Accounting information system (AIS) is one of the subsystems of a company's entire information system. In the modern business environment of the continually growing technique and technology development, it plays an increasing role in providing reliable and accurate information, which is the basis for business decision makers in achieving the organization’s set goals. Therefore, it is important that the company's management ensures constant control and supervision of the accounting information system through an adequate security policy to guarantee the highest quality of the implemented accounting system. The aim of the research is to present the basic features of the accounting information system, compare the modular and integrated accounting system and analyse the basic modules of the system on a specific example of a manufacturing company. The paper presents the scope of work and organizational structure of the company and how information technology and the type of activity affect the accounting information system, but also why the security policy of the information system and control of the accounting information are important. Based on scientific and specialized articles, i.e. secondary data sources, the paper concludes that accounting information systems occupy a central place within the company’s information system, because they generate various information used by a large number of interest groups.