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State any three… (Class 12 Accountancy 2026, Q31)

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AccountancyCBSE Class 12 · Board exam 2026, set 67/1/1 · 3 marks · Short answer

CBSE Class 12 Accountancy 2026: question 31

Set in the CBSE Class 12 board exam of 2026, paper 67/1/1, 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

State any three advantages and three limitations of Computerised Accounting System.

Source: official question paper from cbse.gov.in (PDF). See it in the full 2026 board paper, set 67/1/1.

Hints

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

Hint 1

Think of speed, accuracy and control for advantages.

Hint 2

Think of technology change, data loss and security for limitations.

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. Advantages (any three): reports are produced on time in the format wanted; records are kept efficiently; effective control over the system; economy in processing data; confidentiality of data is maintained.

    1½ marks

  2. Limitations (any three): technology goes out of date fast, needing fresh investment; data may be lost or corrupted by power failure; data are prone to hacking; reports not programmed in advance cannot be produced.

    1½ marks

Answer: Advantages: timely reports, efficient record keeping, effective control (also economy, confidentiality). Limitations: fast obsolescence, data loss from power failure, hacking (also no unprogrammed reports)

Where the marks are

  • Three advantages (½ mark each)
  • Three limitations (½ mark each)

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 paper2026 board paper, set 67/1/1: 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.