Which of the following correctly represents the five foundational components of a Computerised Accounting System (CAS)?
Answer & explanation
Correct answer: option 2
The correct answer is Option (2) → People, Data, Procedure, Hardware, Software
A computerised accounting system needs people who use it, data to process, a procedure to follow, and the hardware and software that do the processing. Reports, coding, networks and output are things the system uses or produces, not its five components.
NCERT (2026-27 edition):
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