Consider the Following Information Items as You Respond to the Next

Multiple Choice

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.