Higher Secondary Practical Evaluation – Pool of questions

Computerised Accounting

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 Part A

(Attempt any TWO questions, 2X6=12)

Title: Naming the range, Sum, Sumif, LOOKUP

Q.1

Given below is a table showing the Name, Designation and Monthly Salary paid
to different employees in Royal Traders for March 2017.

Employee Name Designation Monthly Salary (Rs.)

Kumar CEO 80000
Anil AO 50000
Jithesh FM 40000
Alex FM 15000
Arshad MM 45000
Angel FM 30000
Find out the following:

A. The total monthly salary by Naming the concerned range as TOTAL

SALARY.

B.The total monthly salary paid to the Finance Manager (FM) in the firm.

C.The name of the employee with monthly salary of Rs.40,000 by using

LOOKUP Function.

Procedure:

Suitable functions and Syntax:

SUM(number1,number2)
SUMIF(range,criteria,sum range)
LOOKUP(search criterion,search vector,result vector)

Step-1 Open LibreOffice Calc

Application---------office-----LibreOffice calc

Step-2Enter column headings (labels)

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A1- Employee Name

B1- Designation

C1- Monthly salary (Rs)

Then enter all values given in the question in respective cells.

Step-3 Assign ‘name’ to the range

Select the range C2:C7, where the values of sales figures entered.

Insert-----Names-----Define.Here enter the name of the range

as”TOTALSALARY”+Add

Note: No space is required at the time of giving range name.

Step-6 Calculate Total Salary in cell A9

A9=SUM(TOTALSALRY) + Enter (Ans.2,60,000)

Step-7 Find the total monthly salary paid to the Finance Manager (FM) in cell
A10. A10=SUMIF(B2:B7,”FM”,C2:C7) (Ans.85,000)

Step-8 Find out the name of the employee with monthly salary of Rs.40,000
by using LOOKUP Function

A11=LOOKUP(40000,C2:C7,A2:A7) + Enter(Ans.Jithesh)

OUTPUT:

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Title : NESTED IF

Q.2

Binu obtained the following Scores out of 100 in his HSS Examination
March 2017.

Subjects Scores
ENGLISH 85
MALAYALAM 96
BUSINESS STUDIES 76
ACCOUNTANCY 67
ECONOMICS 29
COMPUTER APPLICATIOM 45

Converts the above scores into grades for each subject using the
following criteria:

Score Grade
90-100 A+
80-89 A
70-79 B+
60-69 B
50-59 C+
40-49 C
30-39 D+
20-29 D
Below 20 E

Procedure:

Syntax=IF(Test 1,Then Value 1,IF(Test 2,Then Value 2,IF(..............)))

Step-1 Open LibreOffice Calc

Step-2 Type the labels

SUBJET - A1

SCORE - B1

GRADE - C1

Step-3 Enter the details given in the question in respective cells.

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 Step-4 Enter the formula in cell C2

C2=IF(B2>=90,”A+”,IF(B2>=80,”A”,IF(B2>=70,”B+”,IF(B2>=60,”B”,IF
(B2>=50,”C+”,IF(B2>=40,”C”,IF(B2>=30,”D+,IF(B2>=20,”D”,”E”)))))))
)

Then select the cell C2 again and drag from C2 to C7.

OUTPUT:

Title: COUNT, COUNTA, COUNTBLANK and COUNTIF

Q.3

Consider the following Table

A B C D E F G H I J
1 390 651 856 765 STOCK 192 CASH 1032
2 342 9899 658 456 765 398 155T DRS CRS INVESTMENT

Answer the following questions using appropriate functions

a) How many cells contain Numbers only

b) Count the number of cells contain any value
c) Count the number of cells containing the value exceeding1000

Syntax=COUNT(value 1,value 2,value 3...)----To count the number of cells

contains numbers

Syntax=COUNTA(value 1,value 2,value 3...)------To count the number of

cells contains any value.

Syntax=COUNTIF(range,”criteria”)-----To count the number of cells that

fulfills certain conditions
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Procedure:

Step-1 Open LibreOffice Calc

Step-2 Enter the data given in the question exactly as in the range A1:J2

Step-3 To get the number of cells contains Numbers only, set the formula in
cell A4

A4=COUNT(A1:J2) Ans-12

Step-4 to get the number of cells that contains any value, set the formula
in cell A5

A5=COUNTA(A1:J2) Ans-18

Step-5 To get the number of cells which have values exceeding 750, set the
formula in cell A6

A6=COUNTIF(A1:J2,”>1000”) Ans-2

Title: PIVOT Table

Q.4 From the following information create a Pivot Table to give country wise
sales of the products

SI No Products Sales Volume Country

(Rs.)
1 SQUID 25000 CHINA
2 PRAWN 20000 AMERICA
3 CLOVE 30000 ENGLAND
4 SQUID 50000 CHINA
5 PRAWN 40000 AMERICA
6 CLOVE 15000 ENGLAND
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Procedure:

Step-1 Open LibreOffice Calc

Step-2: Type the labels as:

A1-Si No

B1-Products

C1-Sales Volume

D1-Country

Step-3: Enter the details given in the question in respective cells

Step-4: Select the entire data including labels like Si No,Products,Sales Volume
etc(A1:D7) to create Pivot Table.

Step-5: Create Pivot Table.

‘Data Fields’ always filled
Data----pivot Table---Create----Current Selection----Ok
with ‘numerical’ values.
Here we can design the according to our own style

Select ‘Products’ from ‘Available Fields’ by ‘click’ the mouse and drag it to the
‘Row Fields’,’Sales Volume’ to ‘Data fields’ and ‘Country’ to ‘Column Fields’+
OK

OUTPUT:

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Title: Enter details through Text Editor & import it to spread Sheet
Q.5

The following information relates to products of a business

SI No Products Name of Name of Quantity

Code Product Supplier
1 E-234 PUMP SETS ARON PVT 23
LTD
2 E-546 WATER ALPHA 16
HEATER TRADERS
3 E-678 AIR AIR COOL 25
CONDITIONER LINKS
4 E-789 VACUUM READEY 17
CLEANER CLEAN CO

Enter the details into a text file (Notepad/Text Editor) and import the same
to a Spreadsheet file
A comma
Procedure: separated data
values in one
Step-1 Create a text data files using Text Editor. To get Text Editor
line of the text
Application------Accessories------Text Editor file is a row in
a spreadsheet
Step-2 Type text content given in the question in Text Editor file.
and each
In the first line, type the column headings separated by coma. entry,
separated by a
comma, is a
Step-3 Save Text Editor files column entry
for that row
File .........Save.....Save the file with a suitable name

Step-4 Open LibreOffice Calc

Application-----Office----LibreOffice Calc-------Insert Menu------Sheet from File---

--select the text file with the help of dialog box--------OK----OK

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OUTPUT:

Title: DATEVALUE

Q.6 Mr.Sajeev intends to apply for Civil Service Examination this year. But the
upper age limit is 32 as on 01/08/2016.Determine whether he is eligible to
apply or not, based on the cut off age. His date of birth is 06/09/1982 using
appropriate spreadsheet function?

