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?

		Customer master file as an output of the AIS
		Journal entry to record the receipt of cash as a process of the AIS
		Pre-numbered documents as an internal control in the AIS
		None of these