What is 'VLOOK'? Explain it with its syntax.
| Argument | Meaning |
|---|---|
| lookup_value | The value to search in the first column of the table. It can be a value or a reference. If it is smaller than the smallest value in the first column, VLOOKUP returns the #N/A error |
| table_array | Two or more columns of data, given as a reference to a range or a range name. The values in its first column are searched by lookup_value. They can be text, numbers or logical values |
| col_index_num | The column number in table_array from which the matching value is returned. 1 returns the first column and 2 returns the second. Less than 1 gives the #VALUE! error. More than the number of columns gives the #REF! error |
| range_lookup | If TRUE or omitted, an exact or approximate match is returned. If FALSE, only an exact match is found |
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?