CBSE Class 12 Accountancy sample paper 2025-26: question 32
From the official CBSE sample question paper for 2025-26, section B-II, question 32, for 3 marks. Try it first; the hints and our step-by-step solution are below.
Q32 · 3 marks · Short answerOverview of Computerised Accounting System
State any three limitations of Computerised Accounting 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
What happens if the computer crashes?
Hint 2
Think about people (training) and threats (security).
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
System failure: a hardware crash or software fault can halt work and destroy data, especially without a backup.
- 1 mark
Cost of training: staff must be trained on each new version of hardware and software, which is costly.
- 1 mark
Security risks: stored financial data is exposed to hacking, viruses, data breaches and theft. (Other valid limitations: high installation cost, staff resistance, health hazards from long screen use.)
Answer: System failure; high cost of training; security risks (any three valid limitations)
Where the marks are
- Any three limitations with a line of explanation (1 mark each)
Revise the chapter
- Chapter: Overview of Computerised Accounting System (notes, formulas, where marks are lost and every past question)
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