1.0 IntroductionThe accounting information system (AIS) performs the data processing tasks of a company that gathers data describing the company's activities, transforms data into information and makes the information available to both internal and external users. and outside the company. Figure 1.0 below is a model of AIS. As you can see, at the bottom of the model are the input, transformation and output elements of the fire physics system. Data is collected throughout the physical system and environment and entered into the database. Data processing software transforms data into information for business management and for organizations in corporate environments and for individuals. AIS is the only CBIS subsystem that has the responsibility to meet information needs outside the enterprise and provide information to each environmental element. except the competitors. A company does not have a choice whether or not to have an AIS; it's a requirement. Also, all companies perform the procedures the same way. It is based on data rather than information, and the data is largely historical. Although it is data-oriented, it produces some information. Additionally, it provides the database that serves as the basis for other CBIS subsystems. perform data processing. The firm is required to keep records of its activities by law. Elements of the environment such as government, shareholders and owners, and the financial community require that the company maintain a financial record of the company's operations and produce information describing those operations. The information exists in the form of printed and posted materials that are used by managers and non-managers of the company, as well as all but environmental competitors. Data processing involves four basic tasks: data collection, data manipulation, data storage, and document preparation. . Manipulation involves classifying, sorting, calculating and summarizing. The preparation of a document can be triggered either by an action or by a schedule. Data processing has several characteristics that distinguish it from other application areas. Data processing performs necessary tasks, adheres to relatively standardized procedures, processes detailed data, focuses primarily on history, and provides problem-solving information as a byproduct of its other activities..