Q.State any four limitations of a computerised accounting system.

Despite its advantages, computerised accounting has practical drawbacks a business must manage.

A computerised accounting system also has limitations, which any four of the following describe:

1. Cost — buying software and computers and training staff involves expense, which can be heavy for a very small business.
2. Training needed — staff must learn to operate the software correctly, or errors and delays follow.
3. Dependence on power and hardware — a power cut or machine failure can stop work altogether.
4. Risk of data loss — a virus, disk crash, or hacking can destroy data, so regular backups and security are essential. …

Do not list advantages here. Remember that computerised accounting is not error-proof — the GIGO limitation …