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Which of the following is NOT an inherent operational advantage of using a Computerised Accounting System (CAS)?

  1. A
    Timely generation of reports and information in desired format.
  2. B
    Ensures effective control over the system.
  3. C
    Efficient record keeping.
  4. D
    Generation 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.

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Which of the following is NOT an inherent operational advantage of using a Computerised Accounting System (CAS)?
A
Timely generation of reports and information in desired format.
B
Ensures effective control over the system.
C
Efficient record keeping.
D
Generation of non-programmed reports.

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