Procedure:

Step-1 Open LibreOffice Calc

Step-2 Enter the date in the spread sheet A1-01/08/2016, A2-06/09/1982

Step-3 Compute the Date Value of such date in B1 and B2 by the formula

B1= DATEVALUE(“01/08/2016”)

B2=DATEVALUE(“06/09/1982”)

Step-4 Calculate difference between these date values in the cell B3 by the
formula B3=B1-B2

Step-5 Calculate the age of the person in the cell B4 by the formula

B4=ROUND(B3/365.25)

Step-6 Determine the Eligibility with the formula in the cell B5

B5=IF(B4<=32,”Eligible”,”Not Eligible”) + Enter

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Ans: Not Eligible (Age 34, so not eligible)

Title: MAX,MIN,AVERAGE and CONCATENATE

Q 7.

7(A) The following are the scores obtained by some students in a competitive
examination. Find out the HIGHEST, LOWEST and AVERAGE score using
appropriate function in spread sheet.

A B C D E F G H
1 Name ARUN BIBIN CINI DENNY EBIN FABIN GEO
2 Scores 150 180 410 480 260 161 515

7(B) from the data given below Fill the Address in F2 using CONCATENATE
Function

1 Name House Name Place Post PIN

2 JAYA DEEPAM NEW STREET KOZHIKODE 680534

Procedure:

Step-1 Open LibreOffice Calc

Step-2 Enter the details given in the question in respective cells.

Step-3 calculate the Highest Score in cell A3 by the formula

A3=MAX(B2:H2) Ans: 515

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Step-4 Calculate the Lowest Score in cell A4 by the formula

A4=MIN(B2:H2) Ans: 150

Step-5 Calculate the Average Score in cell A5 by the formula

A5=AVERAGE(B2:H2) Ans: 308

Procedure:

7(B)

Step-1 Open LibreOffice Calc

Step-2 Enter the details given in the question in respective cells.

Step-3 Enter the formula in the cell F2 as

F2=CONCATENATE(A2,” “,B2,” “,C2,” “,” “,D2,” “,E2)

OUTPUT:

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 Title: VLOOKUP

Q.8

8(A) From the following Table, find out the BASIC PAY of Mr.Ajith using
VLOOKUP Function using EMPCODE 1846

EMPCODE NAME BASIC PAY

1512 VINU 7000
3475 AKHIL 11500
1846 AJITH 8500
5432 SONU 6000
8(B) From the following details, find out the actual profit for QUARTER II
using HLOOKUP Function

QUARTER I QUARTER II QUARTER III QUARTER

IV
TOTAL 20,000 30,000 45,000 50,000
SALES
TOTAL 15,000 18,000 43,000 37,000
COST
PROFIT 5,000 12,000 2,000 13,000
Syntax=VLOOKUP(Search criterion,Array,index,Sort order)
Syntax=HLOOKUP(Search Criteria,Array,Index,[sorted])

8(A) Step-1 Open LibreOffice Calc

Step-2 Enter the label

A1- EMPCODE

B1- NAME

C1- BASICPAY

Then enter all the details given in the question in respective cells.

Step-3 Find out the basic pay of EMP CODE 1846 in the cell A7 by the Formula

A7=VLOOKUP(1846,A2:C5,3,0) or A7=VLOOKUP(1846,A2:C5,3,FALSE)

Ans: 8500

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OUT PUT:

8(B)

Step-1 Open LibreOffice Calc

Step-2 Enter the Labels as

B1-QUARTER 1

C1- QUQRTER II

D1- QUQRTER III

E1- QUARTER IV

A2- TOTAL SALES

A3-TOTAL COST

A4- PROFIT

Then enter the values given in the question in respective cells.

Step-3 Find the profit of the QUARTER II in the cell A6 by the formula

A6=HLOOKUP(C1,B1:E4,4,,0) OR A6=HLOOKUP(C1,B1:E4,4,,FALSE) Ans: 12,000

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Title: IF

Q 9.

The XYZ Company Ltd furnishes you the list of their employees and their
taxable income

Name Sex Taxable Income

SHIBU MALE 239000
SULAIMAN MALE 475000
SASI MALE 525000
AJITHA FEMALE 425000
HUSAIN MALE 600000
SNEHA FEMALE 800000
Compute tax based on the following criteria by using appropriate function in
spread sheet.

A) If taxable income is below 2,50,000 Tax is Nil

B) If taxable income is 2,50,000 to 5,00,000, tax rate is 10%

C) If taxable income is above 5,00,000 tax rate is 20%

Procedure:

Step-1 Open LibreOffice Calc

Step-2 Enter the labels as:

A1- Name

B1 – Sex

C1- taxable income

D1- Tax

Then enter the values given in the question in respective cells.

Step-3 Calculate Taxable Income ion cell D2

D2= IF(C2>=500000,C2*20/100,IF(C2>=250000,C2*10/100,”NIL”))

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Step-4 to copy the formula to the rest of the area, select the cell D2 again and
drag upto D7 or select the range D2:D7 and press Ctrl+ D

OUTPUT:

Title: DATAVALIDATION

Q 10.

Assume that your school have only Commerce and Science batches. You are
required to enter the following list of students after creating the data
validation.

Data validation rules are

a) Age should be between 15 and 20

b) The options must limit to Commerce and Science

A B C D
1 Admission No Name Batches Age
2 1231 AYYOOB
3 1232 ARSHAD
4 1233 DONA
5 1234 FIDHA
6 1235 FADWA

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Procedure:

Step-1 LibreOffice Calc

Step-2 Type the Labels as

A1- Admission No

B1- Name

C1- Batches

D1- Age

Then enter the details given in the question in respective cells

Select the range C2: C6----Data-----Validity---Criteria----Allow-----List

(select from the combo box) ---Entries----Here type “Commerce” and
“Science”---Ok.

Ste-5 Set age between 15 and 20 in the range D2:D6

Select the range D2:E-----Data----Validity----Allow-----whole Numbers----

Data---valid range-----Minimum ‘15’-------Maximum ‘20’-----OK

Step-6 Select the C2 and select the batch “Commerce” or

“Science” as the case may be.

Step-7 Enter the age of students in the range D2:D6 (Data validation
restricted the entry of age between 15-20 & as ‘Science’ and
‘Commerce’)

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Title: Conditional formatting
Q 11.

List of Debtors and the amount due them are given below .Apply
Conditional Formatting to highlight receivables with date that have expired
on 31/01/2016.Also highlight the debts more than Rs.35,000 with red colour.

SI No Name Amount Due Date

31/01/2016
1 JIBY 25000 28/01/2016
2 JINU 30000 15/01/2016
3 GRACE 45000 15/01/2016
4 LUCY 37000 31/03/2016
5 BABU 32000 18/01/2016
Procedure:

Step-1 Open a blank worksheet in LibreOffice Calc

Step-2 Enter the labels as:

A- SI No

B1-Name

C1-Amount

D1-31/01/2016

Step-3 Enter the details given in the question in respective cells.

Step-4 Select the range D2: D6 to apply conditional formatting.-----

Format----Conditional Formatting----Condition--- select“ Cell value
is “from the first combo box-----In the second combo box select”less
than”----In the next box type the text exactly as
Datevalue(“31/01/2016”)-----Apply style-----Select New Style------In
cell style menu select Background------select pink colour---OK---OK

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To highlight the receivables which are more than 35,000 with RED
colour.

