1. Where does the information that is reported in an or- ganization's accounting system come from? 2. Identify the essential elements of a paper-based ac- counting system. 3. Identify the data elements contained in the following documents: Bill of lading Receiving report Cash receipts prelist Sales order Customer invoice Time card Purchase order 4. What are the five major categories in a Chart of Accounts? 5. Aca Pool Co. owes Deakin Pool Supplies $5,100 and Major Pool Supplies $9,000. Instead of having these two payable accounts in its general ledger, Aca Pool Co. wants to move the accounts to a subsidiary ledger and substitute a single control account in the general ledger to represent the removed accounts. 1 1