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Today one
can’t think about doing any work without computer. The impact of information
technology in various aspects of accounting profession and practice has been
pronounced over the last two decades in India, an auditor who does not
understand computer based accounting system is bound to face many problem
in course of his profession because today mostly all the accounting work is
done on computers, so auditors are required to posses good knowledge about
computer based accounting. A working knowledge of information technology
is a basic requirement of “CHARTERED ACCOUNTANT” today. Hence, the
knowledge acquired by the student through “INFORMATION
TECHNOLOGY TRAINING” will be very helpful.
This ITT program provides us all the Basic Knowledge of computer and its
various software like MS-Excel, MS-World, data base management system,
basic programming in Visual basic, web technology and software Tally.
I heartily thank our instructors, Shashank Sir and Satish Sir, for their
immense support, during the entire training and for the successful completion
of this project work.
The Institute of Chartered Accountants of India (ICAI) has provided a 100
Hours Compulsory Information Technology Training which has been framed
by modifying the old curriculum of Training. It is framed in order to get the
practical knowledge about its application in various areas of professional
knowledge.
The word “Computer” originates from the word “compute” which means to calculate.
Earlier computer was considered as a calculating device that can perform arithmetic
operation at enormous speed. But now a day, amazingly 85% of work is done in computer
even of non-numerical nature like music Composing, Resume sorting, Weather forecasting
etc.
Computer not only processes data and provides the user required information but it is
also able to perform the subsequent steps on the basis of processed information. It performs
four basic operations.
• Input
• Processing
• Output
• Storage
Input
This is the process of entering data and programs in to the computer system.
Computer is an electronic device like any other machine which takes as inputs raw data and
performs some processing giving out processed data. Therefore, the input devices take data
from users to the computer in an organized manner for processing. An input device lets you
communicate with a computer. You can use input devices to enter information and issue
commands. A keyboard, mouse, scanner, digital camera, touch pads and joystick are
examples of input devices.
• Some Common Computer Input Devices:
• Keyboard
• Pointing devices
• Pointing devices move some object on the screen and can do some action
• Common pointing devices
o Mouse - most common pointing device
o Game controller
• Scanner
A scanner allows you to scan documents, pictures, or graphics and view them on the
computer. You can also use software to edit the items you scan.
• Microphone
• CD-ROM/DVD-ROM
Processing
The task of performing operations like arithmetic and logical operations is called
processing. The Central Processing Unit (CPU) takes data and instructions from the storage
unit and makes all sorts of calculations based on the instructions given and the type of data
provided. It is then sent back to the storage unit.
Memory Unit
The memory unit is the part of the computer that instructions for
processing. Although it is closely associated with the CPU, in actual fact it is
separate from it. Memory associated with the CPU is also called primary
storage, primary memory, main storage, internal storage and main memory.
When we load software from a floppy disk, hard disk or CD-ROM, it is stored
in the main memory. There are following type of computer memory inside the
computer:-
(a) RAM: RAM stand for Random Access Memory. This is really the main
store and is the place where the programs and software we load gets stored. When the CPU
runs a program, it fetches the program instructions from the RAM and carries them out.
(b) ROM: ROM stand for Read Only Memory. The CPU can only fetch or
read instructions from Read Only Memory. ROM comes with instructions permanently
stored inside and these instructions cannot be over-written by the computer’s CPU.
(c) CACHE MEMORY: Caching is a technology based on the memory
subsystem of our computer. The main purpose of a cache
is to accelerate our computer keeping the price of the computer low.
Caching allows us to do our computer tasks more rapidly.
(d) FLASH MEMORY: Flash memory is used for easy and fast
information storage in such devices as digital cameras and home video
game consoles. It is used more as a hard drive than as RAM.
Floppy disk
Floppy disk is made of a plastic film coated with a ferromagnetic
material and covered with a flexible plastic jacket. Data is stored in
concentric rings. These rings are known as “tracks.
