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AccountancyCBSE Class 12 · Sample paper, session 2025-26 · 3 marks · Short answer

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. 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
  2. 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
  3. It also guards data during processing and supports data security and privacy, reducing the risk of tampering and theft of financial records.

    1 mark

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

The question is transcribed from the official paper; figures are described in words. The solution, hints and chapter tag are ours. Spotted an error? Write tosupport@questionbuddy.in.