BDwbU c‡bi wnmveweÁvb cÖ_g cÎ
BDwbU wnmveweÁv‡b Kw¤cDUvi cÖhyw³
15 (Computer Tecnology in Accounting)
f~wgKv
DbœZ we‡k¦ cÖvq cÖwZwU e¨emv cÖwZôv‡b Kw¤cDUvi e¨envi K‡i| Avgv‡`i †`‡kI AvRKvj D‡j−L‡hvM¨ msL¨K
e¨emv cÖwZôv‡b Kw¤cDUvi e¨envi ïi“ K‡i‡Q| eZ©gvb wek¦‡K ejv nq wWwRUvj Iqvì©| Avi GB wWwRUvj
Iqv‡ì©i cÖwZwU †¶‡Î i‡q‡Q Kw¤cDUv‡ii e¨vcK e¨envi| GB Kw¤cDUvi gvby‡li Rxe‡b G‡b w`‡q‡Q
MwZkxjZv| gvby‡li cÖ‡qvR‡b Z_¨‡K ˆZix K‡i‡Q GKwU e¨emvwqK c‡Y¨| ZvB eZ©gv‡b Z_¨ cÖhyw³i e¨envi Qvov
†gv‡UI P‡j bv|
GB BDwb‡U wnmve msµvš— DcvË (Data) Kw¤cDUvi cªhyw³ e¨env‡ii gva¨‡g cÖwµqvRvZ K‡i †mwU‡K wKfv‡e
Z‡_¨ cwiYZ Kiv nq Zv Av‡jvPbv Kiv n‡e|
wnmvei¶Y Z_¨ c×wZ
cvV-1
Accounting Information System
D‡Ïk¨ t
GB cvV †k‡l Avcwb
• DcvË cÖwµqvKi‡Yi m¤ú‡K© ej‡Z cvi‡eb
• Z‡_¨i ˆewkó¨ eY©bv Ki‡Z cvi‡eb
wnmvei¶Y Z_¨ c×wZ (Accounting Information System - AIS) t
wnmvei¶Y Z_¨ c×wZ (Accounting Information System - AIS) nj e¨e¯’vcbv Z_¨ c×wZ (Management
Information System - MIS) Gi GKwU mvewm‡÷g| AIS Avw_©K †jb‡`b cÖwµqvRvZ K‡i| cÖwµqvKi‡Yi
gva¨‡g GK ch©v‡q GwU Avevi Z‡_¨ (information) cwiYZ nq| GB Z_¨ Af¨š—ixY cÖwZ‡e`b wn‡m‡e t
• e¨e¯’vcbv‡K cwiKíbv cÖYqb Ges cÖwZôv‡bi eZ©gvb I fwel¨r wbqš¿‡Y mnvqZv K‡i|
• e¨e¯’vcbv‡K ˆ`bw›`b Kv‡R wm×vš—— MÖn‡Y mnvqZv K‡i
Z_¨¸‡jv Avevi ewnivMZ cÖwZ‡e`‡bi gva¨‡g I cÖwZôv‡bi mv‡_ RwoZ bvbvwea c¶ †hgb cvIbv`vi,
wewb‡qvMKvix I miKvi BZ¨vw`‡K wbR wbR wm×vš—— MÖn‡Y mnvqZv K‡i| myZivs AIS cÖwZôvb cwiPvjbv msµvš——
Avw_©K DcvË msMÖn K‡i, cÖwµqvKi‡Yi gva¨‡g DcvˇK Z‡_¨ cwiYZ K‡i Ges me‡k‡l Zv cÖwZôv‡bi wfZi I
evB‡ii e¨enviKvixi Rb¨ msi¶Y K‡i| myZivs GLv‡b GKwU welq j¶Yxq †h, AIS e¨emvwqK cwi‡e‡k Z‡_¨i
GKwU cÖevn NUvq| g‡b ivL‡Z n‡e †h, e¨emvwqK cwi‡e‡ki Ab¨Zg c¶ †hgb cÖwZ‡hvMx‡K Z_¨ mieivn Kiv
†Kvb Ae¯’v‡Z mg_©b K‡i bv|
