PGDCAA/DCA/CCA-03
December Examination 2016
PGDCAA DCA CCA Examination
Elementary Computer Accounting
Paper PGDCAA/DCA/CCA-03
Time 3 Hours Max. Marks 100
Note: The question paper is divided into three sections B and C. Write answers as per instructions.
Section A 10 × 2 20
(Very Short Answer Questions)
Note: Answer all questions. As per the nature of the question delimit your answer in one word, one sentence or maximum upto 30 words. Each question carries 2 marks.
Why we use Computer Accounting?
List out the demerits of Computerising Accounting.
What it Tally?
What is Real Account?
What is Ledger?
What are the types of Accounts?
What is discount?
(viii) What is spreadsheet?
521
PGDCAA/DCA/CCA-03 100 3 (P.T.O.)
PGDCAA/DCA/CCA-03 100 3 (Contd.)
521
What is Budget?
What is Compound Entry?
Section B 4 × 10 40
(Short Answer Questions)
Note: Answer any four questions. Each answer should not
exceed 200 words. Each question carries 10 marks.
Write differences between manual and computerised
accounting system.
Explain various types of accounting software.
Differentiate between real and nominal account.
Define voucher system.
What is liquid ratio?
What is cash flow statement?
What is master budget?
What is value added tax?
PGDCAA/DCA/CCA-03 100 3
521
Section C 2 × 20 40
(Long Answer Questions)
Note: Answer any two questions. You have to delimit your
answer maximum upto 500 words. Each question carries
20 marks.
10) What do you mean by double-entry system of accounting?
State the rules of debit and credit.
11) Record the following cash transactions entered by Shyam
Co. on January 31 in a single column Cash Book:

Jan, 5 Cash in hand 5,000
Jan, 10 Received from Ram Co. 12,000
Jan, 15 Paid rent 4,000
Jan, 20 Sold goods for cash 2,000
Jan, 25 Purchased furniture for cash 12,000
Jan, 31 Salary paid 8,000
12) Give proforma of cash flow statement.
13) What do you mean by Value Added Tax? Write different rates
of Value Added Tax in Rajasthan.