Manual System Accounting Records

A. Documents - source documents, product documents, and turnaround documents.

B. Journals - general journals and special journals
C. Ledgers - general ledgers and subsidiary ledgers.
Digital Accounting Records
A. Master File - The general ledger and and subsidiary ledgers are examples of master files.
B. Transaction File - Sales orders, inventory receipts, and cash receipts are examples of transaction
files.
C. Reference File - lists of authorized suppliers, employee rosters, price lists used for preparing
customer invoices, and customer credit files for approving credit sales are examples of reference files.
D. Archive File - journals, prior-period payroll information, lists of former employees, records of
accounts written off, and prior-period ledgers are examples of archive files.
Question 2: Briefly outline the role (application) of each subsystem of AIS and MIS by giving specific
examples.
Suggested Response:
AIS Subsystems:
Transaction Processing System (TPS)
- converts economic events into financial transactions, records financial transactions in the accounting
records (journals and ledgers), and distributes essential financial information to operations personnel
to support their daily operations.
General Ledger/Financial Reporting System (GL/FRS)
- summaries of transaction activity are processed by the GLS to update the general ledger control
account. Other, less frequent, events such as stock transactions, mergers, and lawsuit settlements, for
which there may be no normal processing cycle in place, enter GLS through alternate sources. The FRS
measures and reports the status of financial resources and the changes in those resources. The FRS
communicates this information primarily to external users.
Management Reporting System (MRS)
- the MRS provides the internal financial information needed to manage a business. Typical reports
produced by the MRS include budgets, variance reports, cost-volume-profit analyses, and reports using
current (rather than historical) cost data.
MIS Subsystems:
Finance: Portfolio Management Systems; Capital budgeting systems
Marketing: Market analysis; New product development; Product analysis
Distribution: Warehouse organization and scheduling; Delivery scheduling; vehicle loading and
allocation models
Personnel: Human resource management system - job skill tracking; Employee benefits system

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