Account 3 Marks Question

An accounting information system gathers data describing the organisation's activities, maintains a detailed financial record of the organisations operations, transforms the data into information and makes the information available to users both inside and outside the organisation.

AIS sub-systems: There are four main sub-systems of an AIS namely:

1. Input.
2. Process.
3. Output.
4. Control.

Diagramatically the four sub-systems of AIS can be represented as follows: