Indicate all of the following items that could impact the complexity of a company's accounting information system:

a. The size of the company

b. The type of business

c. The training levels of accounting staff

d. Number of transactions that occur on a monthly basis

e. The amount the data the system stores

f. The amount of inventory held by a company

g. The type of information that is needed by management

h. The type of computer systems owned by the company