This course discusses the concept of accounting information systems starting with the subject of the scope of accounting information systems, AIS components, documentation techniques, managerial accounting information systems, elements and procedures in accounting information systems, system preparation techniques, AIS main cycles, computer-based information system control, data processing cycle, internal control concepts, computer programs, flow charts, credit purchases, payroll, credit sales, conversion cycle, revenue cycle and ending with the internal control cycle. Lectures are carried out using the problem base learning/project base learning model.