In accounting information systems, what details are typically captured in the journal voucher file for audit trail and posting control?

Introduction / Context:
A journal voucher is the formal document used to authorize accounting entries. In computerized accounting systems, a journal voucher file preserves key data for control, reconciliation, and audit. Understanding its contents ensures compliance, traceability, and accurate financial reporting in MIS environments.

Given Data / Assumptions:

• The system posts transactions to the general ledger through controlled vouchers.
• Each voucher records accounts impacted, date, and monetary amounts (e.g., rupees per line).
• The focus is on core required fields rather than optional metadata.

Concept / Approach:
Sound accounting control requires the who/what/when/amount detail: which GL accounts, when the entry is recorded, and the amounts per debit/credit line. Journal voucher files therefore store account identifiers, voucher dates, reference numbers, descriptions, and currency amounts to support postings and later audits. These fields are fundamental across manual and automated systems.

Step-by-Step Solution:

Verification / Alternative check:
Audit standards and ERP configurations show journal headers and lines capturing dates, GL accounts, and amounts, confirming the selection.

Why Other Options Are Wrong:
Any single element alone (only account, only date, or only amount) is insufficient for a proper voucher; the system needs all of them together.

Common Pitfalls:
Omitting dates or reference numbers, hindering audit trails; failing to split amounts by line leading to control total issues.

Final Answer:
All of the above