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

Accounting Information System (AIS) is a series of coordination resources ( such a: data, materials, equipment, suppliers, personnel, and funds) to convert inputs into outputs in the form of economic data in the form of financial information used to carry out business activities of an entity, and providing accounting information for parties concerned (Wilkinson, 1991: 14).

Accounting Information Systems (AIS) is an information system that converts transactional data into information or financial reports that are useful for the wearer.

Since SIA is an information system that is quite complicated, and to facilitate the management, the AIS is divided into several subsystems. Following the AIS Subsystem:

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.

AIS made ​​a goal is to simplify every day business operations, manage data hariaan, and make the raw data into a financial statement. Daily data in the field of accounting has a fairly high traffic, so it requires an information system to overcome it. Besides the goal, there are components on the SIA. Components on the AIS broadly similar to other information systems, namely: operators, procedures, data, hardware and software.

Here was a brief explanation about the meaning of Accounting Information Systems (AIS). If there are errors or omissions please justified or added. May be useful ..