<s>[INST] Here is a scenario:

Melissa's boss hires two new employees to start on the first day of the fiscal year. One of them, John, has been doing the work for several months prior. John will start being paid for his work from a new account that has been created for fiscal year purposes. This account will be debited for John's salary and any benefits associated with his employment. The other employee, Jane, will be paid from a different account that reflects the prior year's funds. Jane's salary and benefits will be charged to the old account because the work on this project started in the prior fiscal year and will finish in the new fiscal year.

What type of accounting system is this scenario describing?[/INST]