Which of the following statements relating to electronic spreadsheets is incorrect? Select one: a. They assist is determining 'what if' scenarios. b. They can be used to develop business budgets. c. They are not used by accountants. d. They can be used to analyse business data. Which of the following is an advantage of using a sales journal compared with recording all sales transactions in a general journal? Select one: a. Each sales transaction is recorded on multiple lines to provide full details b. The date of each transaction is not required to be recorded c. Narrations are required for each entry d. Only the totals of each column are posted to the general ledger Which of the following is not a physical means of internal control? Select one: a. Employment of security staff b. Employee identification cards c. Manager Authorisation O d. Password protected access to buildings In the development of an accounting system which stage gathers facts that provide a thorough understanding of a business's information requirements and the sources of information? Select one: a. Systems design b. Systems analysis c. Systems implementation d. Systems review