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Explain any two ways in… (Class 12 Accountancy 2026, Q33a)

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AccountancyCBSE Class 12 · Board exam 2026, set 67/1/1 · 4 marks · Long answer

CBSE Class 12 Accountancy 2026: question 33(a)

Set in the CBSE Class 12 board exam of 2026, paper 67/1/1, section B-II, question 33(a), for 4 marks. Try it first; the hints and our step-by-step solution are below.

Q33(a) · 4 marks · Long answerOverview of Computerised Accounting System

Explain any two ways in which Computerized Accounting System safeguards the secrecy of business data.

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

How is access to the system controlled?

Hint 2

How can changes to data be tracked?

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. Password security: only authorised persons with the right password can enter the system or particular data, which keeps data secret and intact. Passwords are stored in coded form and the method is widely used.

    2 marks

  2. Data audit: the software keeps a trail of every entry and change, showing the user, auditor, date and time, and gives administrator rights to control access; this deters unauthorised changes. (A data vault, which adds encrypted, password-protected storage, is another way.)

    2 marks

Answer: Any two of: password security, data audit, data vault (each explained)

Where the marks are

  • First safeguard explained (2 marks)
  • Second safeguard explained (2 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 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.