I'd say A but it could also be D..
Answer:
no, I do not think it is important to understand manual bookkeeping. this is because hard copies are rapidly becoming obsolete in the face of ever growing technology.
advantages
1. the ability to quickly copy
2. the ability to send the link to others quickly
3. the ability to quickly change or remove unnecessary information
disadvantages
1. without internet it can be inaccessable
2. harder to keep long-term files
3. teaching others to use the electronic banking can be a lengthy process
Are you ok? Hope you have a wonderful day :)
