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State any three… (Class 12 Accountancy SQP 2026-27, Q32)

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AccountancyCBSE Class 12 · Sample paper, session 2026-27 · 3 marks · Short answer

CBSE Class 12 Accountancy sample paper 2026-27: question 32

From the official CBSE sample question paper for 2026-27, 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 2026-27.

Hints

Open one hint at a time and try again before the next.

Hint 1

Think about cost, data safety and people.

Hint 2

What happens if the computer fails without a backup?

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. High initial cost: hardware, software and staff training need large investment.

    1 mark

  2. Risk of data loss: system failure, viruses, hacking or power cuts can destroy data if no backup is kept.

    1 mark

  3. Dependence on skilled staff: trained people are needed to run and maintain the system; lack of skill leads to errors.

    1 mark

Answer: High initial cost; risk of data loss; dependence on skilled personnel (also: security threats, system failure)

Where the marks are

  • 1 mark for each of three limitations (3 marks)

Revise the chapter

Practise this chapterBoard-style questions from Overview of Computerised Accounting System, one at a time, marked against the answer key and marking points.Back to the full paperSample paper 2026-27: every question, by section.

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.