An Information System is an organized combination of people, hardware, software, communication networks, and the data resources that collect, transform, and disseminate information in an organization.

An accounting information system (AIS) is a structure that a business uses to collect, store, manage, process, retrieve and report its financial data so that it can be used by accountants, consultants, business analysts, managers, chief financial officers (CFOs), auditors and regulatory and tax agencies.

In particular, specially trained accountants work with AIS to ensure the highest level of accuracy in a company's financial transactions and recordkeeping and to make financial data easily available to those who legitimately need access to it, all while keeping data intact and secure. This article will describe the primary components of AIS and some of its real-life applications.

Accounting Information System and the Use of Computers in Accounting – Financial Accounting – I

In this “Accounting Information System and the Use of Computers in Accounting – Financial Accounting – I” you will learn about the following topics:

  1. Accounting Information System (AIS) in Modern Business Organization
  2. Components of an Accounting Information System
  3. People, Procedure and Instructions, Data, Software, Information Technology Infrastructure, Internal Controls
  4. Role/ Importance /Significance of Computers in Accounting
  5. Recording Accounting Transactions
  6. Source Documents
  7. The Journal
  8. The General Journal
  9. The General Ledger
  10. Subsidiary Ledgers
  11. Trial Balance
  12. Computerized Accounting
  13. Presenting the financial statements received from the accounting package
  14. Retrieving Various reports from the system



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BCA 2nd Semester Financial Accounting I Notes Pdf: