NCERT Book Class 12 Accountancy Computerised Accounting System Overview

Read and download the Computerised Accounting System Chapter 1 Overview Of Computerised Accounting System PDF from the official NCERT Book for Class 12 Accountancy. Updated for the 2025-26 academic session, you can access the complete Accountancy textbook in PDF format for free.

NCERT Class 12 Accountancy Computerised Accounting System Chapter 1 Overview Of Computerised Accounting System Digital Edition

For Class 12 Accountancy, this chapter in NCERT Book Class 12 Accountancy Computerised Accounting System Overview provides a detailed overview of important concepts. We highly recommend using this text alongside the NCERT Solutions for Class 12 Accountancy to learn the exercise questions provided at the end of the chapter.

Computerised Accounting System Chapter 1 Overview Of Computerised Accounting System NCERT Book Class Class 12 PDF (2025-26)

In modern business accounting transactions are processed through computers. Usage of computers and Information Technology (IT) enables a business to quickly, accurately and timely access the information that helps in decision-making. This sharpens the competitive edge and enhances profitability. The computer systems (Figure 1.1)
works with the data which is processed by the hardware commanded by the user through software. The Computerised Accounting System (CAS) has the following components:
Procedure : A logical sequence of actions to perform a task.
Data : The raw fact (as input) for any business application.
People : Users.
Hardware : Computer, associated peripherals, and their network.
Software : System software and Application software.
These are the five pillars on which Computerised Accounting System rests. This chapter discusses the concept and components of CAS alongwith its advantages and disadvantages. It is followed by the discussion of software packages on CAS. In this chapter we will also discuss the concept about grouping of accounts and codification methods to be used for CAS.
 
1.1 COMPUTERISED ACCOUNTING SYSTEM
Computerised Accounting System refers to the processing of accounting transaction through the use of hardware and software in order to produce accounting records and reports. CAS takes accounting 
 

NCERT Class 12 Accountancy Computerised Accounting System Overview

 

transactions as inputs that are processed through Accounting Software to generate the following reports:
• Day books/Journals
• Ledger
• Trial Balance
• Position Statement (Balance Sheet)
• Statement of Profit and Loss (Profit and Loss Account)
 
 
NCERT Class 12 Accountancy Computerised Accounting System Overview-
 

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Computerised Accounting System Chapter 01 Overview Of Computerised Accounting System
NCERT Book Class 12 Accountancy Computerised Accounting System Overview
Computerised Accounting System Chapter 02 Spreadsheet
NCERT Book Class 12 Accountancy Computerised Accounting Spreadsheet
Computerised Accounting System Chapter 03 Use Of Spreadsheet In Business Applications
NCERT Book Class 12 Accountancy Computerised Accounting Use Of Spreadsheet In Business Applications
Computerised Accounting System Chapter 04 Graphs and Charts For Business Data
NCERT Book Class 12 Accountancy Computerised Accounting Graphs and Charts For Business Data
Part 1 Chapter 01 Accounting for Partnership Basic Concepts
NCERT Book Class 12 Accountancy Accounting for Partnership Basic Concepts
Part 1 Chapter 02 Reconstitution of a Partnership Firm Admission of a Partner
NCERT Book Class 12 Accountancy Reconstitution of a Partnership Firm Admission of a Partner
Part 1 Chapter 03 Reconstitution of a Partnership Firm Retirement/Death of a Partner
NCERT Book Class 12 Accountancy Reconstitution of a Partnership Firm Retirement Death of a Partner
Part 1 Chapter 04 Dissolution of Partnership Firm
NCERT Book Class 12 Accountancy Dissolution of Partnership Firm
Part 2 Chapter 01 Accounting for Share Capital
NCERT Book Class 12 Accountancy Accounting for Share Capital
Part 2 Chapter 02 Issue and Redemption of Debentures
NCERT Book Class 12 Accountancy Issue and Redemption of Debentures
Part 2 Chapter 03 Financial Statements Of a Company
NCERT Book Class 12 Accountancy Financial Statements of a Company
Part 2 Chapter 04 Analysis of Financial Statements
NCERT Book Class 12 Accountancy Part 1 Analysis of Financial Statements
Part 2 Chapter 05 Accounting Ratios
NCERT Book Class 12 Accountancy Accounting Ratios
Part 2 Chapter 06 Cash Flow Statement
NCERT Book Class 12 Accountancy Cash Flow Statement

NCERT Book Class 12 Accountancy Computerised Accounting System Chapter 1 Overview Of Computerised Accounting System

Download the official NCERT Textbook for Class 12 Accountancy Computerised Accounting System Chapter 1 Overview Of Computerised Accounting System, updated for the latest academic session. These e-books are the main textbook used by major education boards across India. All teachers and subject experts recommend the Computerised Accounting System Chapter 1 Overview Of Computerised Accounting System NCERT e-textbook because exam papers for Class 12 are strictly based on the syllabus specified in these books. You can download the complete chapter in PDF format from here.

Download Accountancy Class 12 NCERT eBooks in English

We have provided the complete collection of NCERT books in English Medium for all subjects in Class 12. These digital textbooks are very important for students who have English as their medium of studying. Each chapter, including Computerised Accounting System Chapter 1 Overview Of Computerised Accounting System, contains detailed explanations and a detailed list of questions at the end of the chapter. Simply click the links above to get your free Accountancy textbook PDF and start studying today.

Benefits of using NCERT Class 12 Textbooks

The Class 12 Accountancy Computerised Accounting System Chapter 1 Overview Of Computerised Accounting System book is designed to provide a strong conceptual understanding. Students should also access NCERT Solutions and revision notes on studiestoday.com to enhance their learning experience.

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Does this Accountancy book follow the latest NCERT rationalized syllabus?

Yes, our collection of Class 12 Accountancy NCERT books follow the 2026 rationalization guidelines. All deleted chapters have been removed and has latest content for you to study.

Why is it better to download NCERT Book Class 12 Accountancy Computerised Accounting System Overview chapter-wise?

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NCERT books are the main source for NCERT exams. By reading NCERT Book Class 12 Accountancy Computerised Accounting System Overview line-by-line and practicing its questions, students build strong understanding to get full marks in Accountancy.