System Software
A set of the program, which are specially written to provide the user a precise functioning like solving a specific problems is termed as a software package. This note provides an information about different types of software.
Summary
A set of the program, which are specially written to provide the user a precise functioning like solving a specific problems is termed as a software package. This note provides an information about different types of software.
Things to Remember
- Programs are the collections of data and instructions in a systematic order to perform some work.
- The software is the collection of program and other associated documents that help to control, manage and integrate the components of a computer system to accomplish a specific task.The software can be divided into two types. They are: system software and application software.
- The software that helps to activate the computer system and provide an operating environment for other application software is called system software. It can be categorized into three types: operating System (OS), device drivers, languages translator(compilers, interpreters, and assemblers) and utility software.
- The main function of OS is to manage the disk access, files process etc.
- Assembler is also called source program.
MCQs
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Subjective Questions
Q1:
The opening balance sheet and the receipts and payments account of a club are given below:
Balance sheet
2014, December 31
Capital and liabilities |
Amt (Rs.) |
Assets |
Amt (Rs.) |
Capital funds |
18,000 |
Club premises |
15,800 |
Outstanding salaries |
1,200 |
Furniture |
1500 |
|
|
Subscription due |
1,700 |
|
|
Cash |
200 |
|
19,200 |
|
19,200 |
Receipt and payment account
December 31, 2015
Receipts |
Rs. |
Payments |
Rs. |
Balance b/d |
200 |
Salaries |
5,500 |
Subscription |
22,500 |
Printing |
2,500 |
Donation |
5,500 |
Wages |
4,800 |
|
|
Furniture |
10,000 |
|
|
Balance c/d |
5,400 |
|
28,200 |
|
28,200 |
Additional information:
Depreciate furniture by 110%
Donation is to be capitalized
Salary paid includes the outstanding of last year
Required:
Income and Expenditure a/c
Balance sheet of the current year
Type: Short Difficulty: Easy
Q2:
The opening balance sheet and the receipt and payment account of the Kirtipur Club are given below:
Balance Sheet
As on 1st Baishak, 2070
Liabilities |
Rs. |
Assets |
Amt Rs. |
Capital fund |
1,00,000 |
Fixed assets |
80,000 |
Advance subscription |
5,000 |
Subscription due |
10,000 |
Outstanding salaries |
5,000 |
Prepaid insurance |
5,000 |
|
|
Cash at bank |
15,000 |
|
1,10,000 |
|
1,10,000 |
Receipt and Payment account
Receipts |
Amt Rs. |
Payments |
Amt Rs. |
To balance b/d |
15,000 |
By salaries |
|
To entrance fess |
20,000 |
2069 |
5,000 |
To life membership fess |
30,000 |
2070 |
25,000 |
To subscriptions |
|
By electricity and telephone |
30,000 |
2069 |
10,000 |
By printing and stationery |
10,000 |
2070 |
80,000 |
By general expenses |
30,000 |
2071 |
5,000 |
By seminars & party expenses |
20,000 |
To sundry income |
40,000 |
By insurance premium for 2071 Poush end |
10,000 |
|
|
By balance c/d |
70,000 |
|
2,00,000 |
|
2,00,000 |
Additional information:
Capitalize 50% Entrance fess
Depreciate fixed assets by 10%
Subscription due for 2070 Rs.20,000
Required:
Income and Expenditure account
Balance Sheet at the end of Chaitra
Type: Short Difficulty: Easy
Q3:
The Bhaktapur club furnished you the following statements and information:
Balance sheet
As on 31st Chaitra, 2068
Liabilities |
Amt Rs. |
Assets |
Amt Rs. |
Capital fund |
4,300 |
Equipment |
3,000 |
Loan |
1,200 |
Furniture |
800 |
|
|
Subscription due |
200 |
|
|
Cash |
1,500 |
|
5,500 |
|
5,500 |
Receipts and Payments account
For the year ending 31st Chaitra, 2068
Receipts |
Amt Rs. |
Payments |
Amt Rs. |
To opening balance |
1,500 |
By wages and salaries |
1,200 |
To subscription |
6,000 |
By sundry expenses |
890 |
To donation |
1,800 |
By furniture |
2,700 |
To sundry receipts |
700 |
By balance c/d |
5,210 |
|
10,000 |
|
10,000 |
Additional information:
Subscription outstanding for 2069 Rs.400
Donation is to be capitalized
Interest on loan @ 10% is outstanding
Depreciate furniture by 10%
Required:
Income and Expenditure account
Balance sheet as on 31st Chaitra, 2068
Type: Short Difficulty: Easy
Q4:
The opening balance sheet and receipts and payments account of the Bhanu Bhakta Memorial Library are given below:
Balance sheet, Baishak 1 2067
Liabilities |
Amount |
Assets |
Amount |
Capital fund |
50000 |
Equipments |
15700 |
Advance subscription |
2,500 |
Subscription due |
5,000 |
Outstanding salaries |
2,500 |
Books |
27,000 |
|
|
Cash at bank |
7,300 |
|
55,000 |
|
55,000 |
Receipts and Payments account for 2067
Receipts |
|
Amount |
Payments |
|
Amount |
To balance b/d |
|
7,300 |
By salaries |
|
|
To entrance fees |
|
10,000 |
For 2066 |
1,500 |
|
To life membership |
|
15,000 |
For 2067 |
12,500 |
14000 |
To subscription |
|
|
By electricity and telephone |
|
15,000 |
For 2066 |
5,000 |
|
By printing and stationery |
|
6,900 |
For 2067 |
40,000 |
|
By general expenses |
|
15,000 |
For 2068 |
2,700 |
47,700 |
By seminars and party expenses |
|
10,000 |
To sundry income |
|
20,000 |
By purchase of books |
|
3,600 |
|
|
|
By balance c/d |
|
35,500 |
|
|
1,00,000 |
|
|
1,00,000 |
Additional information:
60% of the entrance fees is to be capitalized.
