This text seeks to show the reader how to design and use an accounting information system (AIS) to provide information useful for decision-making. Focus boxes providing real world examples of concepts, techniques and practices as described are interspersed in the text. This edition has chapters on the three basic functions of the AIS together with an understanding of what the system does manually, and on data modelling, covering how students can use query language to derive traditional financial statements and managerial reports from a database AIS.