GBPGmwm †cÖvMÖvg c„ôv-256
BDwbU c‡bi wnmveweÁvb cÖ_g cÎ
DcvË cÖwµqvKiY KvR (Data Prossesing Tasks) t
AIS g~jZt Pvi ai‡bi DcvË cÖwµqvKiY KvR m¤úv`b K‡i| wb‡P Gi GKwU msw¶ß eY©bv †`Iqv nj t
1. Z_¨ msMÖn (Data Gathering) t e¨emv cÖwZôvb GKwU cÖwµqvi gva¨‡g cY¨ ev †mev Drcv`b K‡i| GB
cÖwµqvi cÖwZwU av‡c DcvË wjwce× Kiv nq| GB avc¸‡jv‡Z †h NUbv¸‡jv Avw_©K cwieZ©b NUvq †m¸‡jv
g~jZt †jb‡`b| GB †jb‡`b wjwce× Kiv cÖ‡qvRb| AIS GwU wjwce×Ki‡Yi gva¨‡g DcvË msMÖn K‡i|
2. DcvË web¨vmKiY (Data Manipulation) t DcvË msMÖn Kivi ci Zv Avevi Z‡_¨ cwieZ©b Kiv cÖ‡qvRb nq|
wbæewb©Z KvR¸‡jv DcvË web¨vmKi‡Yi AvIZvfy³ t
• ‡kªYxe×KiY (Classifying)
• evQvBKiY (Sorting)
• MYbvKiY (Calculating)
• msw¶ßKiY (Summering)
Kw¤úDUv‡ii Kj¨v‡Y AvR Dc‡ii KvR¸‡jv Lye mnR I bgbxq n‡q‡Q| d‡j Kw¤úDUv‡ii e¨envi w`‡b w`‡b Lye
RbwcÖq n‡”Q|
3. DcvË msi¶Y (Data storage) t Dcv‡Ëi cÖK…wZ g~jZt †jb‡`‡bi Dci wbf©i K‡i| G¸‡jv cÖ‡qvR‡bi mgq
mieivn Kivi Rb¨ msi¶Y Kiv `iKvi| Kw¤úDUv‡ii gva¨‡g Dcv˸‡jv‡K Ggbfv‡e msi¶Y Kiv m¤¢e †h
cÖ‡qvR‡bi mgq Lye mn‡R Zv e¨envi Kiv hvq|
4. WKz‡g›U cÖYqb (Document Preparation) t me‡k‡l AIS Z‡_¨i e¨enviKvixi Rb¨ cÖ‡qvRbxq WKz‡g›U
cÖYqb K‡i| GB WKz‡g‡›U Dwj−wLZ Z_¨vw` e¨emvq cÖwZôv‡bi wewfbœ c¶ Zv‡`i cÖ‡qvR‡b e¨envi K‡i _v‡K|
Z_¨‡K †Kvb bv †Kvb Dcv‡q web¨vm Ki‡j e¨enviKvix h_vmg‡q Zv e¨envi Ki‡Z cvi‡eb| wb‡P GKwU cÖevn
wP‡Îi gva¨‡g AIS-Gi avc¸‡jv †`Lv‡bv nj t
e¨enviKvix (User)
↑
wm×vš— (Decision)
↑
Z_¨ (Information)
↑
djvdj (Output)
↑
cÖwµqvKiY (Processing)
↑
DcvË (Data)
↑
DcvË msMÖnKiY (Data Collection)
DËg Z‡_¨i ˆewkó¨ t
DËg Z‡_¨i ¸Yvejx wb‡P eY©bv Kiv nj t
1. cÖvmw½KZv t Z_¨‡K Aek¨B cÖvmw½K n‡Z n‡e| †h Kvi‡Y Z_¨ weeiYx †ck Kiv n‡e Zv ms¤ú„³ NUbvi mv‡_
m¤cK©hy³ nIqv Avek¨K| hv‡K Z_¨ cÖ`vb Kiv n‡e Zvi DcKv‡i G‡jB †mUv cÖK…Z Z_¨ ejv n‡e|
