EN
Small to medium size enterprises are young and constantly changing their sphere of activities depending on fluctuations of the market. Accounting information systems (AIS) play a key role in providing the financial information for decision making within the enterprises. Advances in accounting information technology over the last several years have moved towards the online accounting. The online accounting system is web based and resides on a web server and anybody in the enterprise can access that accounting system with a simple browser. In the research we investigated the newest trends in AIS models for small to medium enterprises. Scientific works analysis of accounting software showed that their models were analyzed by foreign and Lithuanian scientists. However it is a lack of scientific papers on the newest trends in Lithuania. So that as methodology of this research was scientific works and comments of a number of reviewers. Many of them were sourced from the internet. Our survey of the newest trends in AIS models indicates advantages and dangers of AIS application within the business processes. Investigation of accounting software for Lithuanian small and medium enterprises was a part of the research. We have summarized only main accounting systems opportunities.