Q.In a Computerised Accounting System, once a voucher is entered, the software automatically:
(A) Posts it to the relevant ledger accounts and keeps the Trial Balance up to date
(B) Deletes the original voucher to save storage space
(C) Requires the same voucher to be entered again separately for the Ledger and again for the Trial Balance
(D) Converts the transaction into a different accounting method

The whole point of the 'enter once' principle is that a single voucher entry automatically flows into every affected ledger and the Trial Balance, with no repeat entry needed.

Work through each option against the rule stated above; deleting the original voucher or re-entering it separately would defeat the entire purpose of automation.

The defining efficiency of a CAS is that a voucher entered exactly once automatically updates every ledger account it affects and keeps the Trial Balance continuously current — this is what frees the user from manually posting and totalling by hand.

Option-by-option analysis:

• (A) Correct — this is exactly the automatic posting behaviour of a CAS.
• (B) Incorrect — the original voucher record is retained, not deleted, since it is the source of every report generated from it.
• (C) Incorrect — re-entering the same transaction separately for each report is precisely what a CAS is designed to eliminate.
• (D) Incorrect — the accounting method (double-entry) stays exactly the same; no conversion occurs.