Cyber Law

Cyber law was established on 30th Bhadra , 2061 B.S for stopping computer crime and abuse.This note provides an information about cyber law including the introduction to cyber crime , hacking and so on

Summary

Cyber law was established on 30th Bhadra , 2061 B.S for stopping computer crime and abuse.This note provides an information about cyber law including the introduction to cyber crime , hacking and so on

Things to Remember

  • Cyber law was established on 30th Bhadra , 2061 B.S for stopping computer crime and abuse.
  • Areas of Cyber law are Computer crime, Telecommunication law, Data protection and Digital signature
  • Telecommunication law is the technology process that entails the emission , transmission and reception of signals , representing symbol , text , images etc . through wires, radio, electric media.

MCQs

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Subjective Questions

Q1:

What are adjustment entries?


Type: Very_short Difficulty: Easy

Show/Hide Answer
Answer: <p>The entries, which are passed for those transactions, which are not included in the trial balance are called adjustment entries.</p>

Q2:

What are accured incomes?


Type: Very_short Difficulty: Easy

Show/Hide Answer
Answer: <p>Accrued incomes are those incomes that are earned but not yet received. They are the assets of the business.</p>

Q3:

What are prepaid expenses?


Type: Very_short Difficulty: Easy

Show/Hide Answer
Answer: <p>Prepaid expenses are those expenses that are paid in advance. They are assets of the business.</p>

Q4:

What are advance incomes?


Type: Very_short Difficulty: Easy

Show/Hide Answer
Answer: <p>The incomes, which are not earned but received in advance, are called advance incomes. They are the liabilities of the business.</p>

Q5:

What is depreciation?


Type: Very_short Difficulty: Easy

Show/Hide Answer
Answer: <p>The permanent decrease in the value of fixed assets due to continuous use is called depreciation. It is the loss of the business.</p>

Q6:

What is bad debt?


Type: Very_short Difficulty: Easy

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Answer: <p>The uncollectible or irrecoverable amount of debtors is known as bad debts.</p>

Q7:

What is provision for bad and doubtful debts?


Type: Very_short Difficulty: Easy

Show/Hide Answer
Answer: <p>The amount of provision, which is created for uncollectible debtors, is called provision for bad and doubtful debts.</p>

Q8:

What do you mean by interest on capital?


Type: Very_short Difficulty: Easy

Show/Hide Answer
Answer: <p>The amount of interest, which is allowed on capital, is known as interest on capital. It is an expense.</p>

Q9:

What are bad debts and provision for doubtful debts? How do you deal with these adjustment items in the final accounts?


Type: Short Difficulty: Easy

Show/Hide Answer
Answer: <p>The uncollectible or irrecoverable amount of debtors is known as bad debts. The amount of provision, which is created for uncollectible debtors, is called provision for bad and doubtful debts. These are losses of the business. It is deducted from debtors on the assets side of the balance sheet and shown on the debit side of the profit or loss account.</p>

Q10:

What are prepaid expenses? How do you deal with these adjustment items in the final accounts?


Type: Short Difficulty: Easy

Show/Hide Answer
Answer: <p>Prepaid expenses are those expenses that are paid in advance. They are assets of the business. These are shown on the assets side of the balance sheet and deducted from the concerned item on the debit side of the trading or profit and loss account.</p>

Q11:

What are advance incomes? How do you deal with these adjustment items in the final accounts?


Type: Short Difficulty: Easy

Show/Hide Answer
Answer: <p>The incomes, which are not earned but received in advance, are called advance incomes. They are the liabilities of the business. These are shown on the liabilities side of the balance sheet and deducted from the concerned item on the credit side of the profit or loss account.</p>

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Cyber Law

Cyber Law

Cyber law is a term that deals with the Internet's relationship to technological and electronic elements, including computers, software, hardware and information system. Simply, cyber law is the law which is used for stopping computer crime and abuse .

The First cyber crime

In 1820, Joseph-Marie Jacquard, a textile manufacturer in France, produced a loom. The device allowed the repetition of series of steps in the weaving of special fabrics. This resulted in a fear amongst Jacquard's employees that their traditional employment and livelihood were being threatened. They committed acts of sabotage to discourage Jacquard from further use of the new technology. This is the first recorded cyber crime!

Cyber law of Nepal was established on 30th Bhadra , 2061 B.S or 15th September, 2004 A.D

Importance of Cyber law

It is important because it helps to control crime related to internet.

Provision of cyber law of NEPAL

  • It has strong provision for punishment against cyber crime.
  • It provides legal status to digital signatures and electronic records which in turn are used in electronic banking, shopping and commerce.
  • It provides laws for formation of judicial system that operates only for crimes related to computer (internet and cyber space).

Areas of Cyber law

  • Computer crime

    It is very common in computer society . The hacking of data is more profitable than robbing a bank . Some destructive brain design computer virus and link to internet for everyone's access . These viruses damage the file system of computers . They also collect important information such as username and passwords and are delivered to the person who created the virus.

    Hacking :Internationally gaining unauthorized access to an important system is known as hacking .

    Cracker :A cracker is a computer user who attempts a break into copyright software or an information system .

  • Telecommunication law

    It is the technology process that entails the emission , transmission and reception of signals , representing symbol , text , images etc. through wires, radio, electric media , optic cables or other electro-magnetic system .

  • Digital signature

    A digital signature is the digital identity of the sender that uniquely identifies the particular sender electronically.

Lesson

Cyber law and Computer Ethics

Subject

Computer Science

Grade

Grade 10

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