Which of the following is NOT an inherent operational advantage of using a Computerised Accounting System (CAS)?
- ATimely generation of reports and information in desired format.
- BEnsures effective control over the system.
- CEfficient record keeping.
- DGeneration of non-programmed reports.
Solution & Step-by-step Explanation
Let us look at the capabilities of a Computerised Accounting System (CAS):Advantages: A CAS provides fast reporting (A), strong validation controls (B), and clean, automated record-keeping (C). It also quickly generates standard programmed reports (like ledger sheets and trial balances).Limitations: A standard computer system cannot easily generate non-programmed reports—which are ad-hoc, unstructured reports needed for unexpected management decisions—without custom programming or human intervention. This requirement for human guidance is an inherent limitation of automated systems rather than an automatic advantage.