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Accountancy · 2022 · 3 marks
CBSE 2022 · Region 2 · Set 2 · Q11
Explain any two security features of Computerised Accounting System.
Explain any two security features of Computerised Accounting System.
OR
Briefly explain the components of 'payroll'.
Marking-scheme solution
Security features of computerized Accounting System (any two) :
• Password Security : A widely accepted security control to access the data.
Only the authorized person can access. Any user who does not know the
password cannot retrieve the formation from the system.
• Data Audit : It provides the user with administrator right in order to keep track
of unauthorized access to data base.
• Data Vault : It provides additional security for the inputed data. It ensures
that original information is presented and is not tampered.
Q (b). Briefly explain the components of “payroll”.
Ans.
Components of Payroll are (with brief statement)—
Earnings : Basic Pay
Grade Pay
Dearance Pay
Dearance Allowance
House Rent Allowance
Transport Allowance
Any other earning—like education, allowance, medical allowance,
etc.
Deductions : Professional Tax
Tax deduction at source
Recovery of loan instalment
Any other deduction—like advance against salary, festival
advance, etc.
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CBSE Class 12 Accountancy past-paper question from the 2022 board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.