Electro Mechanical Computers

Mark I is the first electro-mechanical computer developed by Howard Aiken in 1937. There after many computers were invented. This note provide us an information about the series of Electro-Mechanical Computers invented after Mark I.

Summary

Mark I is the first electro-mechanical computer developed by Howard Aiken in 1937. There after many computers were invented. This note provide us an information about the series of Electro-Mechanical Computers invented after Mark I.

Things to Remember

  • Mark-I is the first electro-mechanical computer developed by Howard Aiken in 1937.
  • In 1942, J.V. Atanasoff and Clifford Berry in 1942 developed Atanasoff-Berry computer.
  • EDVAC was developed by John Mauchlay, John Presper Eckert with the assistance of John Von Neumann in 1952.
  • UNIVAC was first developed by John Mauchlay and J. Presper Eckert in 1951. 
  • EDSAC was developed by Maurice Wilkes and his team in 1949. 

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Subjective Questions

Q1:

What is trial balance?


Type: Very_short Difficulty: Easy

Show/Hide Answer
Answer: <p>A trial balance is a statement of debit andcredit balance of the ledger accounts which is prepared in order to prove the arithmetical accuracy of the books of account.</p>

Q2:

Define trial balance. Why is it prepared?


Type: Short Difficulty: Easy

Show/Hide Answer
Answer: <p>A trial balance is a statement of debit &amp; credit balance of the ledger accounts which is prepared in order to prove the arithmetical accuracy of the books of account. It is prepared after the preparation of various personal, real &amp; nominal accounts. It is also called the summary of assets, capitals, liabilities, expenses, income, etc. drawn from the ledger account.</p> <p>According to R. N. Carter,&ldquo;Trial balance is the list of debit and credit balances, taken out from the ledger; it also includes the balances of cash and bank taken from cash book.&rdquo;</p> <p>According to J. R. Batliboi,&ldquo;Trial balance is a list of balances debit or credit standing in the books of a trader at any given date.&rdquo;</p> <p>From the above definitions, it is obvious that a trial balance is a list of debit and credit balances of all the ledger accounts extracted on a given date. It is not an account rather only a statement. It is not a part of books of accounts maintained under double entry system. It is the statement of debit and credit balances of all the assets, liabilities, capital, incomes and expenses. It is the prepared in a separate sheet of paper to verify the arithmetical accuracy of books of account.</p> <p>A trial balance is prepared for following reasons: -</p> <ol><li><strong>To obtain summary information<br></strong>It provides summary information of all the ledger accounts in one place. It presents the balances of all the assets, liabilities, capital, incomes and expenses relating to a particular date.<br><br></li> <li><strong>To help in making comparison and decision<br></strong>It helps in comparing the balances of assets, liabilities, capital, incomes, and expenses between two different periods. Such comparison helps in making aproper judgment of different activities of the business and arriving at important decisions.<br><br></li> <li><strong>To check arithmetical accuracy<br></strong>The trial balance checks an arithmetical accuracy of the books of accounts. It checks whether the total of debit balances equals the total of credit balances or not. If the trial balance agrees, it proves the arithmetical accuracy. If it does not agree, it indicates the existence of errors in the books of accounts, which are to be located and rectified.<br><br></li> <li><strong>To facilitate for preparing the final accounts<br></strong>It serves the basis for preparing the final accounts. From the trial balance, the balances of incomes and expenses are placed on the trading and profit and loss accounts and balances of assets, liabilities and capital are placed on the balance sheet.<br><br></li> <li><strong>To help for locating and rectifying errors<br></strong>It helps to locate the accounting errors at theearly stage. It's disagreement is the signal for the existence of accounting errors in the books of accounts, which compels the accountant to locate and rectify them in time.<br><br></li> <li><strong>To help in minimizing errors and frauds<br></strong>It helps in minimizing the different types of accounting errors and frauds. If the errors and frauds are committed, the trial balance disagrees. Hence, it gives moral pressure to the accounting personnel to maintain books of accounts with great care and honesty.</li> </ol>

Q3:

What are the advantages of preparing trial balance?


Type: Short Difficulty: Easy

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Answer: <p>The following are the advantages of trial balance:</p> <ol><li>It verifies the arithmetical accuracy of recording and posting of financial transactions.</li> <li>It facilitates for preparing final accounts.</li> <li>It helps in locating, preventing and rectifying errors and frauds.</li> <li>It helps in the internal audit by supplying complete, reliable and accurate accounting information.</li> <li>It proves the authenticity of the balance sheet prepared by the business on the given date.</li> <li>It presents the position of all the accounts in one place.</li> </ol>

Q4:

What are the procedures of preparing trial balance?


