Question
Give any three limitations of Computer System.
✓
Answer
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:
The limitations of the Computer System are:
- 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.
- Intelligence: A computer system does not have an intelligence of its own. It operates on the instructions which may lack this quality.
- 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.
Need a full question paper?
Generate a complete, print-ready paper with questions like this in minutes — across 16+ boards, with answer keys.
Explore more
Similar questions
Trial Balance of a bookkeeper shows an excess of debits over credits by ₹ 261. This difference is placed in a Suspense Account to facilitate books closure. Later on the following errors were discovered:
- A credit item of ₹ 349 has been debited to a Personal Account as ₹ 439.
- A sum of ₹ 625 written off from fixtures as depreciation has not been posted to the Depreciation Account.
- ₹ 9,000 paid for furniture bought have been charged to the Purchases Account.
- A discount allowed to a customer has been credited to him as ₹ 145 in place of ₹ 154.
- A sale of ₹ 594 was posted as ₹ 495 in the Sales Account.
- The total of Returns Inward Book has been added ₹ 10 short.
Fill in the missing information in the following Rectifying Journal Entries:
Prepare Bank Reconciliation Statement from the following:On 31st March, 2019, a merchant's Cash Book showed a credit bank balance of ₹ 10,500 but due to the following reasons the Pass Book showed a difference:
- A cheque of ₹ 540 issued to Mohan has not been presented for payment.
- A post-dated cheque for ₹ 100 has been debited in the bank column of the Cash Book but under no circumstances was it possible to present it.
- Four cheque of ₹ 1,200 sent to the bank have not been collected so far. A cheque of ₹ 400 deposited in the bank has been dishonoured.
- As per instructions, the bank paid ₹ 50 as Fire Insurance premium but the entry has not been made in the Cash Book.
- There was a debit in the Pass Book of ₹ 15 in respect of bank charges and a credit of ₹ 25 for interest on Current Account but no record exists in the Cash Book.
- Cheque of ₹ 5,000 dated 15th April, 2019 issued to M & Co. was dishonoured being post dated. It was also not recorded in the books of account yet.
Fill in the missing figures in the following:
‘Computerised Accounting Systems are best form of accounting system’. Do you agree? Comment.
Pass the rectifying entries for the following:
- Sales of goods ₹ 6,000 to Madan were recorded as ₹ 600 in the Sales Book.
- Credit purchase of goods from Mohan amounting to ₹ 2,000 has been wrongly passed through the Sales Book.
- Return of goods worth ₹ 500 by a customer was entered in ‘Purchases Return Book’.
- Cheque of ₹ 400 received from Ranjan was dishonoured and debited to the Discount Account.
- Bill for ₹ 820 received from Ramesh for repair of machinery was entered in the Purchases Book as ₹ 720.
From the following balances, prepare Final Accounts of M/s Raja & Sons for the year ended $31^{st} $March, $2019:$
Salary ₹ $5,400$ Insurance ₹ $2,500$ Cash ₹ $400$ Purchases ₹ $84,170$ Rent Received ₹ $3,150$ Drawings ₹$ 2,100$ Bills Payable ₹ $3,900$ Debtors ₹ $38,080$ Stock ($1^{st} $April, $2018) ₹ 29,500$ Bank Overdraft ₹ $9,700$ Carriage ₹ $2,200$ Creditors ₹ $4,200$ Trade Expenses ₹ $4,900$ Sales Return ₹ $4,700$ Machinery ₹ $12,000$ Wages ₹ $45,000$ Sales ₹ $1,47,200$ Purchases Return ₹ $3,900$ Capital ₹ $58,900$ Closing Stock ($31^{st}$ March, $2019) ₹ 36,200.$
→Salary ₹ $5,400$ Insurance ₹ $2,500$ Cash ₹ $400$ Purchases ₹ $84,170$ Rent Received ₹ $3,150$ Drawings ₹$ 2,100$ Bills Payable ₹ $3,900$ Debtors ₹ $38,080$ Stock ($1^{st} $April, $2018) ₹ 29,500$ Bank Overdraft ₹ $9,700$ Carriage ₹ $2,200$ Creditors ₹ $4,200$ Trade Expenses ₹ $4,900$ Sales Return ₹ $4,700$ Machinery ₹ $12,000$ Wages ₹ $45,000$ Sales ₹ $1,47,200$ Purchases Return ₹ $3,900$ Capital ₹ $58,900$ Closing Stock ($31^{st}$ March, $2019) ₹ 36,200.$
(Adjustment Entries) From the following information available on 31st March, 2019, pass the necessary Adjustment Entries in the Journal for the year ending on that date:
- Interest accrued ₹ 2,500.
- Wages for March, 2019 outstanding ₹ 10,000.
- Insurance prepaid ₹ 1,500.
- Commission due to manager 6% on net profit after charging such commission. The profit before charging such commission was ₹ 1,06,000.
- Interest due on loan but not paid. Loan of ₹ 1,50,000 was taken at 9% p.a. 9 months before end of the year.
Mr. Asif Ali, a retail trader, who keeps Incomplete Records gives you the following information for the year $2018-19:$
The Assets and Liabilities were as follows:
Other Informations:
→The Assets and Liabilities were as follows:
Other Informations:
- Credit Sales during the year were $₹\ 35,100.$
- Sales returns $₹\ 800.$
- Credit Purchases during the year were $₹\ 30,000.$
- Discount allowed to Debtors $₹\ 300.$
- Discount received from Creditors $₹\ 130.$
- Make a provision for doubtful debts $@ 5\%$ on Debtors.
- Also make a provision for discount $@ 2\%$ on Debtors.
Gopal does not keep proper books of account. Following information is given below:
During the year he introduced ₹ 20,000 and withdrew ₹ 12,000 from the business. Prepare the statement of profit or loss on the basis of given information.
| April 01, 2016 | March 31, 2017 | |
| ₹ | ₹ | |
| Cash in hand | 18,000 | 12,000 |
| Cash at bank | 1500 | 2000 |
| Stock in trade | 80,000 | 90,000 |
| Sundry debtors | 36000 | 60,000 |
| Sundry creditors | 60,000 | 40,000 |
| Loan | 10,000 | 8,000 |
| Office equipments | 25,000 | 30,000 |
| Land and Buildings | 30,000 | 20,000 |
| Furniture | 10,000 | 10,000 |