This data can then be used to prepare accounting statements and reports such as accounts receivable aging, depreciation/amortization schedules, trial balance, profit and loss, and so on. Having all this data in one place - in the AIS - facilitates a business's recordkeeping, reporting, analysis, auditing and decision-making activities. For the data to be useful, it must be complete, correct and relevant.
On the other hand, examples of data that would not go into an AIS include memos, correspondence, presentations and manuals. These documents might have a tangential relationship to the company's finances, but excluding the standard footnotes, they are not really part of the company's financial recordkeeping.