Step-5 Select the range C2: C6 to apply conditional formatting.-----

Format----Conditional Formatting----Condition--- select“ Cell value
is" from the first combo box-----In the second combo box select----
”greater than”----In the next box type 35000 ---- Apply style-----Select
New Style------In cell style menu select Font Effects------select Red 3---
OK---OK

Title: NPV
Q12.

A company proposes to invest Rs.10,00,000 by installing a plant and machinery

with expected cash inflow of Rs.4,00,000 and Rs 3,50,000, Rs.2,75,000 and Rs
2,25,000 respectively for 4 years of its life.Find out the Net Present Value of
the project using appropriate Spread Sheet Function. The normal Rate of
Return of business is 20%

Function- NPV

Syntax=NPV(Rate,value 1,value 2,value 3………)

Procedure:

Step-1 Open a new worksheet in LibreOffice Calc

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Step-2 Enter the detail given in the question as follows

Step-3 apply the formula in cell B7

B7=NPV(B1,B2,B3,B4,B5,B6) + Enter

OUTPUT:

Rs.-1,29,967.21

Title: One Variable Data Table,PMT

Q 13

Consider the following Information

Loan Amount Rs.3,00,000

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No of Payment Periods-48 months

Annual Rate of Interest-10%

Prepare a one variable table showing the repayment of the above loan in
different number of payment such as 12 months,24 months,36 months,48
months,60 months and 72 months.Use PMT Function

Note: One variable data table –to create report on the basis of “What if”
analysis.

Syntax-PMT=PMT(Rate,NPER,PV,FV,Type)

Procedure:

Step-1

Open a new work sheet in LibreOffice Calc

Step-2 Type the label as:

A1 -Interest Rate

A2 - NPER

A3 - PV

A4 - FV

A5 - Type

A6 - PMT

Step-3 Enter the details given in the question as

B1 - 10%

B2 - 48

B3 - 300000

B4 - 0

B5 - 0

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B6 - Enter the formula To get monthly
interest, %/12

B6=PMT(B1/12,B2,B3,B4,B5)

PMT – Rs.7608.78

(NOTE: Here equal monthly installment(PMT) is Rs.7608,when number of

monthly installment(NPER) is 48.With the help of one variable data table we
can display PMT in different NPER say 12,24,36 etc.In one variable data table
only one variable in the formula is substitute(here NPER))

Step-4 Type the Label

If INPER in cell-A8

PMT in cell-B8

Step-5 Type the numbers (NPER) 12,24,36,48,60,72 in the range A9:A14

Step-6 Select the range A9:B14------Data----Multiple operations----Formulas---

-$B$B6(It will automatically display when we select PMT Formula entered
cell,ie.B6)----Column input cell----$B$2(It will automatically display when we
select NPER data entered cell,i.e B2) ------OK

OutPut:

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Title: RATE
Q14

Mr.Shyamlal took a Loan of Rs.2,00,000 from State Bank of India,Cherukara

and number of Installments is 84 months. Calculate the rate assuming
payments Rs.3,300 per month using appropriate Function.

Syntax=RATE(NPER,PMT,PV,FV)

Procedure:

Step-1 Open a blank worksheet in LibreOffice Calc and enter details given in
the question as below:

Step-2 Compute ANNUAL RATE in the cell B6 by the formula

B6=RATE(B1,B2,B3,B4,B5)*12

OUTPUT: 9.80%

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 PART-B

(Attempt any TWO questions, 2X4=8)

Title: Preparation of Column Chart

Q.15

The Total Commission earned by Mr.Vinod and Mr.Thomas for the year 2013
to 2017 are given below:

YEAR VINOD THOMAS

2013 8910 6880
2014 14000 9800
2015 12000 14980
2016 15150 14300
2017 15950 13980
a. Present the data in a column chart.
b. Change the chart type to line chart
Procedure:
Q.15(a )Create column chart
Step-1 Data Entry
Open a new work sheet in LibreOffice Calc and enter the details given in the
question in respective cells

Step-2 Create Chart

To create chart, select the range in which data entered (here it is A1:C6,
including labels) .Then, Insert----Chart--------In ‘Chart Wizard ‘select a
suitable Chart Type (here column chart). Then click Next button.

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Step-3 Data Range management

In Data Range option no change is reuired.Put tick mark in ‘First Row as

Label’ and ‘First Column as Label’. Then click Next button.

Step-3 Data series management

We can remove unwanted Data series here (If necessary) -----Next
Step-4 Chart element management
Here user can give suitable title, subtitle, X-axis title,Y-axis title etc for
the chart

Title Commission Earned

Subtitle

X axis Title Year

Y axis Title Rs.

Click ------- Finish

Q.15 (b) Change the chart type to line chart

Click on the already prepared column chart----Right click the mouse-----Select

Chart type------Select Line Chart-----Line Only----OK

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Title: PIE CHART
Q-16
Draw a pie chart for the following data on vehicles registered in the Motor
Vehicles Department during 2016-17 in Eranakulam city
Type of Bus Trucks Auto Cars Two Heavy
Vehicle Wheelers Vehicles
No. 575 5889 12345 9765 23456 65

Procedures:
Step 1. Open a new worksheet in LibreOffice calc and enter the details given
in the question in the range A1:G2

Step-2 Create Pie Chart

To create chart, select the data range A1:G2 ----Insert----Chart--------Select a
suitable Chart Type (here pie chart) --------Next

Step-2 Data Range (No change required)-----Next------Data Series (No change

required)-----Next

Step-3 Chart Element Management

Here Enter

Chart Title as-Vehicles Registered for the year 2016-17

Subtitle as- Eranakulam City

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Click-Finish

Out Put:

Title : COLUMN CHART

Q.17

Draw a Column Chart for the following data and give the title “Marks Scored
by Students”

Marks 0-120 21-40 41-60 61-80 81-100 Total

No Students 113 180 350 232 125 1000

Procedure:

Step-1 Open a new worksheet in LibreOffice Calc and enter the details given in
the question in respective cells (A1:G2)

Step-2 Create Column Chart

To create a chart, select the data range A1:F2 ----Insert----Chart--------Select a
suitable Chart Type (here column chart) --------Next. Then click Next button.

Step-3 Data Range management

In Data Range option no change is reuired.Put tick mark in ‘First Row as

Label’ and ‘First Column as Label’. Then click Next button.

Step-3 Data series management

We can remove unwanted Data series here (If necessary) -----Next

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Step-4 Chart element management
Here user can give suitable title, subtitle, X-axis title, Y-axis title etc for
the chart

Title Marks Scored by Students

Subtitle

X axis Title Marks

Y axis Title No of Students

Click-Finish

Title: Depreciation-SLN
Q.18

Calculate Depreciation under Straight Line Method using Spreadsheet based on

the details given below

Assets Cost of Installation Transportation Pre- Salvage Life

Purchas charge charge operating value in
e Expenses years
Machinery 20000 2000 4600 1200 2000 10
Furniture 40000 3500 1500 500 3000 8

Syntax = SLN(Cost,Salvage,Life)

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Procedure:

Step-1

Open a new worksheet in LibreOffice Calc

Step-2 Type the Labels as

Cell Label
A1 Asset
B1 Cost of Purchase
C1 Installation Charges
D1 Transportation Charges
E1 Pre-operative Expenses
F1 Salavage Value
I1 Life in Years
J1 Total Cost
K1 Annual Depreciation
Step-3 Enter the details given in the question in respective cells

Step-4

Calculate Total cost in cell H2

H2=SUM(B2:E2) or B2+C2+D2+E2 and copy(Drag) the formula to Cell H3

Step-5

Calculate annual depreciation in cell I2 using SLN function

I2=SLN(Cost,Salvage,Life)

OR

I2=SLN(H2,F2,G2)
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OUTPUT:

Q 19. ABC Ltd purchased Machine on 01/01/2011 for Rs. 2,00,000 and spent
Rs 10,000 for installation.The machinery was installed on 10-01-2016 The
expected salvage value is Rs 8,000 at the end of its useful life of 10 years.
Calculate annual depreciation under SLN method using spreadsheet?

