WAEC Financial Accounting 2009 Theory question 103

Theory question 103

Information Technology in Accounting

(a) State two differences between hardware and software in electronic data processing.
(b) Outline four functions of the Central Processing Unit (CPU) of a computer.

Show the model answer
Model answer

(a) Any two: hardware is the physical parts that can be seen and touched, software is the programs/instructions that cannot be touched; hardware carries out the work, software tells the hardware what to do; examples: hardware – keyboard, monitor, CPU, printer; software – operating system, accounting package.
(b) Any four: performs arithmetic operations (ALU); performs logical comparisons; controls and coordinates all parts of the computer (control unit); fetches, decodes and carries out program instructions; holds data and instructions being processed in main memory; controls the flow of data between input, storage and output devices.

Explanation

Give contrasting pairs in (a), not two separate lists.