All organisations need information to enable them to make effective decisions.  In order for  management to make effective decisions, the organisation will need to gather all available information.  A primary source of information in an organisation is the accounting information system  (AIS).  An AIS collects, processes, and reports data and information about an organisation.  A well designed AIS can provided valuable information to the decision-making process whether it be a manual system or a computerised system.  This unit will provide the student with tools and skills to develop accounting information systems within an organisation.