2. mg‡qvc‡hvMxZv t Z_¨‡K Aek¨B mgq Dc‡hvMx n‡Z n‡e | cÖ‡qvR‡bi mgq Zv Aek¨B mnRjf¨ nIqv
DwPZ| Gi d‡j e¨enviKvix mn‡RB Zvi wm×vš— wb‡Z cv‡i|
GBPGmwm †cÖvMÖvg c„ôv-257
BDwbU c‡bi wnmveweÁvb cÖ_g cÎ
3. wbf‚©jZv t Z_¨‡K wbLyuZ n‡Z n‡e| †h Z_¨ mieivn Kiv n‡e Zvi g‡a¨ †Kv‡bv cÖKvi Î wU- wePz¨wZ,
fyj-åvwš—, m‡›`n BZ¨vw` _vKv Pj‡e bv| m‡›`nnxb Z_¨B nj ÔZ_¨Õ|
4. wbf©ikxjZv t Z‡_¨i cÖK…wZ Ggb n‡e †h, Bnv cvVK/e¨emvqx/MÖnxZv‡K m‡›`ngy³ K‡i, wPš—vi jvNe K‡i
Ges `ywðš—v †_‡K †invB †`q| D`vniY¯^iƒc ejv hvq, ai“b GKRb †kqvi †nvìvi cÖwZw`b †kqvievRvi
DVvbvgvi Lei iv‡Lb| we‡kl K‡i cwÎKvi cvZvq †Kvb& †kqv‡ii `vg Kg‡jv wKsev e„w× †c‡jv Zv †R‡b
wPš—vgy³ nb| weMZ w`‡b wbw`©ó †Kv¤úvwbi †kqv‡ii Ae¯’v wKiƒc wQ‡jv, eZ©gv‡b †Kgb BZ¨vw` m¤ú‡K©
†R‡b fwel¨‡Zi Rb¨ Avkvev`x nq| mgv‡Ri wewfbœ gvbyl wewfbœfv‡e Z‡_¨i h_v_©Zv hvPvB K‡i|
cvV ms‡¶c
• AIS nj MIS-Gi GKwU mvewm‡óg|
• Z_¨ e¨e¯’vcbv‡K cwiKíbv cÖYq‡b Ges eZ©gvb I fwel¨r wbqš¿‡Y mnvqZv K‡i|
• ‡kªYxe×KiY, evQvBKiY, MYbvKiY I msw¶ßKiY DcvË web¨v‡mi AvIZvfz³|
• cÖvmw½KZv, mg‡qvc‡hvwMZv, wbfz©jZv I wbf©ikxjZv nj DËg Z‡_¨i cÖavb ˆewkó¨|
cv‡VvËi g~j¨vqb t 15.1
‰be©¨w³K cÖkœ t
mwVK Dˇii cv‡k wUK () wPý w`b
1| Z‡_¨i cÖ_g avc †Kvb&wU|
K) DcvË web¨vm L) DcvË msMÖn
M) DcvË cÖwµqvKiY N) DcvË evQvB|
2| †Kvb&wU Z‡_¨i ˆewkó¨ bq ?
K) cÖvmw½KZv L) mg‡qvc‡hvMxZv
M) wbfz©jZv N) †KvbwU bq|
GBPGmwm †cÖvMÖvg c„ôv-258
BDwbU c‡bi wnmveweÁvb cÖ_g cÎ
cvV-2
Kw¤úDUvi wnmveweÁvb
Computerized Accounting
D‡Ïk¨
GB cvV †k‡l Avcwb
• wnmvei¶‡Yi wbwg‡Ë wbwg©Z mdUIqvi¸‡jvi bvg ej‡Z cvi‡eb
• Kw¤úDUvi e¨env‡ii Kvi‡Y cÖwZôv‡bi wewfbœ cÖwZ‡e`b cÖYq‡bi myweav¸‡jvi weeiY w`‡Z cvi‡eb|
Kw¤cDUvi Avwe®‹vi nIqv ci cÖwZôvb¸‡jv Zv‡`i wewfbœ wnmve cÖwµqv i¶Yv‡e¶‡Yi Rb¨ Kw¤cDUvi e¨env‡i
Av‡b| Z_¨ cÖhyw³‡K gvby‡li wbKU mnR jf¨ KivB Kw¤cDUvi weÁv‡bi D‡Ïk¨|
