Question

Null value is the special value which represents:

• A. Stores value items
• B. Data with many values
• C. Absence of data items
• D. Single value data item

Hint:

Null means “no data” — not zero or blank. Be cautious: calculations with nulls may return unexpected results.

Answer 1

The Correct Option is C

In computerised accounting and database systems, a Null value indicates the absence of a value or no data available. It does not mean zero or empty — rather, it means the data is missing or undefined. Systems like MS Excel, Access, or Tally treat nulls separately from zeros, which is crucial in financial calculations and reporting.