An accounting information system should be designed to provide useful information. To be useful the information must be:

A) qualitative not quantitative.
B) unique and unavailable through other sources.
C) historical in nature and not purport to predict the future.
D) relevant, accurate and timely.

Useful information is relevant, accurate and timely. It should provide information that is useful for decision-making, and it must be based on accurate data. The information must also be timely, so that decision-makers can take action based on current circumstances. Qualitative vs. quantitative data is not important, and unique information is not necessarily useful. Additionally, while historical data is important, accounting information systems should also be able to provide forecasts and help predict future outcomes.