Procedure: Total cost of the

asset=Purchase price
Syntax = SLN (cost, salvage, life)
+Installation charges
Step-1 Open a new worksheet in LibreOffice Calc (2,00,000 + 10,000)
Step-2 Enter the label and values as under

Cell Label Cell Value

A1 Cost(Including installation charges) B1 210000
A2 Salvage B2 8000
A3 Life B3 10
A4 Depreciation (SLN) B4
Step-3 Calculate depreciation in B4

B4 = SLN (B1, B2, B3) + Enter

Out Put:

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Title: Depreciation -DB
Q 20

A machinery was purchased on 01/04/2013 for Rs.20,00,000.Its estimated life is

10 years with salvage value of Rs.20,000.Accounting year is 1 st April to 31st
March every year. Use built in Function/ Function Wizard(Spreadsheet)
calculate depreciation under Diminishing Balance Value Method for 5 years.

Syntax=DB(cost,salvage,life,period,[month])
Month (optional): Month means number
Procedure: of month’s asset used in the first year, by
default it is 12.In this problem machinery
Step-1 Open a new worksheet in LibreOffice Calc was purchased on 01/04/2013,i.e,first day
of the financial year itself. If it was
Step-2 Enter the labels and values as given below: purchased on 01/08/2018, we want to give
month as 8 in the formula.

Step-3 Calculate Depreciation for 5th year in cell B5

B5=DB(B1,B2,B3,B4)

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Title: Depreciation -DB
Q.21

The following are the details of a Plant and Machinery, calculate depreciation
under Written Down Value (WDV) method using spreadsheet.

Name of the Asset Plant and Machinery

Date of Purchase 10/07/2010
Date of Installation 20/07/2010
Cost of Plant and Machinery 3,00,000
Installation cost 50,000
Pre-operating Cost 10,000
Salvage value 30,000
Expected life of Asset 8 years
st
1 year end date 31/03/2011
Period 1(First year)
Syntax=DB(cost,salvage,life,period,[month])

Procedure:

Step-1 Open a new worksheet in LibreOffice Calc

Step 2 Type the label and values as follows Total Cot=Cost of

purchase+Intallat
ion cost+Pre-
operating cost

Step-3 Compute depreciation in cell B9

B9=DB(B4,B5,B6,B7,B8) Syntax=DB(cost,salvage,life,period,[month])

Output –Rs.72090

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Title: Payroll
Q-22

Prepare payroll of the following employees

Name Basic Pay PF Loan

Sindhu 39500 11100
Ashly 41500 11800
Unni 41500 11800
Ranjith 54000 0
Bindu 48000 11700
Ambily 48000 11850
James 41500 12000
Thara 62000 0
Arun 33500 12000
Rahim 38000 5500

Additional information:

1. DA-36% of basic pay

2. HRA-Rs1750 for employees Basic pay Greater than Rs.52000,for others

Rs.1500

3. TA-400 per employee

4. PF subscription-10% for gross pay

5. TDS-20% for Gross Pay greater than Rs.60, 000, otherwise 10%.

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Functions required to use:

Sum(),IF

Syntax=IF(test, then value, otherwise value)

Procedure:

Step-1 Open a new worksheet in LibreOffice Calc

Step-2 Select the range A1:J1 and select”Merge and Centter” and type the
heading “Payroll Statement of Employees”

Step-3 Type the label as

A2-E.Name

B2-BP(Basic pay)

C2-DA

D2-HRA

E2-TA

F2-Gross Pay

G2-PF

H2-PF Loan

I2-TDS

J2-Total Deduction

K2-Net Pay

Step-4 Enter the name of employees in the range A3:A12

Step-5 Enter the basic pay of employees in the range B3:B12

Step-6 Calculate DA in the cell C3

C3=B3*36%( i.e 36% of Basic Pay).Select cell C3 again and Drag upto C12

Step-7 Calculate HRA in the cell D3

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D3=IF(B3>52000,1750,1500).Select cell D3 again and drag

Step-8 Type Rs.400 as TA in the range E3:E12

Step-9 Compute Gross Pay in the cell F3

F3=SUM(B3:E3).Select cell F3 again and drag.

Step-10 Compute PF in the cell G3

G3=F3*10%(i.e.10% of Gross Pay).Select cell G3 again and Drag.

Step-11 Enter PF loan of employees as given in the question in respective cells.

Step-12 Calculate TDS in cell I3

I3=IF(F3>60000,F3*20%,F3*10%).Select cell I3 again and drag.

Step-13 Calculate Total Deduction in the cell J3

J3=SUM(G3:I3).Select J3 again and drag

Step-14 Compute Net Salary in cell K3

K3=F3-J3.Select cell K3 again and Drag

Output:

2019.1(22-7-19) 34 Binoy George

Title:PMT
Q-23

Mr.Binu has taken a loan of Rs.500000 from a bank, interest @10% per
annum.The loan is repayable over a period of 10 year in monthly
instalments.Prepare a loan repayment schedule by showing outstanding
balances for the first year(Hint: Use PMT function)

Syntax=PMT(Rate,NPER,PV,FV,Type)

Procedure:

Step-1Open a new worksheet in LibreOffice Calc

Step-2 Type the label and enter values as follows

Note Arrange labels as per the order of Syntax helps to simplify the problem.

Step-3 Compute montlhly repayment in cell B6

B6=PMT(B1/12,B2,B3,B4,B5)

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 PART-C

(Attempt any ONE question, 1x6=6)

Title: Voucher Entry, Ascertain Cash balance

Q-24

The various transactions relating to Zion Chemicals for the month of January
2016 is given below. Ascertain the cash balance for the month using accounting
software.

