Use of Computers in Accounting

Principles of Accounting — Grade 12 | Unit 4 | NEB Nepal

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Introduction

The last four decades have witnessed a complete transformation of accounting practice — from ledger books and manual calculations to sophisticated computer-based accounting systems that process thousands of transactions in seconds, generate instant financial reports, and enable real-time financial management from anywhere in the world. In Nepal, this transformation is accelerating rapidly — from large banks processing millions of transactions daily through core banking systems to small businesses in Kathmandu maintaining accounts on Tally software. Unit 4 of NEB Grade 12 Principles of Accounting covers the conceptual foundations of computer-based accounting, the use of spreadsheet software (Microsoft Excel) for specific accounting tasks, and the use of dedicated accounting software — providing students with both the theoretical understanding and practical skills needed to work in Nepal’s increasingly digitized accounting environment.

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1. Computer System in Accounting

1.1 Meaning and Definition of Computerized Accounting

According to Paul A. Cassy and Roger H. Dow, “A computerized accounting system is an accounting information system that uses computers to process financial data — recording, classifying, summarizing, and reporting financial transactions with speed, accuracy, and efficiency far beyond what manual systems can achieve.”

According to R.N. Anthony and J.S. Reece, “Computer-based accounting systems are electronic information processing systems that collect, process, and communicate accounting data — they consist of hardware, software, data, procedures, and people working together to transform raw financial data into useful management information.”

According to Philip Kotler and Kevin Lane Keller (in the context of management information systems), “A computerized information system is a system that uses computer technology to organize, analyze, and disseminate information that managers need to make decisions, conduct operations, and manage their business.”

According to the Institute of Chartered Accountants of Nepal (ICAN), “Computerized accounting refers to the use of computer hardware and software to perform accounting tasks — including recording transactions, maintaining ledgers, preparing financial statements, and generating management reports — replacing or supplementing traditional manual bookkeeping methods.”

1.2 Elements (Components) of a Computerized Accounting System

According to R.N. Anthony and J.S. Reece, a computerized accounting system comprises five essential elements:

i. Hardware: The physical computing equipment — computers (desktop, laptop, server), storage devices (hard drives, USB drives), input devices (keyboard, scanner, barcode reader), output devices (printer, display screen), and network equipment (router, switch).

ii. Software: The programs and operating systems that direct the hardware to perform accounting tasks:

• System software: Operating systems (Windows, Linux, macOS) that manage hardware resources
• Application software: Accounting programs (Tally, QuickBooks, SAP, Excel) that perform specific accounting functions

iii. Data: The raw financial information entered into the system — transaction data, master data (customer records, supplier records, product lists), and reference data (chart of accounts, tax rates).

iv. Procedures: The rules and instructions governing how the system is used — data entry procedures, authorization procedures, backup procedures, security protocols.

v. People: The human element — data entry operators, accountants, IT support staff, system administrators, and managers who use the information produced.

According to Bodnar and Hopwood, “An accounting information system is a collection of resources such as people and equipment, designed to transform financial and other data into information. This information is communicated to a wide variety of decision makers.”

1.3 Importance (Advantages) of Computerized Accounting

i. Speed: Computers process thousands of transactions in seconds — what might take a manual bookkeeper hours or days can be completed instantly. Financial reports can be generated at any time without waiting for manual preparation.

ii. Accuracy: Computers perform arithmetic perfectly — eliminating calculation errors that are common in manual systems. The computer checks its own arithmetic automatically.

iii. Consistency and reliability: A computer applies accounting rules consistently — every transaction is processed in the same way, without the variability introduced by human judgment in routine processing.

iv. Real-time information: Computerized systems provide up-to-date financial information at any moment — management can check cash balances, debtors, creditors, and profit at any time, not only at month-end.

v. Storage and retrieval: Large volumes of financial data can be stored compactly on hard drives and cloud servers — and retrieved instantly using search functions. No physical filing cabinets required.

vi. Automatic report generation: Financial statements, trial balances, debtor and creditor reports, inventory reports, and management accounts can be generated automatically with a single command.

vii. Audit trail: Computerized systems maintain a complete, tamper-evident record of all transactions — including who entered them, when, and any modifications made. This supports audit and internal control.

viii. Integration: Modern accounting software integrates with other business systems — inventory management, payroll, banking, taxation — creating a unified information system.

ix. Cost efficiency: After initial investment, computerized accounting reduces ongoing labour costs — fewer staff can handle larger transaction volumes.

x. Error detection: Built-in validation checks (for example, preventing entry of negative stock quantities, or flagging transactions that exceed credit limits) catch many errors before they are processed.

