Accounting and control systems是什么_2023年ACCA考試AA知識點
理性與熱情是航行的靈魂的舵和帆。acca是國際注冊會計師證書，報考門檻低，含金量比較高。近年來報名acca考試的人越來越多。今天整理了AA科目Accounting and control systems(會計及控制系統(tǒng))相關(guān)知識點，準備參加考試的同學(xué)們來看看吧。
【內(nèi)容導(dǎo)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.
君子之遇險阻，先反求諸己，而益自修。以上就是為大家整理的acca考試相關(guān)知識點，2023年9月acca考試在即，同學(xué)們要抓緊時間復(fù)習(xí)。
注：以上內(nèi)容來自李亞婷老師基礎(chǔ)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(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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