1.0 Introduction Accounting information system (AIS) carries out the data processing activities of a company that collects data describing the company's activities, transforms the data into information and makes information available to users both inside and outside the company. Figure 1.0 below is an AIS model. As you can see at the bottom of the model are the input, transformation and output elements of the physical fire system below. Data is collected from throughout the physical system and environment and entered into the database. Data processing software transforms data into information for company management and for organizations present in corporate environments and for private individuals. The AIS is the only CBIS subsystem that is responsible for meeting information needs outside the enterprise and providing information to every environmental element except competitors. A company cannot choose whether to have an AIS; it is a requirement. Furthermore, all companies perform the procedures essentially the same way. It is data-driven rather than information-driven, and the data is largely historical. Although it is data-oriented, it produced some information. Furthermore, it provides the database that serves as the basis for other CBIS subsystems.Diagram 1.0: A model of an accounting information system.2.0 CharacteristicsThese are several characteristics of accounting information systems:2.1 Performs the necessary tasksThe company has not decided whether it wants to have it performed l data processing. The company is required to maintain documentation of activities in compliance with the law. Elements in the environment such as government, shareholders, owners, and the financial community require that the company make... in the middle of paper... a financial record of the company's operations and produce information describing those operations. The information exists in the form of printed and displayed documents that are used by the company's managers and non-managers and by all environmentalists, except competitors. Data processing consists of four basic activities: data collection, data manipulation, data storage, and document preparation. . Manipulation consists of classifying, ordering, calculating and summarizing. Document preparation can be triggered either by an action or by a time schedule. There are several characteristics of data processing that distinguish it from other application areas. Data processing performs necessary tasks, adheres to relatively standardized procedures, handles detailed data, has a primarily historical focus, and provides problem-solving information as a byproduct of its other activities.