An accounting information system (AIS) is a computer-based system that provides accounting managers with the tools for organizing, evaluating and efficiently running their departments. It is composed of accounting terms, records of accounts, manuals containing instruction with flow charts programs &procedures, crystal reports as per the requirement of top management, and an accounting database. The AIS process the data and outputs the information in the form of reports for further use by decision makers for strategy formulation. It is a particular type of information system which contains set of logically related records.