Page 2 - Lesson Note

1. Bio-data of various applicants when the computer is used for recruitment of staff.
2. Marks obtained by various students in various subjects when the computer is used
to prepare results,
6. Connectivity: the manner in which a particular computer system is connected to
others (say through telephone lines, microwave transmission- satellite link etc.) is
called element of connectivity.
Capabilities or Advantage of Computer System
A Computer system posses the following advantages in comparison of human
beings:

1. High Speed: Computers are known for their lightening speed of operations and
requires less time in comparison to human beings in performing a task. Most of
modem computers perform millions of operations in one second.
2. Accuracy: Computers are extremely accurate. Their operations are error free and
as such the information obtained from it is highly reliable. But sometimes errors
occur due to bad programming or in accurate data feeding. In computer
terminology, it refers is called Garbage in, garbage out (GIGO).
3. Reliability: Its reliability refers to the ability with which computer remains
functional to serve the user. Unlike human beings these are immune to tiredness,
boredom or fatigue, and can perform jobs of repetitive nature any number of times.
4. Versatility: It refers to the ability of computers to perform a variety of tasks. It can
switch over from one programme to another. The same computer can be used for
accounting work, stock control, sales analysis and even for playing games by the use
of different softwares.
5. Storage: Memory or Storage capacity of a computer is so large that it can store
any volume of information or data. Such data can be stored in it on magnetic discs,
floppy discs, punched cards or microfilms etc. The information stored can be recalled
at any time and also correction can be done within no time.
Limitations: Inspite of so many qualities, computers suffer from the following
limitations.
(1) Lack of Common sense: Since computer work according to the stored
programms, they simply lack of common sense.
(2) Zero I.Q.: Computers are dumb devices with zero Intelligence Quotient (IQ). They
can’t visualize and think what exactly to do under a particular situation unless they
are programmed to tackle that situation.
(3) Lack of Feeling: Computers lack feelings like human beings because they are
machines. No computer passes the equivalent of a human heart and soul.
(4) Lack of Decision-making: Decision making is a complex process involving
information, knowledge, intelligence, wisdom & ability to judge, Computers cannot
make decisions of their own.
Some more limitations related to computerised System in Accounting