Final answer:
A journal in a manual AIS system is conceptually similar to a transaction file in a computerized system. Both record transactions as they occur in detail. The transaction file is the direct counterpart to the manual journal in terms of functionality within AIS. The correct answer is option D) transaction file.
Step-by-step explanation:
In the context of accounting information systems (AIS), a journal in a manual AIS is conceptually similar to a transaction file in a computerized system. A journal records the daily transactions in chronological order, which equates to a transaction file that collects the individual transactions as they occur. Each transaction in a journal (and correspondingly a transaction file) contains details such as the date, accounts affected, amounts, and may include a brief description.
In comparison, a database is a structured collection of data, a master file is similar to a ledger that contains summarized and permanent records, and a record is an individual entry within a database or file that holds all the related information about one particular entity or event. Therefore, the correct answer is D) transaction file, as it directly captures and retains details of various transactions similar to a manual journal. The correct answer is option D) transaction file.