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accounting information system (AIS)
subsystem of a Management Information System (MIS) that processes financial transactions to provide (1) internal reporting to managers for use in planning and controlling current and future operations and for nonroutine decision making; (2) external reporting to outside parties such as to stockholders, creditors, and government agencies.
Source: http://www.allbusiness.com/glossaries/accounting-information-system-ais/4942866-1.html#ixzz1ZwiwxTR0
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