Type: Short Difficulty: Easy

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Answer: <p>The trial balance can be prepared on daily or monthly or yearly basis as per the requirement of the business. It is prepared on a given date in a separate sheet of paper. It is prepared either using total method or balance method or compound method. The following are the procedures of preparing trial balance:</p> <ol><li><strong>Total method<br></strong>Under the total method, the trial balance is prepared with the debit and credit totals of all the ledger accounts.</li> <li><strong>Balance method<br></strong>Under the balance method, the trial balance is prepared with the debit and credit balances of all the ledger accounts.</li> <li><strong>Compound method<br></strong>Under the compound method, the trial balance is prepared with the debit and credit totals and balances of all the ledger accounts. Hence, the compound method is the combination of total and balance methods, which is also known as total cum balance method.</li> </ol>

Q5:

Prepare a trial balance from the following:

  1. Opening stock ……………..Rs.2,000
  2. Sales…………… Rs.30,000
  3. Return outward………………..Rs.1,000
  4. Cartage……………………..Rs.1,000
  5. Interest received……………………..Rs.2,000
  6. General expenses……………………..Rs.1,000
  7. Insurance……………………..Rs.500
  8. Purchases……………………..Rs.20,000
  9. Return inwards……………………..Rs.2,000
  10. Carriage……………………..Rs.1,000
  11. Rent……………………..Rs.1,000
  12. Salaries……………………..Rs.2,000
  13. Discount received……………………..Rs.500
  14. Wages……………………..Rs.3,000

Required: Trial Balance


Type: Short Difficulty: Easy

Show/Hide Answer
Answer: <p>Solution:</p> <p>Trial Balance</p> <div class="accounts"> <table><tbody><tr class="bordered"><td width="62"> <p>S.N.</p> </td> <td width="300"> <p>Heads of Account</p> </td> <td width="45"> <p>J F</p> </td> <td width="135"> <p>Debit Amt (Rs.)</p> </td> <td width="143"> <p>Credit Amt (Rs.)</p> </td> </tr><tr><td width="62"> <p>1.</p> </td> <td width="300"> <p>Opening stock</p> </td> <td width="45"></td> <td width="135"> <p>2,000</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>2.</p> </td> <td width="300"> <p>Sales</p> </td> <td width="45"></td> <td width="135"></td> <td width="143"> <p>30,000</p> </td> </tr><tr><td width="62"> <p>3.</p> </td> <td width="300"> <p>Return outward</p> </td> <td width="45"></td> <td width="135"></td> <td width="143"> <p>1,000</p> </td> </tr><tr><td width="62"> <p>4.</p> </td> <td width="300"> <p>Cartage</p> </td> <td width="45"></td> <td width="135"> <p>1,000</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>5.</p> </td> <td width="300"> <p>Interest received</p> </td> <td width="45"></td> <td width="135"></td> <td width="143"> <p>2,000</p> </td> </tr><tr><td width="62"> <p>6.</p> </td> <td width="300"> <p>General expenses</p> </td> <td width="45"></td> <td width="135"> <p>1,000</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>7.</p> </td> <td width="300"> <p>Insurance</p> </td> <td width="45"></td> <td width="135"> <p>500</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>8.</p> </td> <td width="300"> <p>Purchases</p> </td> <td width="45"></td> <td width="135"> <p>20,000</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>9.</p> </td> <td width="300"> <p>Return inwards</p> </td> <td width="45"></td> <td width="135"> <p>2,000</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>10.</p> </td> <td width="300"> <p>Carriage</p> </td> <td width="45"></td> <td width="135"> <p>1,000</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>11.</p> </td> <td width="300"> <p>Rent</p> </td> <td width="45"></td> <td width="135"> <p>1,000</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>12.</p> </td> <td width="300"> <p>Salaries</p> </td> <td width="45"></td> <td width="135"> <p>2,000</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>13.</p> </td> <td width="300"> <p>Discount received</p> </td> <td width="45"></td> <td width="135"></td> <td width="143"> <p>500</p> </td> </tr><tr class="bordered"><td width="62"> <p>14.</p> </td> <td width="300"> <p>Wages</p> </td> <td width="45"></td> <td width="135"> <p>3,000</p> </td> <td width="143"></td> </tr><tr><td width="62"></td> <td width="300"> <p>Total</p> </td> <td width="45"></td> <td width="135"> <p>33,500</p> </td> <td width="143"> <p>33,500</p> </td> </tr></tbody></table></div>

Q6:

Prepare a trial balance from the following:

