To solve the problem, we need to understand what a null value signifies in the context of data and databases.
1. Understanding Null Value:
A null value is used to represent the absence of a value or when the value is unknown or not applicable. It is not the same as a zero, blank, or empty string — it simply means “no data.”
2. Correct Option Analysis:
Final Answer:
Correct Option: (C) Absence of data items
From the following Balance Sheet of Hira Ltd. as at 31st March, 2023, prepare Comparative Balance Sheet: 
Which of the following is not a limitation of Computerised Accounting System?