Jan-1 Started Business with cash Rs.50,000

Jan-1 Purchased office furniture Rs.4500

Jan-1 Cash purchases Rs.25, 000

Jan 1 Credit sales to Anand Rs.43, 000

Jan 2 Salary to staff Rs.12, 000

Jan 2 Received from Anand Rs.17, 500

Procedure:
Step-1 Open GNU Khata

Application-----office------GNU Khata

Step-2 Crete the organistion’Zion Chemicals’ with necessary details

Menu Bar-------Create Organisation

Organisation Name- Zion Chemicals

Case- As-is

Organization Type-Profit Making

Financial Year- 01-01-2016 To 31-12-2016

Accounts only--------Proceed

Step-3 Create Admin with necessary details

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Step-4 Create Ledger Accounts (without opening balance)

Master-----Create account-----Select Group-----select Sub Group------Enter

Account Name-----Save

Name of the Group Sub-group

Account
Cash Current Asset Cash
Capital Capital None
Furniture Fixed Asset Furniture
Purchase Direct Expense None
Sales Direct Income None
Anand Current Asset Sundry Debtors
Salary Indirect expense None

Step-5 Enter transactions to the system through voucher entry

Voucher-----Select appropriate Voucher----Enter details

Date Dr/Cr Account Amount Voucher Function

Name Type Key
1-1-16 Dr Cash 50,000 Receipt F4
Cr Capital 50,000
1-1-16 Dr Furniture 4,500 Payment F5
Cr Cash 4,500
1-1-16 Dr Purchase 25,000 Purchase F7
Cr Cash 25,000
1-1-16 Dr Anand 43,000 Sales F6
Cr Sales 43,000
2-1-16 Dr salary 12,000 Payment F5
Cr Cash 12,000
2-1-16 Dr Cash 17,500 Receipt F4
Cr Anand 17,500

Out Put: Show cash account balance (2,90,000 debit balance)

To display cash balance ----Report-----Ledger ----Cash----View----double click on

Month January.

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OUTPUT:

Cash A/C debit balance Rs.26,000

Title: Voucher Entry, Display Ledger

Q-25

Enter the following transactions using appropriate accounting vouchers and show the
purchase and sales Ledgers of Karuna Traders Eranakulam.

01/01/2016 Started business with cash Rs.1,50,000

01/1/2016 Deposited in to SBI Rs.40,000

01/01/2016 Purchased goods from Aruna Traders Rs.25,000

02/01/2016 Purchased goods Rs.5,000

02/01/2016 Sold goods Rs.4,000

02/01/2016 Purchased goods for Rs.10,000 and paid by cheque.

02/01/2016 Sold goods on credit to Aneesh for Rs.15,000

Procedure:
Step-1 Open GNU Khata

Application-----office------GNU Khata

Step-2 Crete the organistion’Karuna Traders’ with necessary details

Menu Bar-------Create Organisation

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Organisation Name- Karuna Traders

Case- As-is

Organization Type-Profit Making

Financial Year- 01-01-2016 To 31-12-2016

Accounts only--------Proceed

Step-3 Create Admin with necessary details

Step-4 Create Ledger Accounts (without opening balance)

Master-----Create account-----Select Group-----select Sub Group------Enter

Account Name-----Save

Name of the Group Sub-group

Account
Cash Current Asset Cash
Capital Capital None
SBI Current Asset Bank
Purchase Direct Expense None
Aruna Traders Current Liabilities Sundry Creditors for purchase
Sales Direct Income None
Aneesh Current Asset Sundry Debtors

Step-5 Enter transactions to the system through voucher entry

Voucher-----Select appropriate Voucher----Enter details

Date Dr/Cr Account Amount Voucher Function
Name Type Key
1-1-16 Dr Cash 1,50,000 Receipt F4
Cr Capital 1,50,000
1-1-16 Dr SBI 40,000 Contra F8
Cr Cash 40,000
1-1-16 Dr Purchase 25,000 Purchase F7
Cr Aruna Traders 25,000
02-1-16 Dr Purchase 5,000 Purchase F7
Cr Cash 5,000
2-1-16 Dr Cash 4,000 Sales F6
Cr Sales 4,000
2-1-16 Dr Purchase 10,000 Purchase F7
Cr Bank 10,000
02/01/2016 Dr Aneesh 43,000 Sales F6
Cr Sales 43,000

2019.1(22-7-19) 39 Binoy George

Output:

To Display Purchase Ledger

Report-------Ledger-----Select Purchase Account-------View------Double click on

Month January

Purchase Ledger Closing balance Rs.40,000

To Display Sales Ledger

Report-------Ledger-----Select Sles Account-------View------Double click on

Month January

Sales Ledger Closing Balance Rs-47,000

Title: Profit and Loss Account and Balance sheet

Q-26

Enter the following transactions of GK Ltd by using suitable accounting

vouchers and display the profit and loss account and balance sheet.

01-06-2016 Commenced business with cash Rs.17,000

01-06-2016 Purchased machineryRs.10,000

01-06-2016 Paid rent of building Rs.7,500

01-06-2016 Cash deposited with Canara Bank Rs.20,000

01-06-2016 Purchased goods for Rs.8,400

02-06-2016 Sold goods for cash Rs.3,260

02-06-2016 Sold goods on credit to Mr.RajeshRs.2800

Procedure:
Step-1 Open GNU Khata

Application-----office------GNU Khata

Step-2 Crete the organistion’GK Ltd’ with necessary details

Menu Bar-------Create Organisation

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Organisation Name- GK Ltd

Case- As-is

Organization Type-Profit Making

Financial Year- 01-01-2016 To 31-12-2016

Accounts only--------Proceed

Step-3 Create Admin with necessary details

Step-4 Create Ledger Accounts (without opening balance)

Master-----Create account-----Select Group-----select Sub Group------Enter

Account Name-----Save

Name of the Group Sub-group

Account
Cash Current Asset Cash
Capital Capital None
Machinery Fixed Asset Plant & Machinery
Rent Indirect Expense None
Canara Bank Current Assets Bank
Purchase Direct Expense None
Sales Direct Income None
Rajesh Current Asset Sundry Debtors
Step-5 Enter transactions to the system through voucher entry

Voucher-----Select appropriate Voucher----Enter details

Date Dr/Cr Account Amount Voucher Function
Name Type Key
1-06-16 Dr Cash 17,000 Receipt F4
Cr Capital 17,000
1-06-16 Dr Machinery 10,000 Payment F5
Cr Cash 10,000
1-06-16 Dr Rent 7,500 Payment F5
Cr Cash 7.500
1-06-16 Dr Canara Bank 20,000 Contra F8
Cr Cash 20,000
2-06-16 Dr Purchase 8,400 Purchase F7
Cr Cash 8,400
2-06-16 Dr Cash 3,260 Sales F6
Cr Sales 3,260
02-06- Dr Rajesh 2,800 Sales F6
2016 Cr Sales 2,800

2019.1(22-7-19) 41 Binoy George

Out Put:

1. Report------Profit and Loss Account-------set the period------click on ‘view’

Net Loss-9840

2.Report----Balance Sheet------set the period-------select Balance Sheet type---

--click on view.

Balance Sheet Total-7160

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Title: Bank Reconciliation Statement (BRS)

Q-27

Enter the following transactions in appropriate accounting vouchers and

prepare the BRS as on 31-01-2017 for M/s. Royal Stores.

01-01-2017 Commenced business with cash Rs.1,00,000

01-01-2017 Opened the bank account with PNB Rs.50,000

02-01-2017 Purchased goods by cheque (No.10051 Rs.12000)

02-01-2017 Received cheque (No.20101 from Alvin traders Rs.15,000) and

the same deposited into bank.