  1. Capital ……………………..Rs.40,000
  2. Cash……………………..Rs.4,000
  3. Purchase……………………..Rs.54,000
  4. Discount……………………..Rs.1,000
  5. Sales……………………..Rs.50,000
  6. Sundry debtors……………………..Rs.20,000
  7. Sundry creditors……………………..Rs.40,000
  8. Opening stock……………………..Rs.53,000
  9. Interest received……………………..Rs.2,000

Required: Trial Balance


Type: Short Difficulty: Easy

Show/Hide Answer
Answer: <p>Solution:</p> <p>Trial Balance</p> <div class="accounts"> <table><tbody><tr class="bordered"><td width="62"> <p>S.N.</p> </td> <td width="300"> <p>Heads of Account</p> </td> <td width="45"> <p>J F</p> </td> <td width="135"> <p>Debit Amt (Rs.)</p> </td> <td width="143"> <p>Credit Amt (Rs.)</p> </td> </tr><tr><td width="62"> <p>1.</p> </td> <td width="300"> <p>Capital</p> </td> <td width="45"></td> <td width="135"></td> <td width="143"> <p>40,000</p> </td> </tr><tr><td width="62"> <p>2.</p> </td> <td width="300"> <p>Cash</p> </td> <td width="45"></td> <td width="135"> <p>4,000</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>3.</p> </td> <td width="300"> <p>Purchase</p> </td> <td width="45"></td> <td width="135"> <p>54,000</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>4.</p> </td> <td width="300"> <p>Discount</p> </td> <td width="45"></td> <td width="135"> <p>1,000</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>5.</p> </td> <td width="300"> <p>Sales</p> </td> <td width="45"></td> <td width="135"></td> <td width="143"> <p>50,000</p> </td> </tr><tr><td width="62"> <p>6.</p> </td> <td width="300"> <p>Sundry debtors</p> </td> <td width="45"></td> <td width="135"> <p>20,000</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>7.</p> </td> <td width="300"> <p>Sundry creditors</p> </td> <td width="45"></td> <td width="135"></td> <td width="143"> <p>40,000</p> </td> </tr><tr><td width="62"> <p>8.</p> </td> <td width="300"> <p>Opening stock</p> </td> <td width="45"></td> <td width="135"> <p>53,000</p> </td> <td width="143"></td> </tr><tr class="bordered"><td width="62"> <p>9.</p> </td> <td width="300"> <p>Interest received</p> </td> <td width="45"></td> <td width="135"></td> <td width="143"> <p>2,000</p> </td> </tr><tr><td width="62"></td> <td width="300"> <p>Total</p> </td> <td width="45"></td> <td width="135"> <p>1,32,000</p> </td> <td width="143"> <p>1,32,000</p> </td> </tr></tbody></table></div>

Q7:

Prepare a trial balance from the following items given:

  1. Rent……………………..Rs.525
  2. Creditors……………………..Rs.1,200
  3. Capital……………………..Rs.13,400
  4. Sales……………………..Rs.17,600
  5. Discount received……………………..Rs.175
  6. Drawings……………………..Rs.1,000
  7. Bills payable……………………..Rs.1,350
  8. Debtors……………………..Rs.8,400
  9. Equipments……………………..Rs.4,000
  10. Bills receivable……………………..Rs.1,920
  11. Business premises……………………..Rs.4700
  12. Bank……………………..Rs.1,110
  13. Commission received……………………..Rs.420
  14. Purchases……………………..Rs.10,000
  15. Furniture and fittings……………………..Rs.600
  16. Salaries……………………..Rs.1,650
  17. Bad debts……………………..Rs.240

