The increasing use of information technology has necessitated the need for increasingly sophisticated coding systems and charts of accounts.
Describe the qualities and characteristics of a good coding system and explain how a company would devise a chart of accounts relevant to its current and potential commercial activities.
Distinguish between the following types of flowcharts:
1. systems flowchart
2. document flowchart, and
3. program flowchart,
and explain the advantages and disadvantages of using such flowcharts as analysis tools.
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