Final answer:
The most likely type of computer file to be a master file in an accounting information system is the Inventory subsidiary, because it contains detailed, ongoing records about the company's inventory.
Step-by-step explanation:
In an accounting information system, a master file is analogous to a ledger in a manual accounting system, and it contains detailed data regarding the accounts. The types of computer files that would most likely be considered a master file include files that contain records of the entity's assets, liabilities, equity, expenses, and revenue over a period of time.
The correct answer to which type of computer file would most likely be a master file is B. Inventory subsidiary. This is because an inventory subsidiary file contains detailed information about each item in a company's inventory such as cost, quantity on hand, and reordering information. This data is maintained over time and is continuously updated as transactions affect inventory levels, making it a master file.
In contrast, cash disbursements, payroll transactions, and cash receipts are generally considered transaction files. They record individual transactions that occur at a specific point in time and are often later summarized and posted to the master files.