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Accountancy · 2022 · 3 marks
CBSE 2022 · Region 2 · Set 3 · Q11
Give the meaning of Database Management System.
Give the meaning of Database Management System.
OR
State the steps involved in preparing Payroll Accounting.
Marking-scheme solution
DBMS is a system that provides a variety of software tools for organizing,
processing and querying data in a flexible manner.
It is computerized data-keeping system. Users of the system are given facilities
to perform several kinds of operations on such system for either manipulation of
the data in database or the management of the data base structure itself.
OR
Q. . (b) State the steps involved ……………………..
Ans.
Steps involved in Payroll Accounting :
(i)
Maintaining payroll related data such as Employee No., Name, Attendance,
Basic Pay, etc.
(ii)
Periodic Payroll Computations, which includes the calculation of various
earnings and deduction heads.
(iii)
Preparation of salary statement and employee salary slips.
(iv)
Generation of advice to bank to transfer salary and other related statutory
payments in employees individual, bank A/c.
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CBSE Class 12 Accountancy past-paper question from the 2022 board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.