Accountancy Part COverview of Computerised Accounting System

Identify the pair that is not included in components of Computerized…

Identify the pair that is not included in components of Computerized Accounting System:

Answer & explanation

Correct answer: option 4

The correct answer is Option (4) → Graphs & Coding

A Computerised Accounting System rests on five components: Procedure, Data, People, Hardware and Software. The question asks for the pair that is not made of these.

Option (1) Procedure & Data — Both are components. Procedure is the logical sequence of actions, and data is the raw fact fed in.

Option (2) People & Hardware — Both are components. People are the users, and hardware is the computer with its peripherals and network.

Option (3) Data & Software — Both are components. Software, system and application, processes the data.

Option (4) Graphs & Coding — Correct. Neither is one of the five components. Coding is a method used inside the system to group accounts, and graphs are a way of presenting its output.

NCERT (2026-27 edition):
Introduction – “… The Computerised Accounting System (CAS) has the following components:
Procedure : A logical sequence of actions to perform a task.
Data : The raw fact (as input) for any business application.
People : Users.
Hardware : Computer, associated peripherals, and their network.
Software : System software and Application software.
These are the five pillars on which Computerised Accounting System rests.”