Computerised accounting systems: two questions to try now
Real past-paper questions, the answer key from the mark scheme, and the explanation that goes with it. No account needed to answer them.
Question 1
A purchases ledger clerk has to use a password to access the ledger in a computerised accounting system.
What is the purpose of the password?
Answer: B.
Question 2
Which statements describe ways in which the security of data can be ensured within a computerised accounting system?
1 avoiding the use of updates from the accounting software provider
2 frequent backing-up of all work entered into the accounting system
3 making sure that anti-virus protection is put in place
4 using a single password to allow access to the entire accounting system
Answer: C.
What this practice covers
These questions are drawn from past CIE 9706 Accounting papers and filtered to computerised accounting systems. You answer, you find out immediately whether you were right, and you get the reasoning for the correct option and for each distractor. Wrong answers go to a mistakes locker so you can come back to exactly those.
Practice is free. You need an account only so your progress and your mistakes are still there next time.
What examiners see students get wrong here
These are the errors that cost marks on computerised accounting systems, taken from our own topic notes. Read them before you practise and you will recognise the traps in the questions.
- Saying a computerised system uses different accounting rules from a manual one. It uses the same double entry.
- Saying a computerised system eliminates errors. It eliminates arithmetic and one-sided errors only.
- Listing advantages without any disadvantage when the question asks for an evaluation.
- Saying the system is cheaper, without noting that this is true only after a high initial cost.
- Giving "it is faster" three times in slightly different words instead of three distinct points.
Revise it first
If any of the above is unfamiliar, work through the notes before practising: Computerised accounting systems revision notes.