Depreciation on equipment is @10% and on book @20%.
Outstanding subscription for 2067 is Rs.3,000.
Required:
Income and expenditure account
Balance sheet
Type: Short Difficulty: Easy
Q5:
The opening balance sheet and receipts and payments account of a Club are given below:
Balance sheet, December 31st Last year
Liabilities |
Amount |
Assets |
Amount |
Capital fund |
72,000 |
Club Premises |
94,800 |
Outstanding salaries |
7,200 |
Furniture (old) |
9,000 |
5% loan |
36,000 |
Subscription due |
10,200 |
|
|
Cash |
1,200 |
|
1,15,200 |
|
1,15,200 |
Receipts and Payments account, December 31st Current year
Receipts |
Amount |
Payments |
Amount |
To balance b/d |
1,200 |
By office expenses |
33000 |
To subscription(ii) |
1,35,000 |
By purchase of food material |
15,000 |
To donation (iii) |
33,000 |
By 12% loan (31-12-2065) |
28,800 |
To sales of old furniture (on June 30) |
8,000 |
By general expenses |
60,000 |
|
|
By balance c/d |
40,400 |
|
1,69,200 |
|
1,69,200 |
Additional information:
- i) Includes Rs.2,000 paid out of the last year’s outstanding salaries.
Includes Rs.5,200 collected out of last year’s outstanding subscription.
Includes two third part of donation is to be capitalized.
Charge 10% depreciation p.a. on furniture.
Interest on loan is unpaid for the whole year.
Required:
Income and expenditure account
Balance sheet
Type: Short Difficulty: Easy
Videos
Receipts and Payments Account
Income and Expenditure Account

System Software
We can compare, the computer system, hardware and software with human and human intelligence respectively. All the activities of human body like running eating, speaking are based on the thoughts and feeling raised by the brain. All these actions are initiated and controlled by our brain. If the brain doesn't raise such feeling and control, we will be idle and cannot do anything. Similarly, computer system (Hardware) is also initiated and controlled by the set of programs called software. Programs are the collections of data and instructions in a systematic order to perform some work.
A set of the program, which are specially written to provide the user a precise functioning like solving a specific problems is termed as a software package. For example word, processor package helps to create the documents, save the document, modify and print the documents. "Software is the collection of program and other associated documents that help to control, manage and integrate the components of a computer system to accomplish a specific task."
Type of Software
In broad sense, we can classify the software into two types:
- System software
- Application software
System Software
The software that helps to activate the computer system and provide an operating environment for another application software is called system software. It's primary work is to control, integrate and manage the individual hardware components of a computer system. This software provides an operating and programming environment where programmer and user can create and the application software for their day to day application. It can be explained by three types:
1. Operating System (OS)
Software that helps to activate the computer system and provide a common platform to operate the computer system by the user is called OS. It is the first layer of software loaded into computer memory at the time of booting (Start Up). The main function of OS is to manage the disk access, files process etc. Another software is loaded in the environment of OS. Windows XP, Linux, MS-DOS etc are popular OS.
2. Device Drivers
As we discuss, system software helps to activate and recognize the computer hardware devices. To activate and recognize the hardware devices computer system requires special software called device drivers. To work with all devices, we need this software. For example to work with the modem, printers we have to install their driver software then only these devices will work. Until we install a device driver, OS will not recognize the device connected to the system.
3. Languages Processor
Translator program is a computer program that converts the programming instructions written in human convenient form into machine codes. The computer is digital devices. It can work only on the digits which are 0 to 1. All the commands, data, and instructions are required to be converted into machine code which is the combination of 0's and 1's. Different types of programming languages accept the data and instructions on natural language like English. But a computer can not process such data and instructions in natural language. So they should be translated into machine code. To convert such natural language. So they should be translated into machine code.According to the nature and application processing we have three types of language translators.
- Compilers: Translator systems that compile the whole program and translate it into machine code at a time are compilers. This translator translates whole program at a time and creates object code then executive code. E.g.C Program, Pascal etc.
- Interpreters: A translator that can convert the source code (Program code) in linear manner without looking at an entire program at a time. It translate each statement or lines at one time and translate another line only after completing previous line. E.g. Beginners All-Purpose Symbolic Instruction Code (BASIC).
- Assemblers: It is a translator that can convert the assembly level language into machine code. It is also called source program.
4. Utility Software
Utility software helps a computer to work accurately and diligently. Any utility helps to restore backup on a computer, it also discard expired and unnecessary files in a computer. Some utility software recovers data, manage files, protect against computer virus and it also neutralizes virus from computer. Some utility software are attached with an operating system, such operating system is a text editor, backup utility, disk defragmentation and anti-virus.
Lesson
Computer Software
Subject
Computer
Grade
Grade 8
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