Inputs

Source documents

Processing

Journals

• Cash receipts
• Cash disbursements
• General
• Purchases
• Sales
• Payroll

Storage

Ledgers

• Accounts payable
• Accounts receivable
• General ledger

Files

• Transaction file
• Master file (note "posting")
• Table or reference file

Outputs

• Reports
• Transaction documents

Source: Bodnar, G. H. and Hopwood, W. S. (2001). Accounting Information Systems (8th ed.). Upper Saddle River, NJ: Prentice Hall.

- R. S. Kulzick - 07/15/2001 -

Contact rkulzick@stu.edu with questions or comments about this web site.
Copyright © 2001 Raymond S. Kulzick - Last modified: September 13, 2008