How to make a sub problem on this statement of the problem

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Question - Statement of the problem - A reliable accounting system is a necessity for all companies. Although we are now experiencing the innovations of technology, JC Aruego & Associates CPA's, an auditing firm, doesn't have an existing accounting systems and have long depended on Excel. To have an accounting system can help to properly maintain accurate accounts and detailed records. But the company doesn't have plan to implement any system, knowing that this would require a fund and it would be costly.

How to make a sub problem on this statement of the problem?

Reference no: EM132865126

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