Which of the following is not the advantage of Computerised Accounting System (CAS):
Answer & explanation
Correct answer: option 4
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.