02-01-2017 Issued a cheque (No.10052 to Bibin and company Rs.4000)

02-01-2017 Withdraw from bank for office use Rs.16,000. On comparison of

cash book with the pass book, the following details were obtained.

a) Cheque No.10051 was cashed on 02-01-2017

b) Cheque No 10052 was cashed on 02-02-2017

c) Cheque received from Alvin Traders (Check No20101 was collected on 02-
02-2017)

Procedure:
Step-1 Open GNU Khata

Application-----office------GNU Khata

Step-2 Crete the organistion’GK Ltd’ with necessary details

Menu Bar-------Create Organisation

Organisation Name- GK Ltd

Case- As-is

Organization Type-Profit Making

Financial Year- 01-01-2016 To 31-12-2016

Accounts only--------Proceed

Step-3 Create Admin with necessary details

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Step-4 Create Ledger Accounts (without opening balance)

Master-----Create account-----Select Group-----select Sub Group------Enter

Account Name-----Save

Name of the Group Sub-group

Account
Cash Current Asset Cash
Capital Capital None
PNB Current Asset Bank
Alvin Traders Current Asset Sundry Debtors
Bibin & Co Current Liabilities Sundry Creditors for purchase

Step-5 Enter transactions to the system through voucher entry

Voucher-----Select appropriate Voucher----Enter details

Date Dr/Cr Account Amount Voucher Function
Name Type Key
01-01-17 Dr Cash 1,00,000 Receipt F4
Cr Capital 1,00,000
01-01-17 Dr PNB 50,000 Contra F8
Cr Cash 50,000
02-01-17 Dr Purchase 12,000 Purchase F7
Cr PNB 12,000
02-01-17 Dr PNB 15,000 Receipt F4
Cr Alvin Traders 15,000
02-01-17 Dr Bibin & Co 4,000 Payment F5
Cr PNB 4,000
02-01-17 Dr Cash 16,000 Contra F8
Cr PNB 16,000

Step-5 Enter Clearance Date

Master---Bank Reconciliation Statement----Select Account Name (PNB)------

Set Reconciliation period (1-01-17 - 31-01-17)---Click on view---Enter
‘clearance date’

To show Bank Reconciliation Statement------Click on ‘View Statement’

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Output:

Title :Ledger creation with opening balance

Q-28

Create the following ledgers in an accounting software and display the

balance sheet as on 01/04/2017

Items Amount

Capital 2,50,000

Loose Tools 50,000

Creditors 50,000

Bank Loan 75,000

Land and Building 10,00,000

Plant and Machinery 10,00,000

Motor vehicle 75,000

Debtors 50,000

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Outstanding Salary 3,000

Cash in hand 30,000

Procedure:
Step-1 Open GNU Khata

Application-----office------GNU Khata

Step-2 Crete the organistion’GK Ltd’ with necessary details

Menu Bar-------Create Organisation

Organisation Name-Your Name

Case- As-is

Organization Type-Profit Making

Financial Year- 01-04-2017 to 31-03-2018

Accounts only--------Proceed

Step-3 Create Admin with necessary details

Step-4 Create Ledger Accounts (with opening balance)

Master-----Create account-----Select Group-----select Sub Group------Enter

Account Name-----Save

Name of the Group Sub-group Opening Balance

Account
Capital Capital None 2,50,000
Loose Tools Current Asset Loose Tools(New sub 50,000
group)
Creditors Current Sundry Creditors for 50,000
Liabilities Purchase
Bank Loan Loans Secured 75,000
(Liability)
Land and Fixed Assets Land and Building(New 10,00,000
Building sub group)
Plant and Fixed Assets Plant and Machinery 10,00,000
Machinery
Motor vehicle Fixed Assets Motor vehicles(New 75,000
sub group)

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Debtors Current Sundry Debtors 50,000
Assets
Outstanding Current Sundry Creditors for 3,000
Salary Liabilities expenses
Cash in hand Current Cash 30,000
Assets

Step-5 To Display Balance Sheet

Report----Balance Sheet------set the period-------select Balance Sheet

type-----click on view.

Balance sheet total-22,05,000

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 PART-D
(Attempt any ONE question,1x6=6)
Title: LibreOffice Base- Table Creation and Query Designing
Q.29

Enter the following in a Database Table with the file name Employee

EMP ID EMP NAME EMP SEX EMP BASIC PAY

100 ARUN M 30000

101 NISHA F 60000

102 ANIL M 40000

103 ROOPA F 80000

a) Display the name of employees drawing Basic Pay greater than or equal to
60,000
b) Name of employees beginning with “A”
Procedure:
Step-1(Create and name the database)
Application---Office----LibreOffice Base------Create a new Database-----Next--
-------Finish
Save the Database with a suitable name (Here we can save the database with
the name Employee)
Step-2(Create and name the Table)
Select “Create table in design view”------Enter the field name and appropriate
Field Type

Field Name Field Type

EMP ID TEXT(VARCHAR)
EMP NAME TEXT(VARCHAR)
EMP SEX TEXT(VARCHAR)
EMP BASIC PAY Number(Numeric)
Step-3(Set Primary Key)
To set EMP ID as Primary Key right click on the row sector of the EMP ID
and select the “Primary Key” from the drop down menu.

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 Step-4(Save the table by giving suitable name)
Click on the save Button to save the Tale.In Save as dialog box enter ‘table
employee’ as Table name and click OK button. Then Close the screen by
click (X)
Step-5 (Enter data in the newly created Table)
Double click on the newly created table “table employee “to open and enter
data. Then enter the details of all students in the table as given in the question.
Then close the window(X).Click ‘Yes’ to the question “Do you want to
save the changes?”

Step-6(Design query to get the name of employees whose basic pay

>=60000)
Select the icon queries and select “create query in design view”-----select
“table employee”----add---close----double click in the required fields (EMP
ID,EMP NAME,EMP BASIC PAY)

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 Step-7
Against the criterion in the bp column,enter the criteria >=60000.Then press
F5 or run query button to display the results.

Step-8 Press save button to save the Query as ‘Query-1’

Output: (a)

Step-9(Design Query to get the list of name of employees begin with “A”)
Select icon Queries and select”Create Query in Design View”----select “table
employee”----Add----Close-------double click on the required fields
Step-10
Against the criterion in the EMP NAME column,enter the criteria
like’A*’.Then press F5or RUN Querry button to display the result.

Output: (b)

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Title: Payroll

Q-30

A) Prepare a payroll of employees with the gross pay of the following

database table.

EMP ID EMP NAME EMP DA HRA

BASICPAY
201 SUBHASH 40000 250
202 GEETHA 41500 250
203 SAJNA 48000 250
204 AKHIL 54000 250
(DA-20% of BASICPAY)

B) Display the salary details of the employees whose names ending with
‘A’.

Procedure:

Step-1(Create and name the database)

Application---Office----LibreOffice Base------Create a new Database-----Next--------

-Finish-------Save the Database with a suitable name(Here we can save the database
with the name “employee paydetails”)

Step-2(Create and give name to the Table)

Select “Create table in design view”------Enter the field name and appropriate Field
Type

Field Name Field Type

EMP ID TEXT(VARCHAR)
EMP NAME TEXT(VARCHAR)
EMP BASIC PAY Number(Numeric)
HRA Number(Numeric)
Step-3(Set Primary Key)

To set EMP ID as Primary Key right click on the row sector of the EMP ID and
select the “Primary Key” from the drop down menu.

Step-4(Save the table by giving suitable name)

Click on the save Button to save the Table. In Save as dialog box enter Table “emp
pay details” as Table name and click OK button. Then Close the screen by click (X)

Step-5 (Enter data in the newly created Table)

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Double click on the newly created table” emp pay details”to open and enter
data.Then enter the details of all employees in the table as given in the question. Then
close the window(X).

