For an accounts receivable system, what kind of data would be found in the master files and

Question:

For an accounts receivable system, what kind of data would be found in the master files and transaction files, respectively? What type of structured and unstructured data might relate to an accounts receivable system?

Accounts Receivable
Accounts receivables are debts owed to your company, usually from sales on credit. Accounts receivable is business asset, the sum of the money owed to you by customers who haven’t paid.The standard procedure in business-to-business sales is that...