Account 6 Marks Question

Data Base Management: It records all the useful and relevant information relating to a business at one centralised p.ace. These datas are usually stored on floppy discs and the Data Base Management (or D.B.M.) converts the data into useful information. Data may relate to the various activities of the business such as daily purchase and sales of goods, debtors collection, expenditure and income relating to various heads, etc. The data fed into the Computer may be rearranged in a desired order and different calculations can be performed. For example, we can obtain duly prepared and reconciled Trial Balance and Final Accounts any time when desired Similarly, we may obtain the lists of customers citywise or sizewise. If we desire to enquire about the customers who owe us an amount exceeding 10,000, such queries are replied in no time. Hence, Data base management is useful in debt collection, inventory control, production planning and control, preparation of budgets, invoicing preparing payrolls and in various other areas of decision making.

Limitations of a Computer System Computer does not have intelligence of its own, it cannot think or make a decision on its own. It only runs on the instructions given to it by the humanware.
The limitations of the Computer System are:

1. Operates on Pre-defined Instructions: A computer system carries out instructions as given in the program even if the instructions lack the quality of common sense. For example, if the instruction is given for the comparison of two unrelated amounts like sales with electricity expenses, the computer will not question the relationship like a human being but will carry out the instruction.
2. Intelligence: A computer system does not have an intelligence of its own. It operates on the instructions which may lack this quality.
3. Decision-Making: A computer system lacks the quality of decision-making also. Decision-making is a complex process which involves a number of elements and consideration for the prevailing situation. Programs can be designed for a computer to arrive at decisions. But such decisions will be procedural, without taking into consideration the prevailing situation.

1. Keyboard: The devices or components which are used to feed data and programmes into a Computer are called 'Input Devices'. Keyboard is one of such devices. The data which we want to feed into a Computer may be typed on the keyboard in binary language. The other input devices are Punched Cards, Paper Tapes, Magnetic Tapes, Magnetic Disc, Floppy Disc etc.
2. Monitor: A Computer displays the results, reports or answers on a screen known as monitor or ‘output device'. Results are displayed on the screen in a language which can be easily read and understood by the users. Besides monitor there are other output devices also, such as Hard Copy Printer which prints the results shown on the screen.
3. CPU: This unit is the main and most important part of a Cornputer which consists of a group of complex electronic circuits. It is the brain or decision making part of the Computer which performs all the operations in accordance with the programme fed into the Computer. It can add, subtract, multiply or divide the different numbers and also performs all other arithmetic and logical operations. It keeps full control on the operations of all the other units of a Computer such as keyboard, monitor, magnetic recorder, printer etc.
4. Magnetic Recorder: This unit permanently stores the data and informations fed into a Computer and is also known as memory unit.