Accounting and Database System H.S. 1ST YEAR ACCOUNTANCY NOTES AHSEC ASSAM Higher Secondary UNIT - 10

Unit – 10

Accounting and Database System


Q1. What is Data Base and Data Base Management System?

Ans: Data Base System: It is a computerized system whose overall purpose is to store information and to allow users to retrieve and update that information on demand.

Data Base Management System: It is a collection of programs required to store and retrieve data from a data base is called a data base management system (DBMS). A Data Base Management System can organize process and present selected data elements from the data base.

Q2. What are the advantages and disadvantages of data base system?

Ans. Following are the advantages of data base system:

a. The integration and sharing of data files minimizes the duplication and redundancy of data to a great extent.

b. Integration of data files also results in a considerable saving of storage space and in data entry and data storage costs.

c. Faster preparation of information to support non-recurring tasks and changing conditions is possible.

Following are the disadvantages of data base system:

a. More complex and expensive hardware and software resources are needed.

b. Sophisticated security measures must be implemented to prevent unauthorized access of sensitive data in online storage.

c. Hardware and software failures might result in destruction of vital data base contents.

Q3. What is structured query language (SQL)?

Ans. Structured Query Language is a standard computer language for accessing and manipulating databases. The maintenance of commercial databases have been successful because it conveniently supports the Structured Query Language.

Q4. Discuss the Data Processing Cycle.

Ans: Data Processing Cycle refers to the process of transforming raw data into useful information. The cycle entails a process of sequential steps, including input, processing, output and interpretation.

Q5. Mention three distinctions between information and data.

Ans: Following are the distinctions between information and data:

a. Data is used as input for the computer system but information is the output of data.

b. Data is unprocessed facts figures but information is processed data.

c. Data doesn’t depend on Information but information depends on data.

d. Data is not specific but information is specific.