Page 3 - Lesson Note

(1) High Cost of Training: Besides the high cost of computer system, huge money is
required to get the trained specialised staff to ensure efficient and effective use of
computerised systems.
(2) Danger of System Failure: The danger of system crashing due to hardware
failure and the subsequent loss of word is a serious limitation of this system.
(3) Staff Opposition: Whenever the Accounting System is computerised, there is a
significant degree of resistance from the existing staff because of the fear that they
shall be less important to the organisation.
(4) Disruption: The accounting process suffer a significant loss of work and time
when an organisation switches over to this system. This is due to the changes in the
working environment that requires accounting staff to adapt to new system and
procedures.
COMPONENTS OF COMPUTERS
The functional components consists of Input Unit, Central Processing Unit (CPU)and
the out Unit relation as follows:

(1) Input Unit: It is for entering the data into the computer system. Keyboard and
Mouse are the most commonly used input devices. Other such devices are magnetic
tapes, disc, light pen, optical scanner, smart card reader etc. Besides there are some
devices which respond to voice and physical touch.
(2) Central Processing Unit (CPU): It is the main part of computer hardware that
actually processes the date according to the instructions it receives. It has three units:
Monitor Printer

(a)Arithmetic and Logic Unit (ALU): Responsible for performing all the arithmetic
calculations such as addition, subtraction etc. and logical operations involving
comparison among variables.
(b) Memory Unit: For storing the date.
(c) Control Unit: Responsible for controlling and coordinating the activities of all
other units of the computer system.
(3) Output Unit: After processing the data, the information produced is. required in
human readable and understandable form. Output devices perform this function. The
commonly used devices are monitor, printer, graphic plotter (external) and magnetic
stage devices (internal). A new device which is capable of producing verbal output
that sound in human speech is also developed.
Operating Software