Being an information system, an accounting information system must have a target system. It should be obvious that the target system must be business operations in a narrow sense. Other non-accounting aspects of business operations are covered by information systems such as Human Resources Information System, Management Information System, Production Planning/Scheduling System, Strategic Planning System, and so on. The target system for an accounting system has to do with the aspects of business operations that have to do with accountability for the assets/liabilities of the enterprise, the determination of the results of operations that ultimately leads to the computation of comprehensive income, and the financial reporting aspects of business operations.