Target Exam

CUET

Subject

-- Accountancy Part C

Chapter

Overview of Computerised Accounting System

Question:

Which of the following are pillars of a computerized accounting system?

Options:

Data, procedure, office, Hardware and Software

Hardware, Software, People, Data and Procedure

Hardware, Software, Office, People and Data

Hardware, Software, Office, People and Procedure

Correct Answer:

Hardware, Software, People, Data and Procedure

Explanation:

The correct answer is option 2- Hardware, Software, People, Data and Procedure.


Computerised Accounting System refers to the processing of accounting transaction through the use of hardware and software in order to produce accounting records and reports. CAS takes accounting transactions as inputs that are processed through Accounting Software to generate the reports. The Computerized Accounting System (CAS) has the following components:
Procedure : A logical sequence of actions to perform a task.
Data : The raw fact (as input) for any business application.
People : Users.
Hardware : Computer, associated peripherals, and their network.
Software : System software and Application software.
These are the five pillars on which Computerized Accounting System rests.