Computerised Accounting System — Account STD 11 Commerce — Question

Software: It is a general term for the various kind of programs used to operate computer and related devices. Software is a set of instructions on the basis of which a computer operates. Unlike computer hardware, computer software cannot be seen or touched. The hypothetical or imaginary part of the computer which is used with hardware to perform computer applications is known as Software. Computer software can be divided into following three categories

1. Operating Software: Operating Software is a set of specialised programs that makes interface between the user and the computer hardware. Operating Software is essential for a computer system as through it the computer accepts command for operation. It is a set of number of programs put together that are used for controlling the resources and the devices attached to the computer so that they can work under one central control for their better and effective use. Operating System is essential to run a computer. In simple words, an Operating System acts as the government of a computer system to manage its resources for their better and effective use. Alternatively, the Operating System can be defined as a set of programs, active all the time in the memory of the computer, to manage the resources of the computer for their better and effective use. Example of Operating Software is Windows Software.
2. Utility Software: Utility Software is a set of computer programs used to perform supporting operations in a computer. Utility Software usually focuses on how the computer infrastructure (including the computer hardware, operating system, application software and data storage) operates. Due to this focus, utilities are often technical and targeted at people with an advanced level of computer knowledge. Most Utility Softwares are highly specialised and designed to perform only a single task or a small range of tasks. However, there are also some Utility Softwares which combine several features in one piece of software. Most major operating systems come with several pre-installed utilities. Like: Disk storage, Disk defragmenters, Disk checkers, Disk cleaners, Disk space analysers, Disk partitions, Backup, Disk compression, File nianagers, Anti-virus, Data compression, etc.
3. Application Software: Application Software is the user-oriented program which is designed and developed for performing certain jobs, such as accounting, word processing and designing. For example, if an enterprise has to maintain its books of account, it will install an accounting software such as Tally or Busy. Similarly, if a person has to design, he will install PageMaker or CorelDRAW And, similarly, for database operation one will install Oracle, SQL-server or My-SQL or Access in Microsoft Office. Accounting software or program used in a business depends on the size and requirements of the organisation. Softwares available off-the-shelf are Tally, Busy and many others. But Tally and Busy are the most commonly used accounting softwares. The available accounting softwares are data based and designed for use with Windows as the Operating System.