1.4 Limitations of Computerized Accounting

i. Initial cost: Setting up a computerized system requires significant investment — hardware, software licenses, implementation, and staff training.

ii. Data security risks: Digital systems are vulnerable to hacking, malware, ransomware, and unauthorized access — requiring robust cybersecurity measures. In Nepal, cybersecurity threats to financial systems have grown significantly.

iii. Technical failures: Hardware breakdowns, software crashes, and data corruption can disrupt operations. Power outages — still a risk in some parts of Nepal — can cause data loss if backup power is unavailable.

iv. Dependence on technology: If the system fails, accounting work may come to a complete stop — unlike a manual system where work can continue with pen and paper.

v. Staff training requirement: Effective use requires trained staff — accounting personnel must understand both accounting principles AND the software they use. Training is an ongoing cost as software is updated.

vi. Human data entry errors: While arithmetic is accurate, data entry errors (wrong amounts, wrong account codes, wrong dates) are still possible — the computer processes whatever is entered, correct or not (“garbage in, garbage out”).

vii. Overreliance on system: Users may accept computer-generated reports without critical review — the output is only as reliable as the input and accounting rules configured in the system.

viii. Software limitations: Off-the-shelf accounting software may not perfectly match the specific needs of every business — customization can be expensive.

1.5 Process of Computerized Accounting

The accounting process in a computerized system follows the same logical sequence as manual accounting — but each step is automated:

Step 1 — Data Input: Financial transactions are entered into the system through a data entry interface — typically using forms that mirror traditional accounting documents (sales invoice, purchase invoice, payment voucher, journal entry).

Step 2 — Processing: The system automatically:

• Applies the accounting rules (debit/credit)
• Updates all relevant accounts simultaneously
• Calculates running balances
• Performs validation checks

Step 3 — Storage: All transaction data, account balances, and supporting information are stored in the system’s database — accessible for retrieval at any time.

Step 4 — Output (Reporting): At any time, the user can generate:

• Trial balance
• Profit and Loss Account / Income Statement
• Balance Sheet / Statement of Financial Position
• Cash Flow Statement
• Debtor and creditor aging reports
• Management reports and dashboards

Step 5 — Communication: Reports can be printed, exported to spreadsheets, emailed, or published online — reaching stakeholders instantly.

1.6 Information Sources in Computerized Accounting

Computerized accounting systems draw information from multiple sources:

i. Source documents: Sales invoices, purchase invoices, receipts, payment vouchers, cheques, credit notes, debit notes — entered directly or scanned and captured electronically.

ii. Electronic data exchange (EDI): Direct electronic transfer of transaction data between business systems — eliminating re-entry errors.

iii. Bank feeds: Direct import of bank transaction data from the bank’s electronic statement — automatically matching with the accounting system’s records.

iv. Point of Sale (POS) systems: Cash register systems that automatically record sales transactions into the accounting system.

v. Payroll systems: Payroll data transferred automatically to the accounting system — updating wage expense accounts and liability accounts.

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2. Recording in Excel

2.1 Excel as an Accounting Tool

Microsoft Excel is the most widely used spreadsheet application in the world — and one of the most important tools in the accounting professional’s toolkit. While Excel is not a dedicated accounting system, it is extensively used for:

• Preparing schedules and workings
• Creating depreciation calculations
• Building loan amortization tables
• Preparing payroll calculations
• Building financial models and budgets
• Performing data analysis

According to the AICPA (American Institute of Certified Public Accountants), “Spreadsheet skills are among the most essential technical competencies for accountants — proficiency in Excel directly enhances analytical productivity and accuracy.”

The NEB Grade 12 syllabus covers three specific Excel applications: depreciation schedules, loan amortization schedules, and payroll sheets.

2.2 Depreciation Schedule in Excel

A depreciation schedule is a table showing, for each fixed asset, the annual depreciation charge and the net book value (carrying amount) at the end of each year.

