Accounting and control systems是什么_2022年ACCA考試AA知識點
在我們的生活中，雖然有許多不如意，但只要我們去奮斗，收獲也會源源不斷！關于ACCA考試的AA知識點小編已經準備好，好好學習，堅持??！
【內容導航】
Accounting and control systems會計及控制系統(tǒng)
【知識點】
Accounting and control systems會計及控制系統(tǒng)
Accounting and control systems會計及控制系統(tǒng)
Advantages of flowcharts
They eliminate the need for extensive narrative.
They highlight the prominent control points and any deficiencies in the system.
After a little experience they can be prepared quickly.
They are easy to follow and to review if the information is presented in a standard form.
Disadvantages of flowcharts
They are only suitable for describing standard systems, not for dealing with unusual transactions.
Major amendment is difficult without redrawing.
Time can sometimes be wasted by charting areas that are of no audit significance.
如果我們總是失望和沮喪，那么苦悶和煩惱也會伴隨著你！對于ACCA考試，希望同學們可以認真學習，早日取得證書才是王道！
注：以上內容來自Joyce老師基礎精講班第23講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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