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Which of the following… (Class 12 Accountancy 2026, Q30b)

questionbuddy.in/q/cbse-12-accountancy-2026-67-5-1-q30b-best-describes-purpose-data-vault

AccountancyCBSE Class 12 · Board exam 2026, set 67/5/1 · 1 mark · MCQ

CBSE Class 12 Accountancy 2026: question 30(b)

Set in the CBSE Class 12 board exam of 2026, paper 67/5/1, section B-II, question 30(b), for 1 mark. Try it first; the hints and our step-by-step solution are below.

Q30(b) · 1 mark · MCQOverview of Computerised Accounting System

Which of the following statements best describes the purpose of a data vault in an accounting software ?

  1. (A)It helps in data analysis and reporting.
  2. (B)It is used to maintain audit trails.
  3. (C)It ensures data confidentiality and integrity through restricted access.
  4. (D)It is used to back up deleted vouchers automatically.

Source: official question paper from cbse.gov.in (PDF). See it in the full 2026 board paper, set 67/5/1.

Hints

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

Hint 1

A vault is for keeping things safe.

Hint 2

Which option is about security rather than reports or backups?

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. A data vault in accounting software adds a layer of security, typically by encrypting company data and allowing access only with the right password.

  2. Its purpose is to keep data confidential and intact through restricted access. Option (C).

    1 mark

Answer: (C) It ensures data confidentiality and integrity through restricted access

Where the marks are

  • Confidentiality and integrity through restricted access (1 mark)

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 67/5/1: 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.