Q.A Computerised Accounting System differs from Manual Accounting mainly in terms of:
(A) The fundamental accounting principles applied
(B) The medium and method of recording, calculating, and reporting
(C) Whether double-entry bookkeeping is used at all
(D) The definition of an asset or a liability

CAS keeps every accounting principle exactly the same as manual accounting — only how records are entered, calculated, and reported changes.

Work through each option against the rule stated above; the principles, double-entry logic, and definitions of asset/liability are unchanged by computerisation.

Computerisation is a change in TOOL, not in accounting THEORY — the double-entry system, the classification of accounts, and the preparation of Final Accounts remain exactly as they are in manual accounting; only the speed, medium, and automation of recording and reporting change.

Option-by-option analysis:

• (A) Incorrect — the fundamental accounting principles are identical in both systems.
• (B) Correct — this is exactly what genuinely differs between the two.
• (C) Incorrect — CAS still applies double-entry bookkeeping; it does not replace it.
• (D) Incorrect — the definitions of asset and liability are accounting concepts, unaffected by whether the records are kept manually or by computer.