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Accountancy · 2024 · 4 marks
CBSE 2024 · Region 1 · Set 1 · Q33
State any four advantages of Computerised Accounting System.
State any four advantages of Computerised Accounting System.
OR
Explain 'Password security' and 'Data audit' as security features of Computerised Accounting System.
Marking-scheme solution
Advantages of CAS (any four):
(i)
Timely generation of reports and information in desired format
(ii)
Efficient record keeping
(iii)
Ensures effective control over the system
(iv)
Economy in the processing of accounting data
(v)
Confidentiality of data is maintained
(vi)
Transparency in recording of data helps in avoiding frauds
(vii)
Better control can be established
Accuracy in data makes the reports reliable
Explain ‘Password security’ and ‘Data audit’ as security features of computerised accounting
system.
Ans. Password Security:
Password security is a mechanism, which enables a user to access a system including data. The
system facilitates defining the user rights according to organisation policy. Consequently, a person in
the organisation may be given access to a particular set of data while he may be denied access to
another set of data.
Password is the key (Code) to allow the access to the system
Data Audit:
This feature enables one to know as to who and what changes have been made in the original data,
thereby helping and fixing the responsibility of the person who has manipulated the data and also
answers data integrity. Basically, this feature is similar to Audit Trail.
All Overview of Computerised Accounting System questions2024 question paperPractice Overview of Computerised Accounting System →
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CBSE Class 12 Accountancy past-paper question from the 2024 board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.