الفهرس 
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Abstract
Accounting Information System (AIS) is vital to all ’zations and perhaps, every organizations either profit or non profit¬ed need to maintain the AISs, To better understand the term unting Information System’, the three words constitute AIS would be rate separately. Firstly, literature documented that accounting could be
’fied into three components, namely information system, ”language of ss” and source of financial information. Secondly, information is a Ie data processing that provides a basis for making decisions, taking and fulfilling legal obligation. Finally, system is an integrated entity, the framework is focused on’-a set of objectives. The combination of three words Accounting Information System indicate an integrated
work within an entity (such as a business firm) that employs physical es (i,e., materials, supplies, personnel, equipment, funds) to onn economic data into financial information for; (1) conducting the ’s operations and activities, and (2) providing information concerning entity to a variety of interested users. Indeed, the combination or ction between human, technology and techniques would permit an . tion to administer its knowledge effectively (Sori, 2009).
The researcher will discuss in the following sections the Information concept and its components, Management Information Systems ), The Meaning of Accounting, the roll of accounting information, unting Information System (AIS) Concepts, Accounting Information framework, Objectives of the accounting system, Components of unting information system, Generally Accepted Accounting Principles
), financial statements definition, types of financial statements and usefulness, qualitative characteristics of financial statements,