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Accounting File Transaction Processing System - PowerPoint PPT Presentation


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File Classifications (Master Files). Master files: These contain (semi) permanent data (records) pertaining to entities (people, places, and things). Accounting related examples include:General and Subsidiary ledgersGeneral ledger master fileCustomer/Accounts Receivable master fileVendor/Accounts Payable master fileInventory master fileEmployee/Payroll master fileOpen WIP master fileStandard cost master file.

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