Required: Trial balance


Type: Short Difficulty: Easy

Show/Hide Answer
Answer: <p>Solution:</p> <p>Trial balance</p> <div class="accounts"> <table><tbody><tr class="bordered"><td width="62"> <p>S.N.</p> </td> <td width="300"> <p>Heads of Account</p> </td> <td width="45"> <p>J F</p> </td> <td width="135"> <p>Debit Amt (Rs.)</p> </td> <td width="143"> <p>Credit Amt (Rs.)</p> </td> </tr><tr><td width="62"> <p>1.</p> </td> <td width="300"> <p>Rent</p> </td> <td width="45"></td> <td width="135"> <p>525</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>2.</p> </td> <td width="300"> <p>Creditors</p> </td> <td width="45"></td> <td width="135"></td> <td width="143"> <p>1,200</p> </td> </tr><tr><td width="62"> <p>3.</p> </td> <td width="300"> <p>Capital</p> </td> <td width="45"></td> <td width="135"></td> <td width="143"> <p>13,400</p> </td> </tr><tr><td width="62"> <p>4.</p> </td> <td width="300"> <p>Sales</p> </td> <td width="45"></td> <td width="135"></td> <td width="143"> <p>17,600</p> </td> </tr><tr><td width="62"> <p>5.</p> </td> <td width="300"> <p>Discount received</p> </td> <td width="45"></td> <td width="135"></td> <td width="143"> <p>175</p> </td> </tr><tr><td width="62"> <p>6.</p> </td> <td width="300"> <p>Drawings</p> </td> <td width="45"></td> <td width="135"> <p>1,000</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>7.</p> </td> <td width="300"> <p>Bills payable</p> </td> <td width="45"></td> <td width="135"> <p>1,350</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>8.</p> </td> <td width="300"> <p>Debtors</p> </td> <td width="45"></td> <td width="135"> <p>8,400</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>9.</p> </td> <td width="300"> <p>Equipments</p> </td> <td width="45"></td> <td width="135"> <p>4,000</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>10.</p> </td> <td width="300"> <p>Bills receivable</p> </td> <td width="45"></td> <td width="135"></td> <td width="143"> <p>1,920</p> </td> </tr><tr><td width="62"> <p>11.</p> </td> <td width="300"> <p>Business premises</p> </td> <td width="45"></td> <td width="135"> <p>4700</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>12.</p> </td> <td width="300"> <p>Bank</p> </td> <td width="45"></td> <td width="135"> <p>1,110</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>13.</p> </td> <td width="300"> <p>Commission received</p> </td> <td width="45"></td> <td width="135"></td> <td width="143"> <p>420</p> </td> </tr><tr><td width="62"> <p>14.</p> </td> <td width="300"> <p>Purchases</p> </td> <td width="45"></td> <td width="135"> <p>10,000</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>15.</p> </td> <td width="300"> <p>Furniture and fittings</p> </td> <td width="45"></td> <td width="135"> <p>600</p> </td> <td width="143"></td> </tr><tr><td width="62"> <p>16.</p> </td> <td width="300"> <p>Salaries</p> </td> <td width="45"></td> <td width="135"> <p>1,650</p> </td> <td width="143"></td> </tr><tr class="bordered"><td width="62"> <p>17.</p> </td> <td width="300"> <p>Bad debts</p> </td> <td width="45"></td> <td width="135"> <p>240</p> </td> <td width="143"></td> </tr><tr><td width="62"></td> <td width="300"> <p>Total</p> </td> <td width="45"></td> <td width="135"> <p>34,145</p> </td> <td width="143"> <p>34,145</p> </td> </tr></tbody></table></div>

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Trial Balance
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Trial Balance
Electro Mechanical Computers

Electro Mechanical Computers

MARK-I

It is the first electro-mechanical computer developed by Howard Aiken in 1937. The machine was 5ft long, 3ft wide and 8ft high and used in 18000 vacuum tubes. The machine took 1 second to perform 3 mathematical calculations.

Atanasoff-Berry Computer (ABC )

In 1942, J.V. Atanasoff and Clifford Berry developed Atanasoff-Berry computer. It was developed to solve the simultaneous equation.

ENIAC (Electronic Numerical Integrator and Calculator)

In 1946, this machine was developed by John Mauchly and J. Presper Eckert. It used decimal number system for calculation. This machine can calculate 300 times faster than any other machine of that time. This machine was used in the military operation for firing ballistic missiles.

EDSAC (Electronic Delay Storage Automatic Computer)

This machine was developed by Maurice Wilkes and his team in 1949. It had 3000 vacuum tubes and consumed 30KW of electric power.

EDVAC (Electronic Discrete Variable Automatic Computer)

This machine was developed by John Mauchly, John Presper Eckert with the assistance of John Von Neumann in 1952. This machine was the first machine that could store programs in it with the help of binary digits.

UNIVAC ( Universal Automatic Computer)

This machine was first developed by John Mauchly and J. Presper Eckert in 1951. This was the first computer developed for commercial use.

History of computer in Nepal

The computer was introduced in Nepal in 2028 B.S. It was introduced by His Majesty's Government for the population census of 2028 B.S. This was the second generation computer called IBM 1401. In 2039, B.S. microcomputer such as Apple, vector sins etc was imported by private companies and individuals. Nowadays, computers with faster processing and larger storage are found cheaply in Nepalese market. At present, Computer Association of Nepal (CAN) is the governing body of Nepal's computer field.

Lesson

History of Computer

Subject

Computer

Grade

Grade 8

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