Question
Explain : Features of Computerized Accounting System
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| Particulars | Amount (₹) |
| Opening Cash Balance | 30,000 |
| Closing Cash Balance | 34,000 |
| Decrease in Stock | 16,000 |
| Increase in Bills Payable | 24,000 |
| Sale of fixed Assets | 60,000 |
| Payments of long term Loan | 1,00,000 |
| Net Profit for the year | 4,000 |



| Liabilities | $1^{st} $ April 2018 (₹) | $31^{st}$ March 2019 (₹) | Assets | $1^{st}$ April 2018 (₹) | $31^{st}$ March 2019 (₹) |
| Capital | 1,48,000 | 1,49,000 | Stock | 25,000 | 22,000 |
| Sundry Creditors | 36,000 | 41,000 | Debtors | 35,000 | 38,400 |
| Long Term Loan | 30,000 | 45,000 | Cash | 4,000 | 3,600 |
| Buildings | 50,000 | 55,000 | |||
| Machinery | 80,000 | 86,000 | |||
| Land | 20,000 | 30,000 | |||
| 2,14,000 | 2,35,000 | 2,14,000 | 2,35,000 |