Accounting Records and Files Indicate which department—accounts payable, cash disbursements, data processing, purchasing, inventory, or receiving—has ownership over the following files and registers:

a. open purchase order file

b. purchase requisition file

c. open purchase requisition file

d. closed purchase requisition file

e. inventory

f. closed purchase order file g. valid vendor file h. voucher register i. open vouchers payable file j. receiving report file k. closed voucher file l. check register (cash disbursements journal)