Which of the following is not a feature of CAS ?
Answer & explanation
Correct answer: option 1
The correct answer is Option (1) → Complex
A computerised accounting system is meant to make accounting simple and integrated, accurate and fast, scalable and reliable. “Complex” is the opposite of its first feature, so it is the one that is not a feature of CAS.
Option (2) Accuracy — A feature of CAS. Its data entry templates give fast, accurate entry of transactions.
Option (3) Scalability — A feature of CAS. It handles a larger or smaller volume of data as the business grows or shrinks.
Option (4) Reliability — A feature of CAS. It keeps critical financial information accurate, controlled and secured.
NCERT (2026-27 edition):
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