The CAS should be :

The correct answer is Option (2) → Simple and integrated transparent, accurate, reliability, scalability

The book lists the salient features required in computerised accounting software: it should be simple and integrated, give transparency and control, accuracy and speed, scalability and reliability.

Option (1) Able to transform the manual accounting system to computerised accounting system — Incorrect. Moving from a manual to a computerised system is what installing a CAS does; it is not a quality the software should have.

Option (3) Complex, Accurate, Transparent, Faster to work — Incorrect. A CAS should be simple, not complex.

Option (4) Complex, Inaccurate, fixed — Incorrect. A CAS should be simple, accurate and scalable, the opposite of complex, inaccurate and fixed.