CBSE Class 12 Accountancy sample paper 2025-26: question 30(b)
From the official CBSE sample question paper for 2025-26, section B-II, question 30(b), for 1 mark. Try it first; the hints and our step-by-step solution are below.
Q30(b) · 1 mark · MCQOverview of Computerised Accounting System
Name the Accounting information sub-system which is linked with other sub-systems for obtaining information about cost and expenses:
- (A)Cash and Bank sub-system
- (B)Costing sub-system
- (C)Expense accounting sub-system
- (D)Final accounts sub-system
Source: official sample paper from cbseacademic.nic.in (PDF). See it in the full Sample paper 2025-26.
Hints
Open one hint at a time and try again before the next.
Hint 1
Which sub-system needs cost data from everywhere else?
Hint 2
Its output is the cost of products and processes.
Step-by-step solution
Each step shows the marks it earns, as an examiner would award them. Checked by an independent re-solve from the question paper.
The costing sub-system works out the cost of products, jobs or processes.
- 1 mark
To do that it draws data on costs and expenses from other sub-systems such as inventory and payroll. Option (B).
Answer: (B) Costing sub-system
Where the marks are
- Costing sub-system (1 mark)
Revise the chapter
- Chapter: Overview of Computerised Accounting System (notes, formulas, where marks are lost and every past question)
More questions from Overview of Computerised Accounting System
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