Question:The following,with one exception,are areas in which an integrated accounting software package has advantages compared to a series of separate(stand-alone)dedicated programs.
Which is the exception?
A.Data integrity
B.Specialised capabilities
C.Efficiency in updating data
D.Flexibility in preparing reports
The correct answer is:B
Rationale:An integrated package is expected to do everything,so it may have fewer facilities than specialised modules(especially as it also requires more computer memory).The other options are advantages of integration:ability to update multiple records from one data entry;ability to extract data from all relevant sources to compile specified reports;and less likelihood of discrepancies in different records.
acca全科网课还有资料 百度云分享
2021年ACCA资料百度云下载,ACCA免费下载
2021年ACCA备考必备资料全套免费下载,ACCA资料免费