What is an accounting information system?

Accounting information system (AIS) is an application software specially used for accounting business processing, which belongs to the financial management subsystem of management information system.

It includes accounting and management accounting. The former takes accounting as the core to handle accounts, and designs special accounting contents such as salary accounting, fixed assets accounting, cost accounting, material accounting and sales accounting.

The latter includes financial situation analysis, forecast and decision analysis, fund management analysis and internal economic accounting management analysis.

Accounting information system is not only an interdisciplinary course, but also a course with strong professional theory, methods and practicality. This course introduces the basic concept data of accounting information system. Accounting information is the most important economic information of enterprises and institutions.

Extended data:

Basic characteristics of accounting information system:

1, with a wide range of data sources and a large amount of data.

2. The data structure and data processing flow are complex.

3. Require the authenticity and reliability of the data.

4. There are many links in data processing, and many processing steps are periodic.

5. There are strict system regulations for data processing, which need a clear audit trail.

6. There are many types and quantities of information output, and there are strict requirements on the format.

7. There are strict requirements for the security and confidentiality of data processing.

-Accounting information system