Editing Accounting information system (section)

==Evolution==
Accounting Information Systems are characterized by large amounts of different approaches and methodologies over the past 50 years. Due to the restrictions and weaknesses of previous models each new model evolved. Interestingly After the production of newest technique the newer or recent models of evolution does not eliminate or replace the older or previous technique instantly. However Several Generations and peers of systems exists among different institutions, organizations, groups at the same time and possibly exists with in a single or same institution.  Similarly The up-to-date inspector needs to be aware with the functioning features of all AIS approaches that he or she is likely to encounter. currently there are four approaches can be identified which has been evolved during  last 50 years.<ref>{{Cite web|title=AIS Evolution - Manual Process Model and Flat File Model in Accounting Information System Evolution|url=https://theiteducation.com/ais-evolution-manual-process-model-and-flat-file-model-in-accounting-information-system-evolution/|date=2020-04-16|website=theITeducation.com|language=en-US|access-date=2020-05-05}}</ref>

;* Manual Process Model
;* Flat File Model
;* Database Model System
;* REA Model (Resource, Event and Agents)