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<p>Accounting is often implemented because it is required by regulation, but the main reason for accounting in organizations is to be able to systematically track and manage the economical activities, ever in a small institution such as dentist’s practice. The decision maks are dependent on accounting, which distill all financial transactions to a report for managerial decision making. Consequently, accounting has recently a become an urgent needed information system for all institutions including dentist’s. Such an information system is needed by many parties, such as internal and external management of organization, and other involved parties like investors, creditors, fescues and others.</p>