CBSE Class 12 Accountancy sample paper 2025-26: question 31
From the official CBSE sample question paper for 2025-26, section B-II, question 31, for 3 marks. Try it first; the hints and our step-by-step solution are below.
Q31 · 3 marks · Short answerOverview of Computerised Accounting System
What is encryption and how is it helpful in CAS?
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
Start with what encryption does to data.
Hint 2
Think of data on a disk, data being sent and data being processed.
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.
- 1 mark
Meaning. Encryption converts readable data into a coded (scrambled) form that can be turned back into readable data only with the right key or password.
- 1 mark
Help in CAS. It keeps accounting data confidential, so unauthorised users cannot read it even if they reach the files; it protects data while stored (on disk or cloud) and while sent over a network.
- 1 mark
It also guards data during processing and supports data security and privacy, reducing the risk of tampering and theft of financial records.
Answer: Encryption scrambles data into a code readable only with a key; in CAS it protects accounting data at rest, in transit and during processing from unauthorised access
Where the marks are
- Meaning of encryption (1 mark)
- Protection of stored and transmitted data (1 mark)
- Security and confidentiality during processing (1 mark)
Revise the chapter
- Chapter: Overview of Computerised Accounting System (notes, formulas, where marks are lost and every past question)
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