :
\n(1) To reduce the level of uncertainty that is faced by a decision-maker.
\n(2) To influence the behaviour of decision-maker.<\/p>\n

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Accounting report is the physical form of accounting information.
\nReports, which do not meet the above states objectives, lack or do not have sufficient information context, have no value.
\nThere are two types of accounting report:
\n(1) Program med Reports
\n(2) Casual Reports<\/p>\n

(1) Programmed Reports : It contain informations useful for decision-making situations that the user have anticipated to occur. Programmed Reports are of two types :
\n(a) Scheduled Reports
\n(b) On Demand Reports<\/p>\n

(a) Scheduled Reports – Reports which one produce according to a given time-frame, are called scheduled report. The time – frame may be daily, weekly, monthly, quarterly or yearly. Trial Balance, Ledger, Statement of Cash Transactions, Bank Book, Inventory Report, Profit & Loss Account and Balance Sheet, etc. are the examples of scheduled reports.<\/p>\n

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(b) On Demand Reports – Reports which are produced only on the triggering of some event, are called On Demand Reports. Customer\u2019s Statement of Account, Inventory Records Report, etc. are the examples of on demand reports.<\/p>\n

(2) Casual Reports : There are reports, the need for which is not anticipated, the information context of which may be useful but casually required. These are ad hoc reports and are generated casually by executingsome simple queries without requiring much of professional assistance. As opposed to programmed reports, casual reports are generated as and when required.<\/p>\n

Question 2.
\nWhat do you mean by programmed or casual reports?
\nAnswer:
\nAn accounting system without reporting capability is incomplete as reporting is one of the main purposes for which an accounting system is designed and operated. The output of accounting system takes the form of accounting reports. A report is prepared with a definite objective. Every report is collection of related information for a particular need and purpose.<\/p>\n

Accounting information generated by processing accounting data is gathered to generate an accounting report. An accounting report, in order to be useful, must display information context in such a manner as to give confidence to the user, influence his behaviour and prompt him to take positive action.<\/p>\n

There are two types of accounting reports :
\n(1) Programmed Reports
\n(2) Casual Reports<\/p>\n

(1) Programmed Reports: These reports contain information useful for decision-making situations that the users have anticipated to occur. There are two types of Programmed Reports :
\n(a) Scheduled Reports
\n(b) On Demand Reports
\n(a) Scheduled Reports – Reports which are produced according toa given time-frame, are called scheduled reports. The time\u00acframe may be daily, weekly,’monthly, quarterly or yearly. Cash Book, Bank Book, Inventory Report, Trial Balance, Profit & Loss A\/c, Balance Sheet, etc. are the examples of scheduled reports.<\/p>\n

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(b) On Demand Reports- The reports, which are produced only on the triggering of some event, are called On Demand Reports. Inventory Re-order Statement, Creditor Statement, etc. are the examples of on demand reports.<\/p>\n

(2) Casual Reports : These reports are casually required. There are reports, the need for wh ich is not anticipated, the information context of which may be Useful but casually required. These mzadhoc reports and are generated casually by executing some simple queries without requiring much of professional assistance. As opposed to programmed reports, casual reports are generated as and when required.<\/p>\n

Question 3.
\nWith the help of an example, briefly state the meaning of parameter queries.
\nAnswer:
\nOne of the most useful features of the modem database applications is the queuy, which provides us a way to question our database. The result of a query can then be printed or viewed on screen.<\/p>\n

A query is a statement that communicates to Access the kind of information we need to entract from one or more table. Queries can be used as a source of information for forms and reports. Access executes the query each time we open the form or the report.<\/p>\n

Parameter Queries is one of important type ofquerythat is required for generating reports.<\/p>\n

Parameter Queries – A parameter query prompts the user to enter parameters, or criteria through an input box, For selecting a set of records. It is useful when there is a need to report the same query with different criteria. The criteria, this means, is not constant as in the case of the simple query. While entracting the transactions to prepare ledger accounts, the same set of queries need to he executed for different account code.<\/p>\n

Taking example of following SQL Statement:
\nPARAMETERS Account Name Text (255)
\nSELECT Name
\nFROM Accounts
\nWHERE Code = Account No.
\nHere, the PARAMETERS clause is meant to declare the variable Account No. This SQL statement, when executed, prompts the user to provide the value of Account No.<\/p>\n

Question 4.
\nBriefly state the purpose of functions in SQL environment.
\nAnswer:
\nA function in the SQL environment is named and followed by parenthesis (). The function receives some inputs as its arguments and returns a value. These functions also form a part of the expression for a command field. The purpose of functions in SQL environment is to set the Control Source property of calculated controls and for to
\nform part of calculated field express in SQL statement.
\nThere are three types of functions that are used in SQL statements
\n(1) Domain Aggregate Functions
\n(2) SQL Aggregate Functions
\n(3) Other Functions<\/p>\n

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(1) Domain Aggregate Functions – These functions are used to perform calculation based on values in a field of a table or query. All the domain aggregate functions use^he same syntax. DFunction (\u201cFid Name ‘, \u201cTbl Name\u201d or \u201cQry Name\u201d, \u201cSrch Cond\u201d)
\nWhere
\nDFunction = Domain Aggregate Function Name Fid Name = Name of the field to searched Tbl Name = Name of table which contain the above field Qry Name = Name of query which contain the above field 1 Srch Cond = Search Condition on the basis of which the relevant record is searched.<\/p>\n

(2) SQL Aggregate Functions – These functions are used in SQL Statements that provide the underlying record source of forms and reports. All these functions, when used require the GROUP BY clause in SQL Statement.<\/p>\n

(3) Other functions –
\n(a) I IF: The purpose of this function is to Provide a value to the field from a mutually exclusive set of values.
\n(b) Abs: The purpose of this function is to return absolute value. This function receives a numeric value as its input argument and returns an absolute value.
\n(c) Val : The purpose of this function is to return the number contained in a string as a’ numeric value of appropriate type.<\/p>\n

Question 5.
\nBriefly explains in steps the method of creating a query, using Wizard.
\nAnswer:
\nCreating Query by using Wizard – The following steps are required in order to create a query using Wizard :
\n(i) Select queries from objects list given in left hand side of Database Window.<\/p>\n

(ii) Double click at Create Query by using Wizard given on the RHS. Immediately, there is a window titled ‘Simple Query Wizard\u2019 that prompts the user to select a field from a table or an existing query that is to be included in the query being created. Many such fields may be selected according to the information – requirement of the query. The table being chosen represent the data source of the query being created. The field being selected imply the data items to be displayed by the query. Use arrow buttons or double click at the list of fields on LHS of this window to select fields.
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(iii) Click at Next after the desired fields have been selected. If the selected fields include number or query field, the designer is prompted to choose an option button to specify where the query to be created in a summary or in detail.<\/p>\n

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