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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.
State any three advantages and three limitations of Computerised Accounting System.
Marking-scheme solution
Advantages of Computerised Accounting System: (ANY THREE)
(i)
Timely generation of reports and information in desired format
(ii)
Efficient record keeping
(iii)
Ensures effective control over the system
(iv)
Economy in processing of accounting data
(v)
Confidentiality of data is maintained
Disadvantages of Computerised Accounting System : (ANY THREE)
(i)
Faster obsolescence of technology necessitates investment in shorter period of time
(ii)
Data may be lost or corrupted due to power interruption.
(iii)
Data are prone to hacking
(iv)
Un-programmed and un-specified reports cannot be generated
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CBSE Class 12 Accountancy past-paper question from the 2026 board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.