Which of the following is not the advantage of Computerised Accounting System (CAS)?
Answer & explanation
Correct answer: option 4
The correct answer is Option (4) → Economy in the processing of accounting data is minimised.
The question asks for the line that is not an advantage of a computerised accounting system. Economy in the processing of accounting data is one of its advantages, but the option adds is minimised, so it now says the economy is reduced, which turns an advantage into its opposite. Two words at the end change the meaning, so read each option to its last word.
Option (1) Timely generation of reports and information in desired format. — An advantage of CAS. The computer produces reports and information as soon as they are needed, in the form the user wants.
Option (2) Efficient record keeping. — An advantage of CAS. Records are kept in the system and can be found and used again quickly.
Option (3) Ensures effective control over the system. — An advantage of CAS. Controls built into the system guard against wrong entries and unauthorised use of the data.
NCERT (2026-27 edition):
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