Magnetic tape
A magnetic type is used for storing a large amount of data. A magnetic
tape is a long, magnetic, coated, plastic strip. It is housed in a plastic
jacket. It is a common storage device on most of the mainframe
computers and some personal computers. It is an optical circular plate
made of plastic. Cd-rom stands for compact disk read only memory. It
needs a cd rom drive to run.
CD-RW
Cd-rw stands for compact disc rewritable. These discs are used for read
and write data and information repeatedly. You can write your data or
information on a cd-rw and after using it you can erase it from a cd rw.
Now it is blank again, you can now again write your data or information
onto it. Optical disks are more expensive and less reliable than magnetic
media. In addition, the disk access time for re writable optical disks is
slow as compared to magnetic media.
Control Unit
The control unit contains electronic circuit that uses electrical signals to
direct the entire computer system to carry out, or execute, stored
program instructions; rather it directs other parts of the system to do so.
It should communicate both the ALU & Memory.
Output
This is the process of producing results from the data for getting useful information.
An output device displays information on a screen, creates printed copies or generates
sound. A monitor, printer, and speakers are examples of output devices.
• Monitors used to be called Cathode Ray Tubes (CRTs) because of the picture tube,
which is a large vacuum tube.
• A monitor or display produces a soft copy. When the device is turned off the
information goes away.
• Printers
• Printers produce a hard copy
• The information is printed on paper and can be used when the device is off.
• It is also called a printout
• Dot-matrix printers (impact printer)
o Uses metal pins to strike an inked ribbon to make dots on a piece of paper.
o Can see the dots that make up the letters or images.
o Lowest print quality of all of the printers.
o Very low in cost per page to use.
o Rarely used today because of the poor print quality, but still used in business
to print multi-part forms.
• Speakers
The process of saving data and instructions permanently is known as storage. Data
has to be fed into the system before the actual processing starts. It is because the processing
speed of Central Processing Unit (CPU) is so fast that the data has to be provided to CPU
with the same speed. Therefore the data is first stored in the storage unit for faster access
and processing. This storage unit or the primary storage of the computer system is designed
to do the above functionality. It provides space for storing data and instructions.
The storage unit performs the following major functions:
• All data and instructions are stored here before and after processing.
• Intermediate results of processing are also stored here.
CLASSIFICATION OF COMPUTER
Computer can be classified in following categories.
• Micro
• Mini
• Mainframe
• Super computer
MICR0 COMPUTER
Microcomputers are the smallest digital computers and are commonly known as
Personal Computers (PC). These computers use microprocessors as their CPU. They can be
used on the network or as standalone systems. These computers have high processing power
and are slowly beginning to replace mini and mainframe computers. There are two models
of microcomputers, the desktop and the portable model.
MINI COMPUTER
They are more powerful than micro and they can support several users. They have
larger RAM and backing storage capacity and can process data more quickly. Mini
computers were basically developed for use in process control system. PDP-8, PDP-11 and
VAX 7500 are its examples.
MAIN FRAME
These are very large computers with a very high capacity of main store. They are
able to accept any high level language. For they can process large amount if data very
quickly, they are used by big companies, bank etc. They can be linked into a network with
smaller departmental computer, microcomputer or with each other. They act as host of large
national and international communication networks, handling hundred of users. IBM4381,
ICL 39 are its example.
SUPER COMPUTER
They are the most powerful computers. They use several processors working
simultaneously. Complex scientific application like weather forecasting requires a large
amount data to be manipulated with in a very short time. CRAY XMP-24, PARAM-10,000.
PARAM can perform one hundred million calculations in a second. It can forecast of 15
days before whether in four minutes and five second.
Hardware
o Motherboard
o Power supply
o Video display controller
o Removable media devices
o Hard disk drives
o Sound card
o Modem
o Input devices
o Output devices
Software
Computer software provides instruction that tell the computer how to operate.
Computer software or just software is a general term used to describe a
collection of computer programs, procedures and documentation that perform
some tasks on a computer system. Software refers to those components of a
computer which cannot be touched. There are two types of software as
follows…
SYSTEM SOFTWARE
APPLICATION SOFTWARE
• SYSTEM SOFTWARE
It includes the computer programs that run or assist to run a computer
system itself. System software designed to control the operation of a computer
system. System software consists of:-
• APPLICATION SOFTWARE
Application software, also known as application package, is a set of one or
more programs designed to carry out operations for a specified application.
