Pleas I need your helps to find out articles that support :

1- that Excel is important for the accounting work

2- that ERP System is very important to know how to use it for accountant

3 - that the terms of shipment (CFR,CIF,and FOB) is important to know for the accounting and how it's related to freight cost

please provide the link of the article/book that support these ( separate articles ) and if you didn't find the article give me the name of the article and the writer

i need the reference please so i can support my idea

thank you