SECONDARY STORAGE

INPUT OUTPUT
I O
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CONTROL
m It is a system to manage collection of data ensuring
at the same time that it remains reliable and
confidential.

m It does away the necessity to create and maintain

journals, ledgers, etc., which are essential part of
manual accounting.

m Some of the commonly used accounting softwares

are Tally, Dac Easy, Peach tree Best Books, etc.
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ðTPS involves following steps in processing a
transaction:
 
 
 
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ðThese steps can be explained with an

example making use of Automatic Teller
Machine (ATM) facility by a Bank-Customer.
m The Personal Identification Number (PIN)
of the customer is validated with the
known data.

m If it is incorrect, a suggestion is made to

indicate the PIN is invalid.

m Once the PIN is validated, the amount of

withdrawal being made is also checked
to ensure that it does not exceed a pre
specified limit of withdrawal.
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. Recording Recording of Data content of
financial transactions these transactions is
is through books of stored in well
original entry designed data base

2. Classification Transactions No such data

recorded in the duplications is made.
books of original In order to produce
entry are further ledger accounts the
classified by posting stored transaction
them into ledger data is processed to
accounts. This results appear as classified
in transaction data so that same is
duplicity. presented in the form
of report.
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£. Summarizing Transactions are The generation of

summarized to ledger accounts is
produce trial not necessary
balance by condition for trial
ascertaining the balance
balances of various
accounts
4. Adjusting entries Adjusting entries are There is nothing like
made to adhere to making adjusting
the principle of entries for errors and
matching rectifications

5. Financial The preparation of The preparation of

statements financial statements financial statements
assumes the is independent of
availability of trial producing the trial
balance balance
m Program is a sequence of instructions written in a proper
language through which the computer can understand & solve
the problem given to it.

m It is the method by which the whole computing process is

directed & controlled.

m Preparing a program for the computer is known as

ࠋprogrammingࠌ.

m Three main categories of programming languages.

 .Machine language.
 2.Low level language[[Assembly languages.
 £.High level languages.
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COMPUTE A=B+C
or
ADD BASIC PAY, ALLOWANCES GIVING GROSS
PAY
m Process of removing all errors associated with a
program.
m Bug means errors.
m A program canࠈt be executed without removing
these errors.
m Programs are translated into machine code then it
is debugged to find out errors.
m The process is repeated till the program becomes
completely error free.
 SYNTAX ERRORS
m Computer languages have some well defined rules of
grammar.
m These grammatical rules of the language is known as syntax
error.
EXECUTION ERRORS
m These errors occurs when we try to run the program which
contain statements that are difficult or impossible to execute.
LOGICAL ERRORS
m The errors committed at the designing stage of a program.
m Difficult to detect because the computer wonࠈt give any error
message at the time of compilation &execution of test run.
m A system in which the computing &other resources are
decentralized at different places instead of being located at just
one place.

m The places at which computer are installed are interconnected.

m Thereࠈs some form of communication linkage between

locations where the computer resources & users are situated.

m A manufacturing or trading or service organization like banking

can successfully make use of distributed at processing system.
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m 



 

 Tally
 Peach Tree
 Dac Easy
 Book Manager etc.,
m Among these software the most commonly
accepted one is Tally. It is considering as the most
powerful integrated accounting, inventory and
invoicing system in order to provide you the
necessary tools to control the business activities
efficiently. It is a program based on menus formed
by a group of routines that can be selected or
accessed by either using mouse pointer or using
keyboard.

m Tally became this much popular because of its

simplicity and user friendliness.