Accounting information systems in an organization has two main subsystems: the system of management accounting and financial accounting systems. Accounting information system is a subsystem of corporate management information system as a whole.

Management accounting system which includes the unification of the management, presentation and interpretation of the information used for the formulation of strategies, activities planning and control, decision making, optimization of resource use, disclosure to the owner and outsiders, disclosure to workers, safeguards assets in order to produce information for internal users, such as managers, executives, and workers.

Management accounting specifically identify, collect, measure, classify, and report information, which is useful for internal users in planning, controlling, and decision making. An integral part of management relating to the identification and interpretation of the presentation / interpretation of the information that is useful for:

• Formulate strategies.
• The process of planning and control.
• Decision making.
• Optimization of the decision.
• Disclosure of shareholders and outside parties.
• Disclosure of an organizational entity for employees.
• Protection of assets of the organization.

While financial accounting is part of the accounting related to the preparation of financial statements for external parties such as shareholders, creditors, suppliers, and government. The main principle used in financial accounting is the accounting equation (Assets = Liabilities + Equity).

Financial accounting issues related to the recording of transactions for a company or organization and preparation of periodic reports from the record. This report is prepared for general interest and is typically used to assess the achievements of the company owner or manager is used as a manager of financial accountability to shareholders.