Which of the following is not a component of Computerised Accounting System?
Answer & explanation
Correct answer: option 1
The correct answer is Option (1) → Profit
The components of a computerised accounting system are the parts it is built and run with, the inputs a business puts into it. Profit is not one of them; it is a result the system works out from the data, not something the system is built from.
Option (2) Procedure — A component of CAS. It is the logical sequence of actions followed to perform a task.
Option (3) People — A component of CAS. They are the users who run the system.
Option (4) Software — A component of CAS. It is the system software and application software that command the hardware.
NCERT (2026-27 edition):
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