Q.Write any five limitations of Computerized Accounting.

The chief limitations of computerised accounting are: high cost of hardware, software and training; the danger of data loss or corruption from system failure, viruses or power cuts; threats to data security and hacking; reduced manpower/unemployment; dependence on electricity and trained operators; and health problems from prolonged computer use. This is a TS Inter 2nd-year (Telangana Intermediate) Accountancy topic from the Computerised Accounting System chapter; the TS treatment aligns with the NCERT/CBSE commerce curriculum. ## Limitations of Computerised Accounting 1. High cost of installation and training. Buying hardware and software and training staff to use them is expensive, which may not suit small concerns. 2. Danger of data loss / system failure. A hardware breakdown, software crash, power failure or computer virus can damage or wipe out accounting data, which may be difficult to recover. 3. Threat to data security. Confidential accounting data can be hacked, altered or misused if proper passwords and controls are not maintained. 4. Reduced employment. As the computer does the work of many clerks, it reduces the number of accounting jobs, causing unemployment among existing staff. 5. Dependence on power and trained personnel. The system cannot wor …