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By learning accounting information system, accountants are able to ensure the accuracy in firm's financial transaction to higher level and recordkeeping. Accountants are able to know that how to keep data intact and secure.

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AIS subsystems:
1. Transaction processing system (TPS)
2. General Ledger/ financial reporting system
3. Management reporting system
By understanding accounting information subsystem, accountants are able to convert economic events into financial transactions and record it in accounting form, update general ledger accounts and handle discretionary as well as non-discretionary reporting.

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By learning information systems framework,accountant is able to know the transactions processed by the information system which are financial transaction and nonfinancial transactions. Accountants are able to differentiate either the events are under financial or nonfinancial transactions. Accountants are able to carry out the financial portfolio management system well.

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An information systems framework:
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Organized Structure and AIS:
Functional Segmentation
(Materials management, production, marketing, distribution, personnel and finance).
By clearly understanding about functional segmentation, accountants can know more about the flow of resources through the firm.

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A general model for AIS:

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Information Technology
Accountants are able to identify the weakness and advantage of centralized data processing and distributed data processing, system development (commercial software& custom software) and maintenance( maybe trivial or significance), database administration, network administration, outsourcing the IT function (cloud computing). Thus, accountants are able to know that using what type of data processing is more benefit in a situation.

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Accountants performs audit that involving AIS. Accountants perform audits which typically involve the AIS. External audit is an independent attestation and opinion (audit report) regarding financial statement presentation. Prior to SOX, accounting firms were permitted to provide both advisory and attest services to clients.

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By understanding overview of transaction processing, accountants can get information for financial reporting, internal management reporting and the support of day-to-day operations. Accountants are able to deal with large volume of financial transactions efficiently.

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By understanding transaction processing clearly, there are two methods to record accounting which are manual and computer-based systems. From ancient, accountants are able to record traditionally documents, journals and ledgers. By having accounting information system, accountants know the relationship between master file, transaction file, reference file and archive file. Accountants will know both hard copy and digital documents form an audit trail.

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The Flat-file Model:
- data storage
- data-updating
- currency of information
Accounting function needs customer sales data organized by account number and structured to show outstanding balance. This is used for customer billing, AR maintenance and financial statement preparation.

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The Database Model:
Through database management system and control software, the traditional problem associated with flat-file system can be eliminated.

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Documentation Techniques:
In old time, written description of a system is wordy and difficult to follow. Accountants use system documentation routinely and should master the ability to document systems in graphic form. There are five basic documentation techniques which are data flow diagrams, entity relationship diagrams, system flowcharts, program flowcharts and record layout diagrams.

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Data coding system helps to save time in recording. Accountants can be more convenient in preparation of parts lists, catalogs, bills of materials and mailing information as having code system. Accountants can identify the transaction easily.

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By understanding ethics, accountants can know how to address ethic issue and thus can make sure the security and privacy of company profile. Accountants are able to address what action is right or wrong.

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Type of fraud:
- management fraud
- employee fraud
Accountant will know the bad effect of fraud and thus avoid it.

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The internal control system consists of policies, practices and procedures to achieve four broad objectives:
• Safeguard assets
• Ensure accuracy and reliability
.• Promote efficiency
• Measure compliance