As a very strong integral part of the business, the Accounting Information System represents the implementation of part of the overall information system and most of the information needed to work in the business decision making that is in this system. When other business systems are watched in relation to the final finished product and according to the type of information required for the production process, then the accounting information system is treated in accounting form as a system that focuses on business processes of information creation. It allows the company to computerized quantify and value valorization of every needed information in financial sense, which are needed to company to acquire the status of its position in the market by financial aspect, this is necessary to produce financial indicators that are genuinely classified with specific market positions and market share. The aim of the paper is to ensure the development of RIS - avenues of its traditional concepts where it will provide a concise account of the historical development of RIS - before the 20th century, and then the issues will focus on the development of new activities during the 20th and 21st centuries, which is at the same time the topic of this paper. The purpose of the paper is to understand the importance of RIS - in today’s business of the companies in their actual business in the way they put themselves into the modern business.