NCERT Notes for Class 11 Accountancy Chapter 15 ACCOUNTING SYSTEM USING DATA BASE MANAGEMENT SYSTEM, (Accountancy) exam are Students are taught thru NCERT books in some of state board and CBSE Schools. As the chapter involves an end, there is an exercise provided to assist students prepare for evaluation. Students need to clear up those exercises very well because the questions withinside the very last asked from those.

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Libre office Base

Libre Office Base is a popularly used Database Management System (DBMS) to create, store and manage database.

Capabilities of Libre Office Base

  1. Storing data in an organized manner
  2. Enforcing data integrity constraints
  3. Representing complex relationship among data
  4. Restricting unauthorized access to database
  5. Flexibility to create multiple user interfaces
  6. Providing for data sharing and multi user transaction processing

Objects/components of Libre Office Base

Every component that is created using Libre Office Base is an object and several such similar objects constitute a class. Libre Office Base is made up of four-object classes.

1- Tables: This object class allows a database designer to create the data tables with their respective field names, data types and properties.

  • The tables are the back born and the data container of the data entered in to the data base.
  • Table is an object meant for storing data in the data base.
  • Tables have columns and rows.
  • Each of the column will have a field name at the top and each of the rows will represent a record

2- Queries:- Query may be defined as a set of instructions to retrieve certain information from the database.

3- Forms:- This object class allows the user to interact the back end data base. Forms are screens that allow viewing, adding and updating the data stored in the tables

4- Reports: This object class is used to create various reports, the source of information content of which is based on tables, queries or both.

Steps for creating Data base in Libre office Base

Step 1: Open Libre office Base

– Applications -Office- Libre office Base

“Data Base Wizard” Screen helps to create a database file or open an existing data base.

Step 2: Select data base create a new database finish

Step 3: Type file name

The default extension of Libre office Base. “.ODB”

Creating Database Table in Libre office Base

  1. Create table in design view
  2. Use wizard to create table
  3. Create view

The steps for creating tables in LibreOffice Base using design view .

Step 1Click at Tables object of LibreOffice Base left pane,

Step 2Click at Create Table in design view.

  • This result in providing a table window, the upper part of which has three columns: Field Name, Field Type and Description.
  • It is meant to define the schema of a table being created.
  • Each of its rows corresponds to a column of the table being created.
  • Two primary properties of the column of a table are its field name and field type.

Step 3- Set field name and field type

  • The Field name is meant to define the name of column to be created, followed by field type of such column.
  • The designer can optionally provide description of the column also.
  • Once the field type is defined, the designer can further specify the properties of each column in the lower part of the Table window.
  1. Field name : refers to column name of the table being created.
  2. Field Type : A data type/ Field type specifies the kind of information which can be stored in a field. It is the set of qualities that applies to all the values contained in that field.

Text [VARCHAR]: It is used to store a string of characters, Text or combinations of text and numbers( alphanumeric) that do not require calculations such as phone numbers, part numbers, postal codes etc. There are different text data types such as VARCHAR, VARCHAR_IGNORECASE, and CHAR.

Memo [LONGVARCHAR]: A Memo field can be used for storing large amounts alphanumeric information. Some typical uses for this data type would be a note, comments, description, or address field

Number : It is meant to store Numeric data used for mathematical calculations except for calculations involving money

Date : Used to store date into Database table.

Time : It is used to store time only.

Date/Time : It is used to store combination of both.

Currency : It is used for storing numbers in terms of Dollars, Rupees or other Currencies.

Yes/No : It is to declare a logical field which may have only one of the two opposite values alternatively given as: Yes or No, On or Off, True or False

Field Name Data Type








c) Description

Description helps to describe the field

d) Properties

In a database, field properties play an important role in controlling the behaviour of a field. In BASE, you can assign the following types of field properties:

Entry Required: Specifies whether the entry of data in the selected field is mandatory or not.

  • For example, in case you set the value as Yes in the field property of a selected field, it means that you must enter data in the field.
  • On the other hand, if the value is set as No, then you need not enter any data in the field.
  • In other words, you can skip this field.

Length: Specifies the field length, that is, the size of the field.

Decimal Places: Specifies the place of the decimal point from the right side of a numeric value. For example, if you specify the value 3 in the Decimal Places field property, it means that the decimal point is placed at the fourth position from the right side of the numeric value.

Default Value: Specifies the value that is added automatically in a field. You can change this value with a value of your own.

Format Example: Allows you to control the appearance of the data in a table.

You can use the built-in formats available in BASE or define your own formats.

Step 4- Set primary key

Primary Key : After defining all the columns of the table, the primary key column of the table can be specified as any of the columns that are expected to have unique data values. Perform the following steps to set the primary key in a table:

♦ Right clicking at the field to be specified as primary key

♦ Select primary key item from the context menu

♦ The primary key is set for the selected field in the table.

Step 5- Save the table design by clicking at File item of menu bar followed by click at Save option.


Relationship is used for connecting tables in database to get the advantage of data redundancy.

Tools – Relationship

Creating Forms in LibreOffice base

In LibreOffice base, it is possible to use forms for the creation, display and modification of records. A form may be designed, developed and used for the following purposes:

Data Entry: Form is used for entering, editing and displaying data.

Application flow: Form is used for navigating through an application.

Custom Dialog Box: It can be used for providing messages to the user.

