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Accountancy · 2026 · 3 marks
CBSE 2026 · Region 1 · Set 3 · Q32
State any three advantages and three limitations of Computerised Accounting System.
Marking-scheme solution
Advantages of Computerised Accounting System: (ANY THREE)
……………………….½
(i) Timely generation of reports and information in desired format
(ii)
Efficient record keeping………………………………………………………............. .½
system……………………………………….….….½
(iii)
Ensures effective control over the
(iv)
Economy in processing of accounting data…………………………………………….½
maintained…………………………………….………..…….½
(v)
Confidentiality of data is
Disadvantages of Computerised Accounting System : (ANY THREE)
(i)
Faster obsolescence of technology necessitates investment in shorter period of time..½
…………………….½
(ii) Data may be lost or corrupted due to power interruption. …….
(iii)
Data are prone to hacking………………………………………………………….. .½
generated………………..…….½
(iv)
Un-programmed and un-specified reports cannot be
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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.