Which of the following is not a sub-system of Accounting Information…

The correct answer is Option (3) → Finance sub-system

An Accounting Information System (AIS) is made up of smaller units called sub-systems, each handling one area of the accounts: cash and bank, sales and receivables, inventory, purchases and payables, payroll, fixed assets, expenses, tax, final accounts, costing, budget and management information. A "finance sub-system" is not one of them; finance work such as preparing the Profit and Loss account, Balance Sheet and cash flow statement falls under the final accounts sub-system.

Option (1) Purchase and account payable sub-system — A sub-system of AIS. It deals with purchases and payments to creditors.

Option (2) Costing sub-system — A sub-system of AIS. It works out the cost of goods produced.

Option (4) Expense accounting sub-system — A sub-system of AIS. It records expenses under broad groups such as manufacturing, administrative, financial and selling.