Key Excel functions used:

• SLN(cost, salvage, life): Calculates straight line depreciation per period
• DB(cost, salvage, life, period): Calculates declining balance depreciation
• Basic arithmetic formulas: =B2-C2 (Net Book Value = Cost − Accumulated Depreciation)

Structure of a Depreciation Schedule in Excel:

Column	Content
A	Asset Name
B	Cost (Rs.)
C	Residual Value (Rs.)
D	Useful Life (years)
E	Method (SLM/DBM)
F	Annual Depreciation = (B−C)/D for SLM
G	Year 1 NBV = B − F
H	Year 2 NBV = G − F (SLM) or G × rate (DBM)
…	Continuing for each year

Sample Excel Depreciation Schedule (Straight Line Method):

   A              B          C         D     E          F
1  Asset Name     Cost       Residual   Life  Annual     NBV End Yr1
                  (Rs.)      Value(Rs.) (Yrs) Depn (Rs.)
2  Machinery      500,000    50,000     5     =（B2-C2)/D2  =B2-F2
3  Furniture      120,000    0          8     =(B3-C3)/D3  =B3-F3
4  Vehicle        800,000    80,000     4     =(B4-C4)/D4  =B4-F4

For Reducing Balance Method:

Annual Depreciation Year n = Opening NBV × Rate

In Excel: Year 1 depn = =B2 * rate; Year 2 depn = =(B2-G2) * rate, etc.

Or using the DB function: =DB(cost, salvage, life, period)

2.3 Loan Amortization Schedule in Excel

A loan amortization schedule shows, for each repayment period, the total payment, the interest portion, the principal repayment, and the outstanding loan balance.

For a fixed instalment (equal monthly payment) loan:

$$\text{Equal Monthly Instalment (EMI)} = \frac{P \times r \times (1+r)^n}{(1+r)^n – 1}$$

Where: P = Principal; r = Monthly interest rate; n = Number of periods

Key Excel functions:

• PMT(rate, nper, pv): Calculates the equal periodic payment
  • rate = interest rate per period
  • nper = total number of payment periods
  • pv = present value (loan amount)
• IPMT(rate, per, nper, pv): Interest portion of payment in period ‘per’
• PPMT(rate, per, nper, pv): Principal portion of payment in period ‘per’

Structure of Loan Amortization Schedule:

Period	Opening Balance	Total Payment (PMT)	Interest (IPMT)	Principal (PPMT)	Closing Balance
1	=Loan Amount	=PMT(rate,nper,pv)	=IPMT(rate,1,n,pv)	=PPMT(rate,1,n,pv)	=Opening−Principal
2	=Prior closing	=PMT	=IPMT(rate,2,…)	=PPMT(rate,2,…)	=Opening−Principal
…
n	Small balance	=PMT	=small interest	=balance	=0

Example: Loan of Rs. 10,00,000 at 12% p.a. (1% per month) for 24 months.

Monthly Payment = PMT(1%, 24, -1000000) = Rs. 47,073 (approx.)

Period 1:

• Interest = 10,00,000 × 1% = Rs. 10,000
• Principal = 47,073 − 10,000 = Rs. 37,073
• Closing Balance = 10,00,000 − 37,073 = Rs. 9,62,927

The amortization schedule confirms that:

• Total interest paid = (47,073 × 24) − 10,00,000 = Rs. 1,29,752 (approx.)
• By the final payment, the outstanding balance reaches zero

Uses of loan amortization schedule:

• Shows the exact interest expense for each accounting period (for accrual accounting)
• Helps borrowers understand the true cost of borrowing
• Required by banks for customer statements
• Used by accountants to record correct interest expense and loan liability each period

2.4 Payroll Sheet in Excel

A payroll sheet is a document summarizing all employees’ earnings and deductions for a specific pay period — the basis for recording payroll expense in the accounting system and for distributing wages/salaries.

