How would we capture record classify summarize and report data in a manual AIS?

To capture data in a manual AIS, you would need to physically input transaction information into journals or ledgers. Records would need to be organized based on predefined categories to classify them properly. Summarizing involves creating trial balances or financial statements by manually calculating totals and balances. Reporting data would require creating customized reports using the summarized information to provide insights for decision-making.