Match List-I with List-IIList-I (Components of Computerized Accountin…

The correct answer is Option (3) → (A) - (III), (B) - (I), (C) - (IV), (D) - (II)

A computerised accounting system rests on hardware (the computer and its parts), software and people who use it. Software is of two kinds: system software, which runs the computer itself (an operating system such as Windows), and application software, which does a user's own work (accounting, typing letters, making spreadsheets).

(A) Random Access Memory — this matches (III) Hardware. RAM is a physical part of the computer that holds data while it is being processed, like the CPU, keyboard or hard disk.

(B) MS Office — this matches (I) System Software, by elimination. The pairing does not actually hold: MS Office (Word, Excel, PowerPoint) is application software, used for the user's own tasks; it does not run the computer. It is left with (I) only because the other three items take the other three entries.

(C) Tally — this matches (IV) Application Software. Tally is accounting software, a package built to do the user's accounting work, so it is application software.

(D) User — this matches (II) Accountant. The people component of the system is its users, and in an accounting system the user is the accountant who enters and processes the transactions.

Note: It seems that there is a mistake in the original NTA paper, which pairs (B) MS Office with (I) System Software when MS Office is application software. The question can still be solved: RAM, Tally and User each fit only one entry, and only Option (3) pairs all three of them correctly.