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Home Questions 5UEVJTMT7E
Target Exam

CUET

Subject

-- Accountancy Part C

Chapter

Overview of Computerised Accounting System

Question:

Which of the following is not the advantage of Computerised Accounting System (CAS):

Options:

Timely generation of reports and information in desired format.

Ensures effective control over the system.

Efficient record keeping.

Generation of non-programmed reports.

Correct Answer:

Generation of non-programmed reports.

Explanation:

The correct answer is Option (4) → Generation of non-programmed reports. 

A Computerised Accounting System (CAS) offers several advantages, such as:

  • Timely generation of reports in the required format.

  • Efficient record keeping and automatic posting of transactions.

  • Effective control through access restrictions, validation checks, and audit trails.

However, CAS operates based on predefined programs and formats. It cannot generate non-programmed reports (i.e., reports not already defined or coded into the system) without additional programming or customization.

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