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Accountancy · 2026 · 3 marks
CBSE 2026 · Region 5 · Set 1 · Q32
State any three limitations of Computerised Accounting System.
Marking-scheme solution
Any three from the following:
1. Faster obsolescence of technology necessitates investment in shorter period of time.
2. Data may be lost or corrupted due to power interruptions.
3. Data are prone to hacking.
4. Un-programmed and un-specified reports cannot be generated.
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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.