Q.Which of the following is NOT one of the components of a Computerised Accounting System?

A Computerised Accounting System (CAS) applies the same double-entry accounting principles a TS Inter II year Accountancy student already knows from manual bookkeeping, but records, processes and reports transactions with the help of a computer and accounting software rather than by hand. Businesses adopt CAS because it copes with a growing volume of transactions, delivers information quickly and accurately, and produces multiple ready reports from a single voucher entry — needs a purely manual system struggles to meet as a business grows.

CAS functions through five coordinated components: hardware (the physical computer and peripherals), software (the programs that embody the accounting rules), people/live-ware (the staff who enter data and use the output), procedure (the rules governing how the system is to be used, from voucher authorisation to backup schedules), and data (the actual transaction facts fed into the system). Its defining features — being a simple, integrated process; delivering accuracy, speed, reliability and real-time information; and supporting compact storage/retrieval and automation of repetitive tasks — flow directly from these five components working together properly.