Structure of a Payroll Sheet:

Column	Content
Employee Name	Name of each employee
Employee ID	Unique identification number
Designation	Job title
Basic Salary	Fixed base pay amount
Allowances	House Rent Allowance (HRA), Travel, Dearness Allowance
Gross Salary	=Basic + Allowances
Provident Fund Deduction	Employee’s contribution (employee share)
Income Tax (TDS)	Tax deducted at source from salary
Other Deductions	Loan recovery, advance recovery
Total Deductions	=Sum of all deductions
Net Pay	=Gross Salary − Total Deductions

Key Excel formulas:

• Gross Salary: =D2+E2 (Basic + Allowances)
• PF Deduction (10% of basic): =D2*10%
• TDS (Tax): =IF(F2>500000,(F2-500000)*0.25+5000,IF(F2>300000,(F2-300000)*0.2,F2*0.01)) (simplified Nepal slab)
• Net Pay: =F2-G2-H2-I2
• Totals row: =SUM(B2:B50) for each column

Nepal-specific payroll components:

i. Provident Fund (PF): Nepal’s Social Security Fund (SSF) requires mandatory contributions — 11% from employer + 10% from employee of basic salary.

ii. Tax Deducted at Source (TDS): Employers must deduct income tax from salaries above the annual exemption limit (currently Rs. 5,00,000 for individuals) and remit to the Inland Revenue Department.

iii. CIT (Citizen Investment Trust): Some employers contribute to CIT as an additional retirement saving scheme.

iv. Gratuity provision: Employees serving more than 3 years are entitled to gratuity — a monthly provision may be made in the payroll.

Sample Payroll Sheet Format (Excel):

Employee  Desig.  Basic    Allow.  Gross   PF(10%)  TDS    Total   Net
Name              Salary   (Rs.)   Salary  (Rs.)    (Rs.)  Dedns   Pay
                  (Rs.)                    (Rs.)           (Rs.)   (Rs.)
─────────────────────────────────────────────────────────────────────────
Ram Kumar Chief   80,000   15,000  95,000  8,000    3,750  11,750  83,250
Sita Devi Acct    50,000   10,000  60,000  5,000    1,000  6,000   54,000
─────────────────────────────────────────────────────────────────────────
TOTAL            130,000   25,000 155,000  13,000   4,750  17,750 137,250
═════════════════════════════════════════════════════════════════════════

Journal entry for payroll:

Salary Expense A/c           Dr.  1,55,000    (Gross salary)
    To Salary Payable A/c        Cr.  1,37,250    (Net pay)
    To Provident Fund Payable A/c Cr.  13,000     (Employee PF deduction)
    To TDS Payable A/c            Cr.   4,750     (Income tax withheld)

Employer PF Expense A/c      Dr.  14,300     (11% employer PF)
    To Provident Fund Payable A/c Cr.  14,300

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3. Use of Accounting Software

3.1 Meaning and Types of Accounting Software

According to the ICMA, “Accounting software is a computer program that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, journal, general ledger, payroll, and trial balance — automating the traditional manual bookkeeping process.”

Types of accounting software by scale:

i. Simple bookkeeping software: For very small businesses — basic income and expense recording, invoicing. Example: Wave (free online), Zoho Books.

ii. Small business accounting software: For small and medium businesses — full double entry, inventory, payroll, tax. Example: QuickBooks, Xero, Sage.

iii. Enterprise Resource Planning (ERP) systems: Integrated systems covering accounting plus all other business functions (inventory, manufacturing, HR, CRM). Example: SAP, Oracle, Microsoft Dynamics.

iv. Sector-specific software: Designed for specific industries — banking (Pumori, Finacle, Temenos), construction, retail.

3.2 Popular Accounting Software in Nepal

i. Tally.ERP 9 / Tally Prime: The most widely used accounting software in Nepal — particularly among SMEs, traders, and manufacturing businesses. Tally provides complete accounting, inventory management, payroll, taxation (VAT), and financial reporting.

Tally is popular in Nepal because:

• Supports Nepal’s VAT system (13%) and tax filing requirements
• Available in Nepali language interface
• Relatively affordable and widely supported by local IT providers
• Supports all Nepali account types and transaction formats
• Integrated with Nepal’s IRD online filing systems

ii. Swastik: Nepal-specific accounting software designed for Nepali businesses — particularly for retail and trading companies. Supports Bikram Sambat dates and Nepali accounting practices.

iii. Pumori: Core banking software widely used by Nepal’s commercial banks, development banks, and cooperatives — specifically designed for banking operations.

iv. QuickBooks: International accounting software used by some larger Nepali businesses and NGOs dealing with international partners.

v. SAP: Used by Nepal’s largest companies — particularly multinational subsidiaries, major manufacturers, and some banks.

vi. Excel-based custom solutions: Many small and medium Nepali businesses use custom Excel workbooks as their primary accounting system — particularly for management accounts and analysis.

