Understanding Accounting Information Systems (AIS)An accounting information system is a system of tracking all accounting and businessactivity for an organization and a company. Accounting information systems consist of sixprimary components: people, procedures and instructions, data, software, informationtechnology infrastructure, and internal controls. These are the below breakdown of eachcomponent in detail1. Procedures and InstructionsThe procedure and instructions of an accounting information system AIS are the systems ituses for storing, retrieving, collecting, and processing data. These systems are bothautomatic and manual. The data can come from both internal sources (e.g., employees) andexternal sources (e.g., customers' online orders). Procedures and instructions will be codedinto the AIS software. Nonetheless, the instructions and procedures must also be "coded"into employees through training and documentation. More so, the procedures andinstructions have to be followed reliably in order to be effective.