Operating Systems
Operating Systems run the computer and provide us with an interface with which to
issue commands to the computer system. There are many varieties of operating systems.
The differences between them stem from the hardware they were originally designed to run
on and who engineers and manufactures the software.
IBM Produced a number of operating systems including OS/360 for mainframes
and OS/2 for desktop and personal computers. To sell their Personal Computers (PC's),
IBM contracted with Microsoft to install a variation of "Quick and Dirty DOS" on all IBM
PC's sold. This "Quick and Dirty DOS" became Microsoft DOS.
Microsoft is the most well know manufacturer of operating systems today.
Microsoft got their lead by making an exclusive deal with IBM in 1981 to include their
variation of "Quick and Dirty DOS" operating system on every "IBM Personal Computer"
microcomputer sold. Ever since that time, the vast majority of Intel-processor based
computers have shipped with Microsoft operating systems on them. The most recent
version is Microsoft Windows 7.
AT&T produced what has become the System V version of the UNIX operating
system designed to run on Digital Equipment Corporation computers (PDP-11). LINUX or
"Linus Torvald's UNIX" was inspired by UNIX, but written for the Intel processor.
Apple Computer Corporation produces MacOS and OS X exclusively for their
Macintosh computers (which run on Motorola processors). Sun produces Solaris UNIX for
their Sparc (their own chip design) and Intel based Sun platforms. HP produces HP-UX for
their computers.
MULTI-USER- Multi-user operating systems allow two or more users to run programs
at the same time.
(a) Preemptive
(b) Cooperative
MULTITHREADING- Multithreading allows different parts of a single program to
run concurrently. Multithreading is the ability of an operating system to execute
different parts of a program, called threads, simultaneously.
REAL-TIME- Real time operating systems are systems that respond to input
immediately. This category includes operating systems designed substantially for the
purpose of controlling and monitoring external activities with timing constraints.
Some examples of real-time operating system are C Executive, CCP, CTRON , and
DESERT etc.
Data
People
Computers were designed by people and occasionally require maintenance by people. Most
computers require people, who are called users
Procedures
Procedures are the steps that the user has to follow to accomplish a specific computer related
task.
TALLY
INTRODUCTION TO TALLY
*****************************************************
Voucher
Journal
Ledger
Rules for Accounting
1-Assets – It is real accounts. It is increasing then becomes
debit if decreasing then cr.
Transaction
Recording Voucher
P/L B/S
-A tally icon to the left that pulls down the menu comprising restore, move, size, minimum
and maximum menu item.
Types OF ACCOUNTS
TALLY START UP
-Click on Start>Programs>Tally 9
The Welcome screen,’ Tally-Power of simplicity’ appears while the software loads. When
the Tally start up screen appears, you are ready to explore Tally.
SETTING UP A NEW COPMANY
Creating a company
Mailing Address: Fill in the Company address details. It is Optional to enter the Mailing
address of the Company.
Pin code: Enter the Pin code of the specified address. This field is optional.
E-mail Address: E-mail address will be used to e-mail document, reports and data from
Tally. This field is optional.
Currency Symbol: Tally displays Rs. by default. This cannot be modified at the time of
the creation of the Company.
Maintain: The field is used to specify which section of Tally your company would like to
use. Tally displays two options –Account only and Accounts with Inventory.
Financial year: This field is used to specify the financial year for the company.
Tally Vault Password (if any): Tally vault is a facility to keep the protected using a
password. Once the Password is set, data is maintained permanently in an encrypted form.
This field is optional.
Use security control: Tally has a range of security controls, which can define the
authority of various users to access the information and to enter/alter/delete/the vouchers.
This field is optional.
F12: Configure
Master Configuration: Master Configuration is used to set the details that should appear
in the accounts masters. This is available in the accounts and inventory masters screens
through the F12: Configure button and can be modified as per requirement.
