Question

Which of the following is not the advantage of Computerised Accounting System (CAS)?

• A. Timely generation of reports and information in desired format.
• B. Efficient record keeping.
• C. Ensures effective control over the system.
• D. Economy in the processing of accounting data is minimised.

Hint:

CAS saves cost and effort in processing data. Look for the option that says the opposite.

Answer 1

The Correct Option is D

Step 1: Recall the standard list of CAS benefits.
The usual benefits are speed, accuracy, timely reports, better record keeping, control, and saving of time, cost and effort.

Step 2: Match the options with the list.
Option 1 is timely reports, option 2 is better record keeping, and option 3 is control. All three sit on the list.

Step 3: Look at option 4 closely.
It talks about economy in processing being "minimised". A benefit would say that the cost of processing is reduced, so economy is achieved or increased. The word "minimised" reverses the meaning.

Step 4: Decide.
Since option 4 states the opposite of a real benefit, it is the only one that is not an advantage.
\[ \boxed{\text{Option 4}} \]

Final Answer:
Option 4 is not an advantage of CAS.