Which of the following is not a feature of CAS ?

The features of a Computerised Accounting System (CAS) include functional and operational capabilities that enhance accounting processes.

Scalability is a feature of CAS as it can handle increasing volumes of transactions and data as the business grows, without requiring major system changes.

Accuracy and Speed is a key feature of CAS. Computers process large volumes of data rapidly with minimal errors, significantly reducing manual calculation mistakes and saving time.

Reliability is a feature of CAS as it provides consistent, dependable results and includes backup facilities to prevent data loss, ensuring business continuity.

Durability, however, refers to the physical longevity of hardware components and is not considered a functional feature of CAS. While hardware durability is important for the infrastructure, it is not a characteristic that defines the capabilities of a computerised accounting system itself.

The primary features of CAS focus on operational efficiency - such as speed, accuracy, scalability, reliability, security, and flexibility in reporting - rather than physical attributes.

Therefore, Durability is not a feature of CAS.