Information has always presented an important factor of human activity. As a resource that guided human activity, informations was gathered, stored, analysed and distributed in different ways throughout the history. Today, information system is a necessity in the global business system. Since they are generally in a dynamic and challenging business environment, characteristics of the information required decision making for complex manner of their acquisition and processing of applications well-developed information system. Accounting is an information subsystem of the single information system of a company. Its purpose is to provide comprehensive, systematic and permanent presentation of data and informations, based on documents that refer to all elements contained in business subsystems and the business systems of the company as a whole. The aim of this paper is to analyze the work of the accounting information system, accurate and timely information, forms the basis for efficientexecution of activities.