The law dictates management's responsibility for providing stewardship information to external parties. This reporting obligation is met via the Financial Reporting System, more precisely the General Ledger System. Much of the information provided takes the form of financial statements, tax returns, and documents required by regulatory agencies such as the Securities and Exchange Commission (SEC). The primary recipients of financial statement information are external users, such as stockholders, creditors, and government agencies. In providing financial information, accountants follow a process to collect data and even present a final report. a. Discuss the Information Systems Function of the General Ledger System. Please note your discussion should speak to input, processing, and output stages