Ledgers: Tally provides a set of 28 pre-defined groups under which the ledger can be
classified
-Primary groups – 15
-Sub groups – 13
-Nine primary groups appear in the Balance sheet, which are capital in nature.
-Six primary groups appears in the Profit and loss Account, while are revenue in nature.
All the 13 sub-groups are classified under the nine primary groups that are capital in nature
and they appear in the Balance sheet.
Tally has pre-defined ledgers for Cash (under cash –in –hand group) and for the Profit and
Loss account (under primary group).
FUNCTIONS
Accounting Vouchers:
Tally is pre-programmed with a variety of accounting vouchers, each designed to perform a
specific job. The standard vouchers are
• Contra Voucher
• Payment Voucher
• Receipt Voucher
• Journal Voucher
• Sales Voucher
Contra Voucher:
Go to Gateway of Tally>Accounting Voucher>F4: Contra to display the Contra Voucher.
Payment voucher:
Gateway of Tally > Accounting Voucher >F5: Payment display the Payment Voucher.
Receipt Voucher:
Gateway of Tally > Accounting Voucher > F6: Receipt display the Receipt Voucher.
Sales Invoice:
Go to Gateway of Tally > Accounting Voucher > F8: Sales display the Sales Invoice.
Profit and loss Account: The Profit and loss A/c is a financial Statement that describes
the operational results of the company or it’s earning capacity for a given period. It lists the
company incomes and expenditure. No special processing is required to produce a profit and
loss A/c in Tally. Go to Gateway of Tally > Profit and Loss A/c.
Group summary: The group summary statement shows the closing balances of the
accounts of a selected group for a specified period up to the current date. Go to Gateway of
Tally > Display > Accounts books > Group summary.
Group voucher: The group Voucher feature lists all vouchers entered in any ledger of the
selected group. To view group voucher.
Go to Gateway of Tally > Display > Group voucher > Select group.
Journal registers: Journal registers report display all the journal vouchers that have been
passed. To view journal register details
Go to Gateway of Tally > Display > Accounts books > journal register.
Day book: The day book s a list of all transaction for a particular day. Day book, by
default, uses the current data. To view Day book
List of Accounts: List of accounts display the existing chart of accounts , listed as group ,
in alphabetical order. To view list of accounts
Go to Gateway of Tally > display > List of Accounts.
Cash flow / Fund flow statement: Cash flow and fund flow statement help the
management in the decision making process.
Ratio Analysis:
We can analyze the accounts of our company using ratio analysis. Ratio analysis is
useful for management in the decision-making process. We can even analyze different
outstanding of parties using Receivables turnover ratio etc. We can display the age-wise
statement in Tally based on the receivables or payables. The age wise analysis can be done
either on bill date or due date. Press F6 key in the display of bills Receivable or Bills
payable report.
F4 To select the Contra voucher At accounting voucher creation and alteration screen
To view the list of Groups. At the trial balance, cash\bank summary, group
summary and group voucher screens.
To switch between grouped At the trial balance, cash/bank summary and group
and ledger-wise display. summary screens.
To switch between group At the group summary and group voucher screens.
summary and group vouchers.
F1 Navigate between accounting At the reports screens, Trial Balance, account books
0 reports. and daybook screens.
ALT+N To add multiple column to a reports At all report, trial balance, cash bank
book and Journal register screen.
EXAMPLE
1- Opening balances:-
Ram material
Dvd drives
Moniters
Ram chips
1 gb 125 pcs @ Rs.520
Finished goods
Current assets
Cash Rs.200000
Bank Rs.250000
Creditors
Debtors
Icai Rs.85000
Nikhil Rs.18000
Heena Rs.7000
Rupali Rs.5500
Fixed assets
Investments
Secured loan
8% debentures 1518000
Current liabilities
2- Transactions entered:-
i. Cheque received from ICAI Rs. 85000.
ii. Order fro 3 high end computers received from heena order no 258
iii. Cheque received from rupali 5500.
iv. 3 high end computers sold to heena as per her order
Discount allowed 2%
Sales tax 7%
v. Order received from ICAI for 18 entry level computers, 40 medium level
computers, and 10 high end computers.
