Which of the following is not a component of computerised accounting system?
Answer & explanation
Correct answer: option 3
The correct answer is Option (3) → Vouchers
A computerised accounting system rests on its components: procedure, data, people, hardware and software. A voucher is a source document that supplies the data for an entry; it is not one of the components of the system.
Option (1) Hardware — A component of CAS. The computer, its peripherals and network on which the system runs.
Option (2) Software — A component of CAS. The system and application software that processes the transactions.
Option (4) Operating System — A component of CAS. It is the system software part of the software component.
NCERT (2026-27 edition):
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