1.

From the given link identify every DOCUMENTARY support and/or SOURCE
DOCUMENT needed as INPUT into the ACCOUNTING INFORMATION SYSTEM.
These support documents can be both financial and nonfinancial information/data.

In terms of inventories and the related sales, important source documents would include
purchase vouchers and receiving reports, as well as sales vouchers These documents are often
signed off by actual people, and would help create an audit trail. Importation documents are also
important supporting documents, because the determination of taxes due on imported goods
would be well supported. In line with this, updated tax rates would also be necessary inputs into
the AIS. With regard to foreign exchange gains, bank statements would also serve as good
supporting documents. With financing being a major gap in the reported information, evidence
of indebtedness (e.g. loan agreements, certificates of indebtedness) or of sales of stock, or
even of receipt of donations, would provide evidence of the company’s ability to finance its
major transactions.

2. 2. From the given explanation of the resource presentor – can you explain the crucial
importance of non-financial information as fundamental element in the database of the
Accounting Information System (AIS).

Non-financial information is crucial because it allows auditors and users of financial information
to bridge the gaps between the company’s activities and its financial results. Similarly, this
information gives a company the opportunity to explain the events over the past financial year
that may not be represented by financial information alone. Although the AIS would commonly
be used for managerial decision making, it could simplify the auditing process by providing more
comprehensive information.