Step-6(Find out DA and GROSS PAY)

Select icon “Queries “and select “Create Query in Design View”----select “table
emp pay details”----Add----Close-------double click on the required fields---here
select-EMP ID,EMP NAME and EMP BASIC PAY.

Step-7

In the next column, against the Field, enter the following formula to calculate 20% of
Basic Pay as DA.

“EMP_BASICPAY”*20/100

Step-8 Against the ‘Alias’ in this column enter the term DA, to define the name of the
field.

Step-9 Double click on the field HRA to add this to the Query design grid

Step-10 In the next column, against the Field, enter the following formula to
calculate GROSS SALARY of the employees.

“EMP BASIC PAY”+(“EMP BASIC PAY”*20/100)+”HRA”

Step-11Against the ‘Alias’ in this column enter the term GROSS SALARY, to define
the name of the field.

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Step-12

Then press F5 or “Run Querry” button to display the result.

Step-13(Design Query to get the list of name of employees ending with “A”)

Select icon Queries and select “Create Query in Design View”----select “table emp
pay details”----Add----Close-------double click on the required fields

Step-14

Against the criterion in the EMP NAME column, enter the criteria like’*A’. Then
press F5 or RUN Querry button to display the result. Then close and save the Query
with a suitable name(default name Query 2)

Title: Table entry through FORM

Q-31

Create a database table named TABLE EMPLOYEE and enter the following
details using a FORM

EMP ID EMP NAME BP HRA

1001 MAJEED 10000 1500
1002 ABHILASH 20000 1500
1003 SUNIL 30000 1500
Also create a query to display EMP NAME and BP.

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Step-1(Create and name the database)

Application---Office----LibreOffice Base------Create a new Database-----Next--------

-Finish-------Save the Database with a suitable name(Here we can save the database
with the name “TABLE EMPLOYEE”)

Step-2(Create and give name to the Table)

Select “Create table in design view”------Enter the field name and appropriate Field
Type

Field Name Field Type

EMP ID TEXT(VARCHAR)
EMP NAME TEXT(VARCHAR)
BP Number(Numeric)
HRA Number(Numeric)
Step-3(Set Primary Key)

To set EMP ID as Primary Key right click on the row sector of the EMP ID and
select the “Primary Key” from the drop down menu.

Step-4(Save the table by giving suitable name)

Click on the save Button to save the Table. In Save as dialog box enter Table “emp
pay details” as Table name and click OK button. Then Close the screen by click (X)

Step-5 (Enter data in the newly created Table through FORM)

Click on the button ‘Forms’ and select “Use Wizard to Create Forms”

Here select all fields by click >> key----Next---Next---Next

Here select arrange controls as ‘Columnar-Labels Left’.

Then click Next-----Next

Step-6 Apply Style

Here select apply style as’Ice Blue’ colour-----Next

Step-7 Set Name of the Form

Here we can give the name as ‘Form emp pay details’---Finish

Step-8 Data entry to the Table through Form

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After entering all data,then close the form

Step-9 Display the contents of the Table’emp pay details’

Select the icon ‘Table’-----double click the table’emp pay details’

Pms41

Step-10

To show EMP NAME and BP

Queries----Create Query in design view---select the table’emp pay details’(by

default it is selected)---Add

Here double click on required fields like EMP ID,EMP NAME,BP-----CLICK F5 OR

Click ‘Run Query’

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OUTPUT:

Save the Query as ‘Query-1’

Title: Find out new values through apply formula

Q-32

From the following details calculate Total Cost and Profit/Loss of each quarter
for the year 2016-2017 by using appropriate QUERY.

QUARTER SALES COST ADM SELLING TOTAL PROFIT/

EXP EXP COST LOSS
Q1 80000 45000 5000 2000
Q2 60000 35000 5000 3000
Q3 50000 30000 6000 4000
Q4 40000 30000 7000 5000

Procedure:

Step-1(Create and name the database)

Application---Office----LibreOffice Base------Create a new Database-----Next--------

-Finish-------Save the Database with a suitable name(Here we can save the database
with the name “Total cost and profit”)

Step-2 (Create and give name to the Table)

Select “Create table in design view”------Enter the field name and appropriate Field
Type

Field Name Field Type

QUARTER TEXT(VARCHAR)
SALES Number(Numeric)
COST Number(Numeric)
ADM EXP Number(Numeric)
SELLING EXP Number(Numeric)
2019.1(22-7-19) 56 Binoy George
Step-3 (Set Primary Key)

To set QUARTER as Primary Key.

Step-4 (Save the table by giving suitable name)

Click on the save button to save the Table. In Save as dialog box enter Table “Table
cost and profit” as Table name and click OK button. Then Close the screen by click
(X)

Step-5 (Enter data in the newly created Table)

Double click on the newly created table” Table cost and profit ”to open and enter
data.Then enter the details of all employees in the table as given in the question.Then
close the window(X).

Step-6(Find out DA and GROSS PAY)

Select icon “Queries “and select “Create Query in Design View”----select “Table
cost and profit”----Add----Close-------double click on the required fields---here -
QUARTER,SALES,COST,ADM EXP and SELLING EXP

Step-7 In the next column, against the Field, enter the following formula to calculate
TOTAL COST

“COST”+”ADM EXP”+”SELLING EXP”

Step-8 Against the ‘Alias’ in this column enter the term TOTAL COST, to define the
name of the field.

Step-9 In the next column, against the Field, enter the following formula to calculate
PROFIT/LOSS

“SALES”-(“COST”+”ADM EXP”+”SELLING EXP”).

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Then press-F5

OUTPUT:

Title: Relationship
Q-33

Create database tables named EMPLOYEE and PAY DETAILS with the
following field names

Table Name Fields

EMPLOYEE EMP ID,EMP NAME,EMP SEX
PAY DETAILS EMP ID,BP,DA,HRA
Create relationship between these two tables.

Procedure:

Step-1(Create and name the database)

Application---Office----LibreOffice Base------Create a new Database-----Next---------

Finish-------Save the Database with a suitable name(Here we can save the database
with the name Employee details)

Step-2(Create and name the Tables)

Create Table-1 EMPLOYEE

Select “Create table in design view”------Enter the field name and appropriate Field
Type

Field Name Field Type

EMP ID TEXT(VARCHAR)
EMP NAME TEXT(VARCHAR)
EMP SEX TEXT(VARCHAR)

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Step-3(Set Primary Key)

Set EMP ID as Primary Key.Then save Table-1 byclick on the save button and give
the name’EMPLOYEE’. Then Close the screen by click (X)

Create Table-2 PAY DETAILS

Select “Create table in design view”------Enter the field name and appropriate Field
Type

Field Name Field Type

EMP ID TEXT(VARCHAR)
BP Number(Numeric)
DA Number(Numeric)
HRA Number(Numeric)
Step-3(Set Primary Key)

Set EMP ID as Primary Key. Then save Table-1 by click on the save button and give
the name ‘PAY DETAILS’. Then Close the screen by click (X)

Now Two Tables created, there is a common factor”EMP ID” in both the
tables. It is essential to create Relationship

Step-7 (Create Relationship)

Go to the Menu Tools-----Relationship-----here add both the tables “Employees”

and “pay details” and close the screen.

