This article aims to determine Accounting Information Systems section of the Financial Statements. Accounting Information System is to collect, recor, store, and process data to produce information in decision making. In kompleknyadan extensive accounting information system, covering the scope of accounting transactions that cover all parts of the company, and the procedures in the process of accounting information systems ranging from the transaction until it generates financial reports. Accounting information system is a collection of subsystems that are interconnected with each other and work together in harmony to process financial data into the financial information required by the management in the decision making process in the field of finance.