Which of the following is not the advantage of Computerised Accounting System (CAS):

A Computerised Accounting System (CAS) has several advantages, but Option 4 is not one of them.

Analysis of each option:

Option 1 - Timely generation of reports in desired format is a key advantage. CAS can instantly produce various reports like Trial Balance, Profit & Loss, Balance Sheet etc. in multiple formats as per requirements.

Option 2 - Effective control is an advantage. CAS provides user access controls, password protection, and maintains audit trails, ensuring better control over the accounting system.

Option 3 - Efficient record keeping is an advantage. CAS stores large volumes of data systematically with easy retrieval, backup facilities, and minimal storage space requirements.

Option 4 - Generation of non-programmed reports is a limitation, not an advantage. CAS can only generate reports that have been pre-programmed into the system. If a user needs a report in a format or structure that wasn't anticipated during system design, the system cannot generate it without additional programming or customization.

This limitation occurs because computers work on pre-defined instructions. Unlike manual systems where an accountant can prepare any format of report based on available data, a computerized system requires explicit programming for each type of report. Any new reporting requirement needs either:

• Additional programming/software modification
• Use of query tools (if available)
• Export to external tools like spreadsheets

Therefore, Option 4 correctly identifies what is not an advantage of CAS.