Accounting Information System is an Information System which handles issues related to accounting in a company or organization. In practice, the SIA is divided into several subsystems. This is because SIA is a fairly complex system. Thus divided into several subsystems to facilitate implementation. In this post, I will discuss about the Subsystem Accounting Information Systems (AIS).

Here Subsystem of Accounting Information Systems (AIS) is:
1.The Revenue Circle
     includes sales and revenue in the form of cash.
2. The Expenditure Cycle
     purchasing activities and payment with cash.
3. The Human Resources / payroll cycle
     includes the activities of contract and hire employees
4. The production cycle
     the process of changing raw materials into finished material
5. The financing cycle
     includes activities to get data from investors, as well as their payments again.

In accounting information systems, all subsystems on recorded or entered into the system. So that every detail of transactions stored in the database system. Here was a brief description of subsystems of Accounting Information Systems (AIS). If there are errors or omissions please justified or added. May be useful

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