The components of Computerised Accounting system are :
Answer & explanation
Correct answer: option 2
The correct answer is Option (2) → Data, People, Procedure, Hardware, Software
A Computerised Accounting System rests on five components: the procedure followed, the data processed, the people who use it, the hardware (computer and network) and the software.
Why the other options are incorrect
Option (1) Data, Report, Ledger, Hardware, Software — Incorrect. Reports and ledgers are outputs of the system, not its components.
Option (3) People, Procedure, Ledger, Data, Chart of Accounts — Incorrect. A ledger and a chart of accounts are records kept in the system; hardware and software are missing.
Option (4) Data, Coding, Procedure, rules, output — Incorrect. Coding, rules and output are not components, and people, hardware and software are left out.
NCERT (2026-27 edition):
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