Ways of Creating Forms

  1. Create form by using wizards
  2. Create form by using Design View

Create form by using wizards

Step 1-Open the database

Step 2-Click the Forms button on left pane

Step 3-Double-click Use Wizard to Create Form under Tasks.

Step 4: Select fields. Click Next.

Step 5: Set up a sub form. Click Next.

Step 6: Add sub form fields. Click Next.

Step 7: Arrange controls. Click Next.

Step 8: Set data entry. Click Next.

Step 9: Apply styles. Click Next.

Step 10: Set name. Click finish

Toolbar and form Controls

A toolbar is a collection of visual objects (or controls) that are placed (or embedded) on the form to provide some meaning or functionality. The form is designed by placing several such controls, which have their own functionality and properties.

Properties of Form Controls

  • Once a form has been created, it can be filled with visible controls.
  • Some controls allow the content of the database to be displayed, or data to be entered into the database.
  • Other controls are used exclusively for navigation, for searching, and for carrying out commands (interaction).
  • The properties of these objects are divided into three categories:

General, Data and Events.

Common Controls in LibreOffice Base.

LibreOffice Base provides for a number of controls .

Check box: Check boxes allow you to activate or deactivate a function in a form.

Text Box: This control is included in a Form to provide a blank area for entering the data with or without default values For example, Blank space next to Amount label,, is a text box control to receive the value of amount of voucher

Formatted field: A formatted field is a text box in which you can define how the inputs and outputs are formatted, and which limiting values apply. For eg. Min. value and Max.

value: You can enter the minimum and maximum numeric value for a formatted field

Push Button: This function can be used to execute a command for a defined event, such as a mouse click. You can apply text and graphics to these buttons.

Option Button: Option buttons enable the user to choose one of several options.

List Box: In the case of a list box, the user selects one entry from a list of entries.

Combo box: In the case of combo boxes, users can select one entry from the list entries or enter text themselves.

Label Field: Creates a field for displaying text.


Query is a basic tool for retrieving information from the data. It is used to review, add, change or delete data from the database.

Uses of queries: The queries can be used to choose records, choose fields, sort records, access multiple tables, perform calculations, provide data sources and update data.

Ways of creating queries

  1. To create Query Using wizard
  2. To Create Query in design view
  3. Create Query in SQL view

Create Query Using wizard

Step 1: Open database

Step 2- Select queries from object list given in left pane.

Step 3- Double click at select query using wizard

Step 4- Select the fields. Click Next.

Step 5: Select the sorting order. Click Next.

Step 6: Select the search conditions. Click Next.

Step 7: Select details or summary Click Next

Step 8: Assign aliases if desired. Click Next

Step 9: Overview. Name the query, click finish

Type of Queries:

  1. Simple Query it is the most common and simplest type of query. These queries retrieve data from one or a series of tables and display the result in a data sheet.
  2. Parameter Query: A parameter Query is a query that asks for one or more pieces of information before displaying the data sheet. Parameter query prompts the user to enter criteria for selecting a set of records.
  3. Summary query: A summary query is a query used to extract aggregate of data items for a group of records


  • Report is an effective way to present data in a printed format.
  • A report is prepared with definite objectives.
  • Every report is a collection of related information for a particular need and purpose.
  • The information in a report can be sorted, queried, formatted, calculated or summarized.
  • There are two types of formats for presenting information through a report.
  • They are columnar and tabular reports

Columnar report format

A columnar format displays the caption of each field on a separate line in a single column. The corresponding information contents of the fields are shown in another column next to their respective fields.

Tabular format

A tabular format displays the caption of fields on the same line so that their respective information contents appear in the next line

Ways of creating Reports

  1. Auto report
  2. Create report in Design view
  3. Use wizard to create reports

Accounting Report:

An accounting report means a collection of accounting information for particular need and purpose.

Criteria / Features of of Accounting Report

  1. Relevance
  2. Timeliness
  3. Accuracy
  4. Completeness
  5. Summarization

Reporting system.

Reporting system is an integrated set of objects that constitute the report Accounting Based MIS reports

1. Programmed Reports

Programmed reports are the reports which contain information useful for decision making situations that are users have anticipated to occur. Programmed reports can be classified into scheduled reports and demand report

(a) Scheduled report

Scheduled reports are the reports which are produced according to a given time frame say daily, weekly, monthly or yearly. Eg. P & L a/c, Balance Sheet, Ledger

(b) On demand report:-

On demand reports are thee reports which are generated only on the triggering of some event. Eg. Customers’ statement of account, Inventory Reorder report, Stock in hand report for selected items

2. Causal Reports:- Causal reports are the reports, the need for which is not anticipated. Causal reports are generated as and when required. It also called Adhoc or Pass through

Process of Creating Reports

The process of generating accounting reports in LibreOffice Base involves three steps: 1- Designing the Report :Every report is expected to meet certain objectives of reporting for which it is designed and developed. It should not be too big or too small.

2- Identifying Accounting Information Queries: A number of SQL statements are written and refines its results by using fresh data (or information) from existing data tables (or queries).

3. Using the Record set of Final SQL: The record set of final SQL that relies upon preceding SQL statement, is collection of report oriented information

Refining the Report Design

  1. Adding Dates and Page Numbers
  2. Adding and Deleting Report Controls
  3. Conditionally Formatting Report Controls 4- Grouping Levels and Sorting Order

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