Here is a list of possible benefits and disadvantages of computerising accounting records. The items are in random order. In each case decide whether the item should be considered an advantage (mark it with an 'A') or a disadvantage (mark it with a `D') from the business's viewpoint.

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Item A or D Cost of training 2 Improved accuracy 3 Aged receivables analysis 4 Automatic processing and updating Computer virus Technical support Management reports 8. Increased speed of processing 9 Reduced workload for staff 10 Cost of camputer installation 11 Security breach ('hacking") 12 Frequency of software upgrades