Felix knows the advantages of a well-set system of internal control procedures within the company. Although today's comics does not show it, when the system works then there are less problems in accounting. If there are fewer problems, the accountants are more relaxed, and the more the accountants are relaxed, the easier it is for them to digest the material of the free e-courses on the balance sheet closing for 2013. They have also more time to prepare cash flow statements.