The need for information has an important role in business activities. The benefits of information obtained for business activities are the basis of decision making for information users. With the existence of an information system, the presentation of information that is very much needed can be quickly, accurately, and in accordance with the facts. In this study analyses how the flow of the sales cycle accounting information system to Maximus petshop using the REA approach. The purpose of this study is to find out how the flow of sales cycle accounting information systems in Marcelo exist with the REA approach. Based on the analysis carried out with the REA approach, it can identify resources (events), events (events), and agents (actors) related to sales activities at Marcelo. The implementation of the system in Marcelo as a whole has been good but the existing system has not been connected online so that internal control is still weak.

Keywords : Business, Decision Making, Accounting Information Systems, Sales Cycle, REA.