All of the following are weaknesses of the accounting rate of return except

 All of the following are weaknesses of the accounting rate of return except:

multiple choice
it is easy to compute. Correct
it does not directly consider cash flows.
it ignores the time value of money.
it does not directly consider timing of cash flows.

Explanation
Knowledge Check 01
 
The accounting rate of return's strength is that it is easy to compute. All other answers are correct.