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TagsBalance Sheet Income Statement Debits And Credits Expense Dividend
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18. The commands which are used to manipulate the data in a database is called Data
manipulation languages (DML). They represent the SELECT, DELETE &
UPDATE. Any suitable example 3 marks

19. The advantages of DBMS: (a) Sharing of data; (b) Inconsistency is controlled;
(c) Data redundancy is reduced. 3 marks

20. As the name indicates, the system uses colour as a unique identifier in contrast to
numbers or letter. The different colours indicates categories to which they belong,
and used for classification and sorting. 3 marks

21. (a) M/s Mohan Ltd.

Bank Voucher


V. No. 2

Bank Account: 110001

S. No. Code Name of account Amount(Rs.) Date Narration

1. 710001 Equity Share Capital15,00,000 31/12/06Issue of Shares

2. 720001 Premium on issue 5,00,000 31/12/06Premium on issue

Total 20,00,000

Authorised by Venu Prepared by Ravi. 3 marks

(b) HRA SELECT Basicpay, iif (basicpay<= 20,000, 5000, iif
(basicpay >20000 and basicpay<= 30000, 10000, iif (basicpay >30000,
1500, null))) As hraamountFROM table1.

CCA SELECT basicpay, iif basicpay*0.1<1500,1500,basicpay*10)FROM
table1 3 + 1 = 4 marks

Total : 3+4 = 7 marks

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