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The aim of this research is to review and develop information about the development of information systems (computers) and software that have a significant effect on the development of the accounting system. This research uses the descriptive method, which is the collecting of data and information through the internet and has made previous observations. The progress this of information system make a changes in the financial reporting system, from the manual system to the computer system in terms of data processing, internal control, and the quality of information presented in financial statements. So that the accounting software emergence that can facilitate the performance of accountants in making financial statements. In the development of information systems (computers) with the creation of this software is very much beneficial for companies and an accountant easy, fast, efficient, guaranteed security and easier to investigate if there is an error in making financial statements. This study concludes that an increasingly rapid information system is very beneficial in various aspects, specifically this research show that, in the field of accounting, it can facilitate and improve work performance in making financial statements in a practical and automatic manner, while still guaranteeing the accuracy of said financial statements