Q.State any four limitations of a Computerised Accounting System.

Computerisation also brings genuine drawbacks that a balanced answer should acknowledge.

The main limitations of a Computerised Accounting System include: (i) High initial cost of hardware, software and staff training; (ii) Dependence on power supply and technical support — the system cannot work during a power failure without backup power, and technical faults may need specialist help; (iii) Risk of data loss or corruption from a hardware failure or virus if records are not backed up regularly; (iv) Risk of fraud, hacking or unauthorised access if the system is not properly secured; (v) Complete disruption of work if the software or hardware fails, unlike a manual system which keeps functioning, though slowly; (vi) Resistance to change among staff used to manual bookkeeping; and (vii) **Health con …

Presenting limitations as reasons to avoid computerisation altogether, rather than as risks to be managed t …