Avcwb Rv‡bb †h, wnmvei¶Y GKwU cÖwµqv gvÎ| GB cÖwµqv‡K eZ©gv‡b Kw¤cDUvi cÖhyw³i AvIZvq Avbv n‡q‡Q|
‡cÖvMÖvgviMY ˆZwi K‡i‡Q wnmvei¶‡Yi md&UIqvi| †hgb-
• MYOB
• AccPack
• Pitchtree
• Tally
Dc‡iv³ md&UIqvi¸‡jv e¨envi K‡i GKwU cÖwZôvb ïaygvÎ †jb‡`‡bi Gw›Uª w`‡q ¯^qswµqfv‡e wnmvei¶‡Yi
wewfbœ av‡ci djvdj †c‡Z cv‡i| ¯^swµqZvi Kvi‡Y cÖwZôv‡bi c‡¶ ¯^íKvjxb (†hgb- 1 w`b, 7w`b, 1 gvm )
Avw_©K weeiYx (Financial Statement) cvIqv m¤¢e|
Kw¤úDUv‡i wnmvei¶‡Yi ˆewkó¨ t
`ª“ZMwZ t Kw¤úDUvi Lye `ª“ZMwZ‡Z KvR K‡i| d‡j wnmvewefvM e¨e¯’vcbv‡K `ª“Z wnmve msµvš— Z_¨ mieivn Ki‡Z
cv‡i|
wek¦vm†hvM¨Zv t Kw¤úDUvi GZ `ª“ZMwZ‡Z KvR Ki‡jI Kv‡Ri djvdj AZ¨š— wbfz©j| Kw¤úDUv‡i me©`v wbw`©ó
†cÖvMÖvg w`‡q wbw`©ó KvR cy‡ivcywi wbfy©jfv‡e Kiv m¤¢e|
m~²Zv t Kw¤úDUvi ‡h djvdj cÖ`vb K‡i Zvi m~²Zv AZzjbxq| MYbvi m~²Zv Lye †ekx nIqvq wm×vš— MÖn‡Yi
†¶‡Î h_v_©Zv Avbqb Kiv hvq|
K¬vwš—nxbZv t A‡bK¶Y KvR Ki‡jI Kw¤úDUvi K¬vš— nq bv ev MYbvq fzj K‡i bv| cybive„wËg~jK KvR wbfy©jfv‡e
m¤úbœ Ki‡Z Kw¤úDUv‡ii Rywo †bB|
¯§„wZ I †ggwi t Kw¤úDUv‡ii ¯§„wZ A‡bK eo| cÖPzi †WUv I wb‡`©k G‡Z Rgv ivLv hvq| GQvov †ggwi‡Z Gi
A‡bK †WUv A‡bK w`b ch©š— AcwieZ©bxqfv‡e msi¶Y K‡i ivLv hvq| cÖ‡qvR‡bi mgq †h †Kvb †WUv ev wb‡`©k
Kw¤úDUvi AZ¨š— `ª“ZMwZ‡Z I wbfz©jfv‡e cÖ`vb Ki‡Z cv‡i| myZivs eyS‡ZB cvi‡Qb, Avcbvi wnmvei¶Y KvR
KZ mnR K‡i w`‡q‡Q G Kw¤úDUvi|
¯^sqwµqZv t Kw¤úDUvi ¯^sqwµqfv‡e KvR K‡i| d‡j wnmvei¶‡Yi avc¸‡jv †hgb-Rv‡e`v, ¶wZqvb, †iIqvwgj,
P‚ovš— wnmve BZ¨vw` KvR¸‡jv ¯^qswµqfv‡e m¤úbœ n‡q hvq|
GBPGmwm †cÖvMÖvg c„ôv-259
BDwbU c‡bi wnmveweÁvb cÖ_g cÎ
cv‡VvËi g~j¨vqb t 15.2
iPbvg~jK cÖkœ t
1. cÖPwjZ 3wU wnmvei¶Y md&UIqv‡ii bvg wjLyb|
2. Kw¤úDUv‡ii gva¨‡g wnmvei¶Y Kvh© m¤úbœ Kiv n‡j wK wK myweav cvIqv hvq ?
DËigvjv
cv‡VvËi g~j¨vqb -15.1 t 1| L ; 2| N|
GBPGmwm †cÖvMÖvg c„ôv-260
