Which ONE of the following statements does NOT describe a way in which an effective accounting system facilitates the provision of useful accounting information?
A、By requiring authorisation in line with organisational policies
B、By processing and recording transactions in accordance with accounting rules
C、By preventing transactions from being processed inaccurately
D、By enabling transactions to be recorded as necessary to permit preparation of financial statements
A、By requiring authorisation in line with organisational policies
B、By processing and recording transactions in accordance with accounting rules
C、By preventing transactions from being processed inaccurately
D、By enabling transactions to be recorded as necessary to permit preparation of financial statements
【参考答案及解析】
No system can prevent a transaction being processed inaccurately, for example being posted to an incorrect but valid account code (although an effective system can reduce the likelihood of this).
No system can prevent a transaction being processed inaccurately, for example being posted to an incorrect but valid account code (although an effective system can reduce the likelihood of this).