A manufacturing company began operations five years ago. At that time, the company selected an accounting software geared for small companies. With the rapid growth that the company has experienced in a relatively short time, the company is evaluating whether its accounting software is sufficiently addressing its needs. Indicate which of the following items would be included in a gap analysis, to study the difference between the company's current accounting system and an ideal accounting system.

a. Current system uses the average inventory costing method but management would like to switch to FIFO inventory costing.

b. Currently, only two employees are trained to access information from the software while others on staff could benefit from the accounting information.

c. The current system does not have the flexibility to run specific reports that management has requested. This requires managers to create customized Excel spreadsheets.

d. The size of the files that the company is managing occasionally causes system delays and in a few cases, system crashes.

e. The public accounting firm that audits the company's annual financial statements indicated that the company had an internal weakness due to a lack of segregation of duties.

f. Management would like to account for different geographical locations as separate entities within one entity. The current system allows the accounting for separate entities, but does not have a consolidation feature.