3.3 Features of Accounting Software

i. Company creation and setup: Define the company’s name, address, fiscal year, accounting method (cash or accrual), currency, and initial chart of accounts.

ii. Masters (Master Records): Define the standing data that transactions reference:

• Ledger Masters: All accounts in the chart of accounts (Cash, Bank, Debtors, Creditors, Capital, Sales, Purchases, etc.)
• Customer Masters: Details of each customer (name, address, credit limit, payment terms)
• Supplier Masters: Details of each supplier
• Product/Inventory Masters: Items held in stock (description, unit, purchase price, selling price)
• Employee Masters: Employee details for payroll

iii. Transaction entry modules:

• Sales module: Record sales invoices, receipts, credit notes
• Purchase module: Record purchase invoices, payments, debit notes
• Cash/Bank module: Record cash transactions, bank transfers, bank reconciliation
• Journal entry module: Record adjusting entries, general journal entries
• Payroll module: Calculate and record salaries, wages, deductions

iv. Inventory management: Track stock levels, issue materials, record purchases and sales of goods, value closing stock.

v. Taxation: Calculate VAT (13% in Nepal), generate VAT return data, calculate income tax provisions.

vi. Report generation: Generate all standard accounting reports automatically:

• Trial Balance
• Profit and Loss Account / Income Statement
• Balance Sheet
• Cash Flow Statement
• Debtor aging report
• Creditor aging report
• VAT report
• Payroll summary

3.4 Creating a Company in Tally

Step-by-step process of creating a company in Tally.ERP 9 / Tally Prime:

Step 1 — Launch Tally: Open the Tally application.

Step 2 — Create Company:

• From the main menu, select Create Company (or press Alt+F3 > Create Company)

Step 3 — Enter Company Details:

• Company Name: Enter the full legal name of the business (e.g., “YEP Nepal Pvt. Ltd.”)
• Mailing Name: Name for correspondence (same as company name or branch name)
• Address: Registered address of the company
• Country: Nepal
• State: Bagmati Province (or relevant province)
• Phone/Email/Website: Contact details
• Financial Year From: Enter the start of the fiscal year — 1 Shrawan (in BS format, usually 01-04 in Tally’s BS calendar)
• Books Beginning From: Same as financial year start (for new companies)
• Tally Vault Password: Optional security password for company data
• Use Security Control: Yes/No

Step 4 — Configure Accounting Features:

• Accounts with Inventory: Yes (if business deals in goods)
• Use VAT: Yes — enter Nepal VAT registration number
• Maintain Payroll: Yes (if managing employee salaries in Tally)
• Use Budgets and Scenarios: Yes (for budget control)
• Use Cost Centres: Yes (for departmental accounting)

Step 5 — Save: Press Enter/Yes to save — the company is created.

Step 6 — Define Chart of Accounts (Ledger Masters): After company creation, set up ledger accounts:

• Under Accounts Info > Ledgers > Create
• Assign each ledger to the appropriate group (Capital, Fixed Assets, Current Assets, Current Liabilities, Income, Expenses)

Step 7 — Create Inventory Masters (if applicable):

• Define stock items, units of measure, and pricing.

Step 8 — Enter Opening Balances:

• Enter opening stock levels, opening debtor/creditor balances, opening bank/cash balances.

3.5 Generating Reports in Accounting Software

Accounting software generates reports at any time — instantly and automatically. Key reports in Tally/accounting software:

i. Daybook: Lists all transactions entered for a specific day or period — equivalent to a journal.

ii. Ledger Account: Shows all transactions affecting a specific account and the running balance — equivalent to a ledger account in manual accounting.

iii. Trial Balance: Lists all ledger account balances — debit and credit. Verifies arithmetic accuracy.

iv. Profit and Loss Account: Automatically calculated income statement — generated from revenue and expense account balances.

v. Balance Sheet: Automatically generated balance sheet — from asset, liability, and equity account balances.

vi. Cash Flow Statement: Automatically derived — showing cash flows from operating, investing, and financing activities.

vii. Stock Summary: Current stock levels and values — essential for inventory control.

viii. Debtor Aging Report: Shows how long debtors have been outstanding — categorized by age (0–30 days, 31–60 days, 61–90 days, over 90 days). Critical for credit management.

ix. VAT Reports: Automatically calculates VAT payable or refundable — generates VAT return data for submission to the IRD.

x. Bank Reconciliation: Compares accounting system bank balance with bank statement — identifies outstanding cheques and uncleared deposits.

