What is the first step in the AIS (Accounting Information System) process?

The first step in the Accounting Information System (AIS) process is input by the end user. This stage involves capturing and entering financial data that originates from various source documents, such as invoices, receipts, and checks. This input is critical because it forms the basis for all subsequent processing and reporting within the AIS.

Without correctly inputting this data, the integrity of the entire accounting system is compromised. The data entered by end users is then subjected to further processing, which can include posting to ledgers, filing of documents, and ultimately leading to the preparation of trial balances. Each step that follows relies on accurate input, making this initial phase crucial for the effective functioning of the accounting information system.