Accounting and control systems是什么_2023年ACCA考试AA知识点

理性与热情是航行的灵魂的舵和帆。acca是国际注册会计师证书，报考门槛低，含金量比较高。近年来报名acca考试的人越来越多。今天整理了AA科目Accounting and control systems(会计及控制系统)相关知识点，准备参加考试的同学们来看看吧。

【内容导航】

Accounting and control systems-会计及控制系统

【知识点】

Accounting and control systems-会计及控制系统

Accounting and control systems-会计及控制系统

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.

君子之遇险阻，先反求诸己，而益自修。以上就是为大家整理的acca考试相关知识点，2023年9月acca考试在即，同学们要抓紧时间复习。

注：以上内容来自李亚婷老师基础精讲班第23讲

(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)