vi. Paid through cheque outstanding wages Rs 7800 and outstanding salaries
2500
vii. Payment of salaries 8000 in cash
viii. Printing expenses 5000
ix. Order from rupali fro 2 high end computers, 3 medium level computers, 1
entry level computers
x. Rs. 15000 withdrawn from bank for personal use
xi. Goods sold to rupali as per her order
xii. Cash received from heen 7000, ankush 700, gupta trader 2500
xiii. Goods sold to ICAi as per order discount allowed 5% and sales tax 7%
xiv. Payment received from ICAI
xv. Sales tax payable paid Rs 20000
xvi. Cash deposited in bank Rs. 100000
xxv. Sold 2 high end , 4 entry level and 1medium level computer for cash,
discount allowed 6%
xxvi. Debit note issued to mukul tech hub for 30,1 GB ram chips, 75 l.g drives,
10 flat screens
xxvii. Order from rupali order no.288 for 10 high end compters, 2 medium level
computers, 5 entry level computers
Excel can be used for a variety of applications. It is mostly used to automate financial
statements, business forecasts, inventory control and accounting. The package spreadsheet
provides statistical, financial and scientific functions. Therefore, Excel can be used in many
scientific, accounting and engineering applications to analyze numeric data. Excel is
currently the most popular Window spreadsheet.
Spreadsheet originally existed in the physical world as a piece of paper that you could
actually write on. These paper spreadsheets were used mainly by Accountants to help
organize data in a logical and easy to view manner. However, the spreadsheets of the
Information Age reside on your computer, though they still have the basic form of the old
spreadsheets.
Starting Excel:
To invoke Excel choose any of the following three methods:
Excel Window:
The Spreadsheet:
The spreadsheet (or worksheet) contains or will contain all the data that we enter. When we
start up Excel, we are having a blank spreadsheet like the one we have below:
Parts of the Spreadsheet:
Nearly every part of the spreadsheet has its own term and it is quite useful to know our
spreadsheet vocabulary to make using Excel that much easier. There are three basic parts of
an Excel Spreadsheet:
Column - The vertical segments that you see on the spreadsheet are called columns. Here
“A”,”B”,……………………. ,“ J”
Excel uses letters to represent columns and numbers to represent rows. This may be a little
confusing at first, but with practice and a little effort this will become second nature to us.
Row - The horizontal segments are referred to as rows. Excel uses numbers to label rows.
Here 1, 2, 3, 4……..., 16 are rows.
Cell - Each box that is created from a row and column intersecting is referred to as a cell.
With the mouse, go to the Excel menu bar and left-click at “New”.
Excel Functions:
Using our soccer goal Excel spreadsheet from the previous lessons, let's use Excel functions
to figure out what the total number of goals scored by our team. Open up the soccer goal
spreadsheet and follow these steps:
Notice the little fix to the left of the formula bar. This is the insert function button.
Left-click the fix button to bring up the insert function popup
Using the Excel "Search for a function" feature type in the text "Sum" and click
“Go”.
Make sure SUM is selected and click OK to bring up the Function Arguments Window.
Before we go any further let's make sure to understand what we have done so far. First we
selected a cell that we wanted to have our total goal count appear in. Next we inserted a
function and chose the SUM function.
We've done quite a lot and the only thing that remains is to select which numbers we want to
sum up. So let's finish this up!
Move the Function Arguments Window so we can see the goals scored.
We want to sum up all the goals scored, so we need to select all the cells that contain goals
scored.
Starting at the top of the list, Tim's goals, left-click and hold in Cell B2 then drag down to
cell B7, Jason's goals and finally release left-click. Our screen should now look like this:
Click OK and admire your work.
Merging Cell:
Excel 2000 allows merging data in one cell with adjacent cell to form a big cell.
For merging cell follow the following steps.
Enter the title in the upper left all of the range to enter multiple titles.
Select the range in which the title has to be placed.
Click cell from the format menu. The format cell dialog box appears.
Click the Alignment cell.
