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Accountancy · 2022 · 3 marks
CBSE 2022 · Region 5 · Set 2 · Q11
Explain the terms 'Password Security' and 'Data Vault'.
Explain the terms 'Password Security' and 'Data Vault'.
OR
Explain the terms 'Basic Pay', 'Deafness Allowance' and 'House Rent Allowance' as components of payroll.
Marking-scheme solution
Password Security
Password is widely accepted security control to access the data. Only an
authorised person can access the data. Any user who does not know the
password cannot retrieve information from the system. It ensures data integrity.
It uses a binary encoding format of storage and offers access to the database.
Data Vault
It is a software which provides additional security for the inputed data. Data
vault ensures that additional information is presented and is not tempered. Data
vault password cannot be broken.
Q. (b) Explain the terms ‘Basic Pay’ and ‘Dearness Allowance’ and ‘House
Rent Allowance’ as components of payroll.
Ans.
Basic Pay (BP) : It is the pay in the pay scale plus Grade Pay, but does not
include Special Pay.
Dearness Allowance (DA) : It is a compensation for erosion in the purchasing
power of wage earner due to price rise. It is granted by the Government
periodically as a percentage of (Basic Pay + Dearness Pay, if applicable).
House Rent Allowance (HRA) : It is an amount paid to facilitate employee in
acquiring on lease of residential accommodation.
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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.