An accounting information system (AIS) is the system of recors a business keeps to maintain its accounting system. This includes the purchase, sales, and other financial processes of the business. The purpose of an AIS is to accumulate data and provide decision makers (investors, creditors, and managers) with information to make decision While this was previously a paper-based process, most modern businesses now use accounting software such as UBS, MYOB etc. Information System personnel need basic, if not vast, knowledge of database management and programming language such as C, C++, JAVA and SQL as all software is basically built from platform or database.