Click the merge cell check box and then click ok.
Inserting and Deleting Cells
Pivot table:
Pivot Table is a powerful tool for data analysis.
A Pivot table summarizes the column of information in a database in relation ship to
each other.
Pivot table are excellent tool for working with data in three-dimensional manner.
CELL REFERENCING:
A reference identifies a cell or a range of cells on a worksheet and tells MS-Excel where to
look for the values or data we want to use in a formula. With references, we can use data
contained in different parts of a worksheet in one formula or use the value from one cell in
several formulas. We can also refer to cells on other sheets in the same workbook, and to
other workbooks. References to cells in other workbooks are called links. Referencing is of
three types:
Relative Cell References-This is the most widely used type of cell reference
in formulas. Relative cell reference is basic cell references that adjust and change
when copied or when using AutoFill.
Absolute Cell References- Situations arise in which the cell references must
remain the same when copied or when using AutoFill. Dollar ($) signs are used to
hold a column and/or row reference constant.
Mixed Cell References- We can also create a mixed reference, making part
of a cell address absolute and part relative, by locking in either the column or the
row. Use mixed references when we want to copy a formula down and across and to
have a reference change relatively in one direction but not in the other. For example,
E$5 will remain E$5 when copied down because the row reference is absolute, but it
can change to F$5, G$5 and so on when copied across because the column reference
is relative.
Open the workbook and select Save As from the File menu.
In the Save As dialog box, click the Tools button to display the drop-down
menu. Select General Options.
Enter the password in the Password to open box.
Enter the password in the Password to modify box. Click OK.
In the Confirm Password dialog box, reenter the password for verification.
Click OK.
Specify a file name and click Save.
If prompted, click Yes to replace the old version of the file with the new
password protected version.
Inserting A Chart:
Click Insert --> Chart--> & Select the type of chart we want.
Code Window
In this window, user is provided with a kind of white sheet where te user can write his codes
for the desired program.
Form designer window
This window is where user designs the forms that make up the user interface
Properties window
A form, and each control on it, has a set of properties which control its characteristics
To get a control you go to the Toolbox, click on the control you want, come back to the
Form and click and drag the control to the size and position you want. Position the controls
somewhat like in the diagram below.
The Label
This is probably the first control you will master. It is used to display static text, titles and
screen output from operations. The important properties to remember:
Frame
Picture Box
When you want to group several controls together - name and address, for example - you use
a Frame. The frame back color can be the same as the form's and only the frame borders will
be obvious, or it can be a different color and stand out.
You create the frame before the controls. When you create controls in a frame, they are tied
to the frame and move with it. The frame caption is the text that appears at the top of the
frame - you use it to define the group.
The Picture Box is like a Label with a picture in it instead of text. The Picture property
determines the name of the file, .BMP or .GIF that will be displayed. It can be used for a
company logo, etc.
Textbox
Command Button
The Textbox is like a Label but, it is used to input data into the program. The data typed in is
in the Text property of the control.
When the program is Run, only the controls that can be manipulated will be activated. For
example, if the form contains 3 Labels, 3 Textboxes and 3 Buttons, when it is Run, the
cursor will not stop at the labels.
When the user hits the Tab key, the cursor will go to the first Textbox or Button - not
necessarily the first one on the form but, the first one that was created. That is called the Tab
order and you have to specify it.
On the form there is only one control at any given time that has the cursor on it - it is said to
have Focus. If you type data, the control with Focus will receive it. You change the Focus
with Tab or by clicking on a different control.
The Label
The label is very useful control for Visual Basic, as it is not only used to provide instructions
and guides to users, it can also be used to display outputs. One of its most important
properties is Caption, Using the syntax label. Caption, it can display text and numeric
data.
If <<condition>> Then
Expressions
Else
Expressions
End If
Next
Do While Loop
The format are-
Do while <<condition>>
Loop
Do
Do Until <<condition>>
Loop
Do
Practical Problem
Creating a basic calculator using visual basic
Coding:-
Dim a As Double
Dim b As Double
Dim c As String
Dim d As Double
Dim e As Double