Accountancy Part ADatabase Management System for Accounting

DBMS stands for:

Answer & explanation

Correct answer: option 3

The correct answer is Option (3) → Data Base Management System

A DBMS is software for organising, processing and querying data; MS-Access, Oracle and SQL Server are examples.

Note: This question is from the pre-rationalised NCERT book. The topic is not there in the latest NCERT book (2026-27), but it is still in the CUET 2026 syllabus, so do not skip it.

NCERT (Pre-rationalised edition):
Introduction – “… A simple solution to this situation is available in the form of a Database Management System (DBMS) (e.g. ‘Access’, ‘Oracle’, ‘SQL Server’, etc.) that provides a variety of software tools for organising, processing and querying data in a flexible manner.”