It goes without saying that computer technology has a major role to play in facilitating access Information is precise and rapid, and if this technology is used in all fields Life has become a necessary imperative to which the needs of society the current information are called His administrative work applications are of greater importance because they provide objectives which are: Speed ​​and accuracy of data acquisition. o Help management make decisions through combined reports and statistics 1. o Preserve tampering, sabotage and neglect data using backup copies, as well as File Confidentiality via protection systems. o Provide efforts and time to workers by reducing their Routine actions. o Control and efficiency of the functioning of the institution or service. o Use of new methods to store information and data. 2-3 Artificial intelligence: Before arriving at the definition of artificial intelligence, we first learn the science that is interested in this Type Modern industries in the field of machinery and electronics. 2-3-1 Artificial Intelligence: It is part of modern computer science which seeks advanced methods to program it for erection With conclusions and similarities, although within narrow limits, these methods which are unique to the human intelligence. - Wael, Muhammad, Rafeh, Muhammad, Hamed, Sakina, Abdul Qadir. Computerized accounting system: towards a better future for information technologies 1 Egypt Research and studies of the first scientific conference on information systems, information technologies and computer technologies. Cairo: Academic Library, 1995 .180 The aim of this science is to understand the complex mental processes that the human mind carries out during its practice In the process of reflection, then the translation of these mental processes into the corresponding accounting processes It increases the ability of computers to solve complex problems.