You were hired to assist Ashton Fleming in designing an accounting system for S&S. Ashton has developed a list of the journals, ledgers, reports, and documents that he thinks S&S needs (see Table). He asks you to complete the following tasks:
a.    Specify what data you think should be collected on each of the following four documents: sales invoice, purchase order, receiving report, employee time card
b.    Design a report to manage inventory.
c.    Design a report to assist in managing credit sales and cash collections.
d.    Visit a local office supply store and identify what types of journals, ledgers, and blank forms for various documents (sales invoices, purchase orders, etc.) are available. Describe how easily they could be adapted to meet S&S’s needs.

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TABLE 2-4 Documents, Journals, and Ledgers for S&S TITLE Documents Sales Invoice Service Invoice Delivery Ticket Monthly Statement Credit Memo PURPOSE Record cash and credit sales of merchandise Record sales of repair services Record delivery of merchandise to customens Inform customers of outstanding account balances Support adjustments to customer accounts for sales returns and allowances and sales discounts; Purchase Order Receiving Report also support write-off of uncollectible accounts Order merchandise from vendors Record receipt of merchandise from vendors, indicating both quantity and condition of items received Record time worked by employees Time Cand Specialized Journals Sales Cash Receipts Purchases Cash Disbursements General Journal Record all credit sales Record cash sales, payments from customers, and other cash receipts Record all purchases from vendors Record all cash disbursements Record infrequent, nonroutine transactions; also record adjusting and closing entries Subsidiary Ledgers Accounts Receivable Accounts Payable Inventory Fixed Assets Maintain details about amounts due from customers Maintain details about amounts due to vendors Maintain details about each inventory iterm Maintain details about each piece of equipment and other fixed assets Maintain details about all major asset, liability, equity, revenue, and expense accounts General Ledger