Which term describes a situation where one system handles financial accounting and a separate system handles cost/management accounting?

Which term describes a situation where one system handles financial accounting and a separate system handles cost/management accounting?

• A. Integrated systems
• B. Bookkeeping
• C. Internal business perspective
• D. Interlocking systems

Answer: (D)

The situation describes two distinct systems that work together but aren’t merged into one. When financial accounting is handled in one system and cost/management accounting in another, the systems are linked or coordinated to exchange data, yet each remains separate. This is best described as interlocking systems—the systems interlock to share information while staying separate. Integrated systems would mean everything runs in a single, unified system, which isn’t the case here. Bookkeeping is simply the recording process, not about system structure. Internal business perspective isn’t about how information systems are organized.

The situation describes two distinct systems that work together but aren’t merged into one. When financial accounting is handled in one system and cost/management accounting in another, the systems are linked or coordinated to exchange data, yet each remains separate. This is best described as interlocking systems—the systems interlock to share information while staying separate.

Integrated systems would mean everything runs in a single, unified system, which isn’t the case here. Bookkeeping is simply the recording process, not about system structure. Internal business perspective isn’t about how information systems are organized.