Step-8

In the relationship window, click with mouse on the “EMP ID” of one table and
drag and drop on to the “EMP ID“field of the second table. Now a connecting
line between these two fields is formed. Then click on save button to save the
relationship and close the window.

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 Relationship created between two tables
with the help of common factor “EMP ID”

Step-9 Click on query button and select “Create query in design view”-----add both
the tables to query design window -----close.

OUTPUT:

Title: Setting Field Width, Create Report

Q-34

Create STUDENT table in database with the following fields

Field Name Data Type Field Width

STUD NO Text 5
STUD NAME Text 25
SEX Text 1
PLACE Text 20
CLASS Text 10
(Hint: Classes are Science,Commerce,and Humanities)

a) Enter six records with imaginary details

b)Prepare of report of students from commerce class.

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 Procedure:
Step-1(Create and name the database)
Application---Office----LibreOffice Base------Create a new Database-----Next--
-------Finish
Save the Database with a suitable name (Here we can save the database with
the name ‘students detailas’)
Step-2(Create and name the Table)
Select “Create table in design view”------Enter the field name and appropriate
Field Type.Also set length of Field Type.

Field Name Field Type Field Width(Length)

STUD NO TEXT(VARCHAR) 5
STUD NAME TEXT(VARCHAR) 25
SEX TEXT(VARCHAR) 1
PLACE TEXT(VARCHAR) 20
CLASS TEXT(VARCHAR) 10

Step-3(Set Primary Key)

To set EMP ID as Primary Key right click on the row sector of the STUD NO
and select the “Primary Key” from the drop down menu.
Step-4(Save the table by giving suitable name)
Click on the save Button to save the Tale.In Save as dialog box enter ‘table-
students details’ as Table name and click OK button. Then Close the screen
by click (X)
Step-5 Enter six records with imaginary details in the newly created Table-
students details
Then Close the screen by click (X)
Step-6 Create list of COMMERCE students using Query

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 Queries----Create Query in design view---select the table’table-students
details’(by default it is selected)---Add

Enter the criterion as COMMERCE, against the criterion in the CLASS

column, then press F5 or Run Query button to display the result. Then
close and save the Query with a suitable name (default name Query1)

Step-7 Create Report

Select’ Reports’icon----Use Wizard to create reports----select all fields

using “>>”------Finish(if you want,you can use various options like sort
option,choose option etc before click finish button)

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 OUT PUT:

Note: We can take print out or save it as document of this Report

Prepared By, BINOY GEORGE, HSST, MKNM HSS, Kumaramangalam, Thodupuzha

Note: For more practical questions and explanations with screenshots, search my study
notes of Computerised Accounting published in www.hsslive.in,
www.hssplustwo.blogspot.com, www.educom.in

2019.1(22-7-19) 63 Binoy George

 VIVA Question Pool
Chapter-1 Overview of Computerised Accounting System
1. Codes using alphabets or abbreviations(TDPA) are called-----
Mnemonic codes
2. Give an example for block code…….100-199
3. CD-001,CD-002 etc are example for…….code.(Sequential code)
4. The processed data is called…..Information
2. Expand the term MIS?
Management Information System
3. List out important components of CAS.
Ans: Procedures, Data People, Hardware, software
4. The process of classifying the items of similar nature into one place is called ---
--Ans.Grouping
5. Program and instruction to perform a particular task is …..
Software
6. Two advantages of computerised Accounting System ?
7. Two limitations of computerised accounting system?
8. Security features of Computerised Accounting System?

Chapter-2 Spreadsheet
1. A spread sheet file is known as ------Workbook
2. Pre-defined formulae in spreadsheets are called ------Function
3. The intersection of rows and columns in a worksheet is called-------Cell
4. The cell reference of 4th column and 1st row is-------D1
5. In cell address E7,E represents-----5th column
6. A group of adjacent cells that forms a rectangular area is called------Range
7. By default,”labels” entered in a spreadheet have------align ment.(Left)
8. By default,”numbers” or “Value” entered in a spreadheet have------align
ment.(Right)
9. Examples for Mathematical function?(SUM,SUMIF,ROUND)
10. Examples for Logical Function?(IF,AND,OR)
11. Examples for Financial Function?(PV,FV,PMT)
12. Syntax of IF Function?
13. Syntax of PMT? [=PMT(Rate,NPER,PV,FV,Type)
14. An example for ‘Statistical Function’?
15. SUMIF( ) is an example for----Function.(Mathematical Function)
16. Syntax of PMT is=PMT(Rate,NPER,PV,FV,Type),here NPER stands for?
(Total number of payment periods for the life time of the loan)

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 17. Two uses of Pivot Table?
18. AND function comes under-----function.(Logical)
19. Examples for Spreadsheets?
20. The function which counts the number of cells which contain any value.------
COUNTA( )
21. By default the number of worksheets in a workbook of LibreOffice Calc is----
One
22. Absolute cell reference?
23. Use of Spreadsheets?

Chapter-3 Use of Spreadsheet in Business Application

1. Syntax of SLN? SLN(Cost,salvage,life)
2. Usage of DB Function?
3. Syntax of DB?
4. How to calculate Basic Pay Earned (BPE)?

Chapter-4 Graphs and Chart for Business Data

1. Legend?
2. Elements of charts?
3. Any two advantages of charts?
4. Steps for creating a chart?

Chpter-5 Accounting Software Package-GNU Khata

1. Short Key(Function Key ) for Purchase Voucher?
2. Path to display P&L Account?
3. Proprietary software? Example?
4. FOSS?
5. Examples for Accounting Software Packages?
6. Sub groups of current assets?
7. Total Groups in GNU Khata?
8. Total sub groups in GNU Khata?
9. Profit and Loss Account Groups?
10. In GNU Khata ‘Purchase Account’ is created under the group…….
11. Use of Sales Voucher?
12. Use of ‘Receipt Voucher’?
13. Vouchers in GNU Khata?
14. Is it possible to create ledger account during voucher entry?
15. Steps to create Ledger?

2019.1(22-7-19) 65 Binoy George

 16. Machinery Purchased from Altd for Rs.8000 on credit recorded through
.......Voucher?
17. BRS is available in ….menu.
18. Prepaid Expenses account is created ……..group.
19. Sold goods to Mohn,here Mohan Account is created under……Group and
……Sub group.
20. Which voucher is used to make rectification entries?
21. Is it possible edit an Account?
22. Steps to delete a ledger account?
23. List a transaction recorded through ‘Journal Voucher’?
24. Purchased goods and paid by cheque recorded through ….voucher?
25. Debit Note?

Chapter-6 Database Management System

1. DBMS?
2. Components of DBMS?
3. Example ‘Entity’ and ‘Attributes’?
4. SQL?
5. Primary key?
6. Data type of ‘Students ID’?
7. Steps to create Table?
8. Query?
9. Report?
10. Relationship?
11. Normalisation?
12. Example for Desktop database?
13. Server database?
14. A column of the table in LibreOffice base is called …..
15. A Query is run from the……..menu

Prepared by, BINOY GEORGE, HSST, MKNM, HSS, Kumaramangalam, Thodupuzha

2019.1(22-7-19) 66 Binoy George