Which of the following is not considered a component of Computerized Accounting System?
Answer & explanation
Correct answer: option 3
The correct answer is Option (3) → Process
A Computerised Accounting System rests on five components: procedure, data, people, hardware and software. “Process” sounds close to procedure, but it is not one of the five.
Option (1) People — A component of CAS. The users who run the system.
Option (2) Procedure — A component of CAS. The logical sequence of actions to perform a task.
Option (4) Data — A component of CAS. The raw facts fed in as input.
NCERT (2026-27 edition):
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