A specific data structure is necessary for storing the accounting data in both computerized and computer-based AIS. A database designed for accounting begins with expressing the existing accounting data using elements based on mental concepts. Data is an amalgamation of previously obtained data that has been present, to be accessed, updated, and handled as and when required. The database is a space for similar information to be stored. After this, multiple operations are present. Absolutely any means of statistics or details could be stored or recorded to form a cohesive set of data. Examples include student names, roll numbers, and marks scored.