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4. Benefits of Computerized Accounting for Nepal’s Businesses

4.1 Compliance with Nepal’s Tax System

Nepal’s Inland Revenue Department (IRD) has been progressively digitalizing tax compliance — requiring businesses to submit VAT returns, income tax returns, and other filings electronically through the IRD Online portal (irdonline.gov.np). Accounting software that integrates with IRD’s systems significantly simplifies compliance:

• VAT return data generated automatically from sales and purchase records
• TDS returns generated from payroll records
• Annual income tax computation derived from accounting records

4.2 Banking Integration

Nepal’s commercial banks offer electronic banking services — including account statements, RTGS/NEFT transfers, and reconciliation reports — that can be imported directly into accounting software. This eliminates manual re-entry of banking transactions and reduces bank reconciliation time from hours to minutes.

4.3 Digital Nepal Initiative

Nepal’s government’s Digital Nepal Framework and the broader transition to e-governance is creating pressure for businesses to maintain digital records — for regulatory compliance, government procurement, and institutional credibility. Businesses with computerized accounting are better positioned to participate in Nepal’s digital economy.

4.4 Remote Accounting and Cloud-Based Solutions

Cloud-based accounting software (Tally on cloud, QuickBooks Online, Zoho Books) allows accountants and business owners to access financial records from anywhere with internet access — particularly valuable in Nepal’s geographically dispersed business environment, where business owners may be in one district and their accountant in Kathmandu.

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5. Computerized Accounting in Nepal’s Context

i. Tally dominance in Nepal: Tally is the standard accounting software for small and medium Nepali businesses — taught in most management colleges and widely expected in accounting job postings. NEB Grade 12 students who master Tally have a significant employment advantage.

ii. Banking sector: Nepal’s banks use sophisticated core banking systems — Pumori, Finacle, Temenos — that process millions of transactions daily. Understanding computerized accounting systems is essential for careers in Nepal’s largest formal employment sector.

iii. IRD digitalization: Nepal’s Inland Revenue Department requires electronic VAT filing, e-TDS filing, and online tax payment. Businesses without computerized systems struggle to meet these requirements efficiently.

iv. Cooperative sector: Nepal’s thousands of savings and credit cooperatives are increasingly adopting accounting software — moving from manual ledgers to computerized systems. This creates significant demand for accounting professionals with software skills.

v. NGO and donor reporting: Nepal’s large NGO sector — dealing with international donors who require detailed financial reporting in specific formats — has been among the early adopters of computerized accounting. QuickBooks and spreadsheet-based systems are common in this sector.

vi. Digital divide: Despite rapid growth, computerized accounting is still not universal in Nepal — particularly among micro and small enterprises in rural areas. Limited internet connectivity, power supply issues, and skill gaps remain barriers. This creates opportunities for accountants who can help small businesses digitize their records.

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Conclusion

Computerized accounting has transformed the accountant’s role — from a recorder of past transactions to an analyst, advisor, and strategic partner using real-time financial data to guide business decisions. The manual accounting skills developed in Grade 11 and the earlier units of Grade 12 provide the conceptual foundation; computerized tools provide the efficiency and analytical power to apply those concepts at scale.

As the ICAI (Institute of Chartered Accountants of India) has observed, “Technology will not replace the accountant — but the accountant who uses technology will replace the one who does not.” For Nepal’s Grade 12 accounting students, this is not merely a career observation — it is a practical guide to the investment they should make in developing both their accounting knowledge and their technology skills in parallel.

According to Paul A. Cassy and Roger H. Dow, “The computerized accounting system is only as good as the people who design it, maintain it, and use it — underlying accounting knowledge remains the essential foundation, regardless of the technology platform.” For NEB students completing Grade 12 accounting, this unit brings together all the preceding knowledge — bookkeeping principles, financial statements, cost accounting — and shows how technology amplifies the value of that knowledge in Nepal’s modern economy.

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Prepared for NEB Grade 12 Principles of Accounting — Unit 4: Use of Computers in Accounting Aligned with the National Curriculum Framework 2076, Curriculum Development Centre, Sanothimi, Bhaktapur