Specifications

Computer Tutorial 3 Appendix B  1
APPENDIX B
Solutions to self-testing questions
Lesson 1
1. A computerized general ledger keeps financial information electronically in a
database. The database contains account numbers, names, budget information, and
balances for each account (in the chart of accounts) for each period. Transactions are
first entered in a transaction file called a batch. After the transactions are verified as
being in balance, the batch is posted.
2. The three main differences between a computerized general ledger and a manual
general ledger are:
 The computerized general ledger is always in balance because transactions that
would cause the general ledger to be out of balance cannot be posted. A manual
general ledger could be out of balance.
 A manual general ledger requires detailed posting procedures. In a computerized
general ledger, once transactions are entered into the batch, a simple command
posts the transactions to the general ledger.
 A manual system usually requires a general journal to be kept. A computerized
general ledger does not.
3. A chart of accounts is a logical structure of account numbers designed to expedite the
finding of an account in the general ledger. It also has implications for preparing
financial statements.
4. The company desktop in Accpac is the first window presented.
5. Computerized accounting software only allows transactions to be entered and posted
if they are in balance. Debit and credit totals must be equal. There are also built-in
controls to prevent introducing errors such as deleting accounts with existing
balances or posting to non-existent accounts. It does not prevent accounting
mistakes, however.
6. In a batch-oriented computerized accounting system, you enter transactions into a
batch, then post each transaction batch. You can check the transactions before
posting as permanent records. The direct entry method enables you to enter
transactions directly. With direct entry there is no means to verify each transaction
before it is reflected in the general ledger. Errors are more difficult to correct using
the direct entry method.
Lesson 2
1. Three ways to enter information in a field of an input window are:
 Type in the characters.
 Make your selection from the drop-down list and it will be entered automatically.
 Use the Finder button to the right of a field to locate your choice. Choose from the
list of available selections displayed in the related window, click Select, and your
choice is entered automatically.
Often a given field will have only one of these options available.