Accountancy Part COverview of Computerised Accounting System

“It provides for ordering of goods, sorting of purchase expenses and…

“It provides for ordering of goods, sorting of purchase expenses and payment to the creditors”. Which subsystem of AIS is briefly highlighted in the above statement?

Answer & explanation

Correct answer: option 1

The correct answer is Option (1) → Purchase and Accounts Payable Sub-System

NCERT (2026-27 edition):
PURCHASE AND ACCOUNTS PAYABLE SUB-SYSTEM – “It deals with the purchase and payments to creditors. It provides for ordering of goods, sorting of purchase expenses and payment to the creditors. It also generates periodic reports about the performance of suppliers, payment schedule and position of the creditors.”