Qualities and characteristics of a good coding system

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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