Key Terms:
AIS 1st Exam Questions With
Verified Answers 2023/2024
1. Access Control List - Lists containing information that defines the access privileges for
all valid users of the resource. An access control list assigned to each resource controls
access to system resources such as directories, files, programs, and printers
2. A/R Subsidiary Ledger - shows the transaction and payment history of each customer to
whom the business extends credit.
3. Back-order - Records that stay on file until the inventories arrive from the supplier.
Back-ordered items are shipped before new sales are processed
4. Bill of Lading - Formal contract between the seller and the shipping company
that transports the goods to the customer
5. Cash Receipts Journal - Records that include details of all cash receipts
transactions, including cash sales, miscellaneous cash receipts, and cash received
6. Credit Memo - Document used to authorize the customer to receive credit for the
merchandise returned
7. Customer Order - Document indicating the type and quantity of
merchandise being requested
8. Deposit Slip - Written notification accompanying a bank deposit that specifies and
categorizes the funds (such as checks, bills, and coins) being deposited
9. Inventory Subsidiary Ledger - Ledger with inventory records updated from the stock
release copy by the inventory cont
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