Abstract
Accounting Information System (AIS) is an important system using modem information technology resources together with traditional accounting controls and methods to provide users the financial information necessary to manage their organizations. In this project, Resource-Event-Agent diagram (REA) is used as a tool for conceptual data modeling, and Data Flow Diagram (DFD) is used as a tool for process modeling. The simple REA and DFD Diagrams are used to explain what they are and how to design them. Based on the nine-step design and implementation process, a sample accounting information system is demonstrated for the revenue cycle of the Wale's Wholesaler. In the example, REA model and DFD model for the revenue cycle are established first. Then these two models are converted to Microsoft Access relational database using primary keys and foreign keys. In addition, Microsoft Access forms are designed for recording, maintenance, and report processes in the revenue cycle.