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Accountancy · 2026 · 4 marks
CBSE 2026 · Region 1 · Set 3 · Q33
Explain any two ways in which Computerized Accounting System safeguards the secrecy of business data.ORName the table which is an interactive way to quickly summaries large amounts of data. State any three reasons why this table is designed.
OR
Name the table which is an interactive way to quickly summaries large amounts of data. State any three reasons why this table is designed.Marking-scheme solution
Ways in which Computerised Accounting System safeguards the secrecy of business
data: (ANY TWO)
(i)
Password Security: (Explanation should include the following value points)
§ Only authorised person can access data…………………………………………..½
§ Ensures integrity………………………………………………………………….½
format……………………………………………………..½
§ Uses binary decoding
accepted…………………………………………………………………..½
§ Widely
(ii)
Data Audit: (Explanation should include the following value points)
§ Provides administrator rights……………………………………………………..½
§ Avoids unauthorised access to data…………..…………………………………..½
data……………………………………………….……..½
§ Audits for correction of
§ Displays all entries along with name of auditor, user and date and time of alteration
to restrict alterations for window duration………………………………………..½
(iii)
Data Vault: (Explanation should include the following value points)
information……………………………………..½
§ Additional security for inputted
information……………………………………..½
§ Ensures preservation of original
§ Its password cannot be broken……………………………………………..……..½
§ Some software uses encryption of data. ………………………………………….½
Q. (b) Name the table……..
……………………………………..……..1
Ans. The name of the table is ‘Pivot Table’
Reasons why this table is designed (ANY THREE) :
ways……………….………………$\displaystyle 1$
(i)
Querying large amounts of data in user friendly
(ii)
Creating Custom Calculations and formulas. ……………………………….………$\displaystyle 1$
(iii)
Expanding and Collapsing levels of data to focus on results and providing from details
……………………………………………$\displaystyle 1$
to the summary of data for areas of interest.
(iv)
Moving rows to columns and columns to rows to see different summaries of the source
data. ………………………………………………………………………………..……$\displaystyle 1$
(v)
Filtering, sorting, grouping and conditionally formatting the most useful and the
……………..….1
interesting subset of data to enable focus on the wanted information.
(vi)
Presenting concise attractive and annotated online or printed reports. ……………$\displaystyle 1$
(vii)
Report is used to analyse related totals when there is long list of figures to sum and
……………………………….………………$\displaystyle 1$
compare several facts about each figure.
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CBSE Class 12 Accountancy past-paper question from the 2026board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.