Question:

'Computerised Accounting System enables changing the volume of data processing in accordance with the size and growth of the business.' Identify the feature of Computerised Accounting System being highlighted in the statement:

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Scalability means the system can handle more or less data as the business grows or shrinks.
Updated On: Oct 26, 2026
  • Reliability
  • Scalability
  • Transparency
  • Simple and integrated
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The Correct Option is B

Solution and Explanation

Step 1: Understanding the Concept:
A computerised accounting system (CAS) has features such as reliability, scalability and transparency.
The statement talks about changing the volume of data with the size and growth of the business.

Step 2: Working Out the Answer:
Scalability is the ability to change the volume of data processing as the business changes in size.
The statement says exactly this. So the feature is Scalability, option (B).

Step 3: Why the Other Options Are Wrong:
Option (A): Reliability means the information is accurate, controlled and secure. The statement is not about this.
Option (C): Transparency means clear access to day-to-day business information. The statement does not speak of this.
Option (D): Simple and integrated means the system joins many processes in one place. It does not talk of volume of data.

Final Answer:
The feature highlighted is Scalability. This is option (B).
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