Accounting information system is one of the basic things that a business must think about. Karthikeyan, (2010) defines accounting information system as the data and information which flow through an information system come from many sources. : firstly, business activities with individuals or organizations external to the business, secondly, internal business activities thirdly, the feedback resulting from output information and managerial decisions. The developments in accounting information technologies, together with globalization, have produced such concepts as “new economy”, “e-commerce” and “new accounting”. These developments have helped in saving time and money and also reduced the costs by accelerating transactions and communication.