Consider the following information items as you respond to the next question: i. Customer master file
Ii) Journal entry to record the receipt of cash
Iii) Pre-numbered documents
Iv) Schedule of accounts receivable
Accounting information systems have five generic elements, one of which can be directly applied to the other four. Which information item above best exemplifies that element?
A)Customer master file as an output of the AIS
B)Journal entry to record the receipt of cash as a process of the AIS
C)Pre-numbered documents as an internal control in the AIS
D)None of the above.

Question

Quizplus · Accepted Answer

Pre-numbered documents are an internal control element of the accounting information system, as they help to ensure that all transactions are accounted for and prevent fraud or errors. The other three information items are outputs or processes of the AIS, but they do not directly relate to the other elements of the system.

Consider the Following Information Items as You Respond to the Next