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12.1.2 Software

Chapter 12: Applications of Computers in Accounting · ACCOUNTANCY

Accountancy . . Software A set(s) of programmes, which is used to work with such hardware is called its software. A coded set of instructions stored in the form of circuits is called firmware.

There are six types of software as follows: (a) Operating System : An integrated set of specialised programmes that are meant to manage the resources of a computer and also facilitate its operation is called operating system. It creates a necessary interface that is an interactive link, between the user and the computer hardware. (b) Utility Programmes : These are a set of computer programmes, which are designed to perform certain supporting operations: such as programme to format a disk, duplicate a disk, physically reorganise stored data and programmes. (c) Application Software : These are user oriented programmes designed and developed for performing certain specified tasks: such as payroll accounting, inventory accounting, financial accounting, etc.

(d) Language Processors : These are the software, which check for language syntax and eventually translate (or interpret) the source programme (that is a programme written in a computer language) into machine language (that is the language which the computer understands). (e) System Software : These are a set of programmes which control such internal functions as reading data from input devices, transmitting processed data to output devices and also checking the system to ensure that its components are functioning properly. (f) Connectivity Software : These are a set of programmes which create and control a connection between a computer and a server so that the computer is able to communicate and share the resources of server and other connected computers. .

. People People interacting with the computers are also called live-ware of the computer system. They constitute the most important part of the computer system : • System Analysts are the people who design data processing systems. • Programmers are the people who write programmes to implement the data processing system design.

• Operators are the people who participate in operating the computers. People who respond to the procedures instituted for executing the computer programmes are also a part of live-ware. . .

Procedures The procedure means a series of operations in a certain order or manner to achieve desired results. There are three types of procedures which constitute © NCERT not to be republished

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