for preparing the financial statements and other accounting reports for the satisfaction of the
different users to effective decision making. Modern world is the information world and every
business organization makes it necessary to obtain proper information both for external and
internal users for appropriate decision making. AIS are a combination of the study and practice
of accounting with the design, implementation and monitoring of information systems.
Accounting Information Systems of the mobile telecommunication companies in Bangladesh
have computerized accounting systems. There are three phases like analysis, design and
implementation. Successful system design depends to a large extent upon the creativity,
imagination, and general capabilities of the designer, observance of the broad principles. The
accounting system is an integral part of the internal control structure of an organization.
Without the information generated by the AIS, management would lack the ability to plan and
direct operations in achieving organizational goals. Although the availability of computer has
made computerized processing of accounting data affordable to any organization, a thorough
understanding of manual accounting system is essential. All computerized accounting systems
include the concepts and principles inherent in a manual system; an understanding of a
manual system allows managers to recognize more clearly the interrelationships which exist
within accounting data and reports which are produced by Accounting Information Systems of
the companies (Fess and Warren, 1990).