Accounting information systems: which files are typically required to maintain general ledger (GL) records in a computerized environment?

Introduction / Context:
General ledger (GL) systems consolidate financial data from subledgers and operational modules. To keep GL accurate and auditable, several master and transaction files are maintained. The question asks which files are part of this ecosystem.

Given Data / Assumptions:

• We consider common GL components in integrated accounting systems.
• Inventory balances may feed cost of goods sold, valuation, and adjustments.
• Chart of accounts defines the valid accounting structure.
• Detail postings (journal entries) feed balances and trial balances.

Concept / Approach:
A GL relies on a chart of accounts (master reference), detail postings (journal entries by period and account), and often connects to inventory (for valuation and periodic close). Therefore, all listed files are relevant in maintaining GL records—either directly in the GL module or via integrated subledgers.

Step-by-Step Solution:

Verification / Alternative check:
ERP suites show GL with a COA master, journal tables, and inventory subledger integration; this mirrors the three files mentioned.

Why Other Options Are Wrong:

Common Pitfalls:
Treating subledgers (like inventory) as optional inputs; for accurate financials, subledger postings must reconcile with the GL.

Final Answer:
All of the above