Computer-Based Accounting Information Systems Design

ACC 419/619

Joe Callaghan

Oakland UniversityAccounting & Finance Department

Introduction/Overview

Review Tentative Course Syllabus» Prerequisites» Instructor Info» Ways to Communicate» Course Resources» Grading

Other Handouts/Readings Questions?

Technical Issues

Oracle Designer/Developer» RDBMS: Oracle 8i, ODBC» Code: PL/SQL, Java

Student Models E-mail, Web-page, etc. Oracle accounts

» Production server» Development server

Modeling Business 1 (IPSO)

Overview of Business Enterprise

Suppliers Enterprise Customers

Convert/ Value-Add

Resources/Factors

Products/Services

$ $

Modeling Business 2

Outline the Various Cycles

Suppliers Enterprise Customers

Job Cost I/C

Materials (I/C)Labor (Payroll)Overhead

O/E &Sales

$ $

Cash Disburse Cash Receipts

Systems Development Life-Cycle

Top-Down, Divide and Conquer Other Methods

» Bottom-Up (Reverse Engineering)» Rapid Application Development» Object-Oriented Systems» ERP (Enterprise Resource Packages)

InformationStrategyPlanning

Analysis

Design

Construction

Information Engineering Stages(James Martin)

Curricular Strategy:Model-Oriented Tool-Enhanced

(MOTE)

Using IE and MOTE rigorous, yet flexible framework structured logic, but no specific language relational, but not vendor-specific support for varied environments, e.g..

Block Mode, GUI, Batch, and Client-Server

ISP

Bus. AreaAnalysis

Bus. Sys.Design

TechnicalDesign

Construc-tion

Transition

Production

Information Engineering Stages(Sterling Software™)

Analysis and Design Tool Outputs

Analysis

Design

Construction

ERD, AHD, ADD, PAD

Oracle Models

Generated Code, DDL(PL/SQL Java)

Oracle Designer: Main

Gen to Designer

ItemSDLCPhase

CA'sAdvantage Gen

OracleDesigner

1 Analysis Activity DependencyDiagram (ADD)

Process Modeler

2 Analysis Activity HierarchyDiagram (AHD)

Function HierarchyDiagrammer

3 Analysis Data Model (DM) Entity RelationshipDiagrammer

4 Analysis Data FlowDiagrammer

5 Design Database DesignTransformer

6 Design Application DesignTransformer

7 Design Design Editor

Purposes of InformationStrategy Planning (ISP)

To link IT Planning to Strategic Business Planning

To create an architectural framework that individual systems can fit into

To set priorities for Business Area Analysis

DataAnalysis

ActivityAnalysis

CurrentSystemAnalysis

InteractionAnalysis

AnalysisModelConfirmation

DesignPlanning

Analysis Tasks

Data & Activity Analysis

Done in parallel Developed iteratively

» Ask User» Document» Feedback» Refine

Deliverables - Entity Relationship Diagram, Function Hierarchy Diagram, Process Models

Interaction Analysis

Examines the relationships and interactions between data and processes

Three techniques» REA analysis» Entity type life cycle analysis» Process logic analysis

Current Systems Analysis

Provides validation of understanding Planning for transition Preparation for conversion Identification of reusable components

Model Confirmation

Checks business area model for correctness and completeness

Comparison with current systems Stability analysis

Overview of Design

Introduction

Analysis precedes it and is prerequisite to it

Construction and Implementation is next stage

Consists of two parts» External» Internal or Technical

Prerequisites to Design

Analysis Deliverables:» Data Model: ERD» Activity Model: AHD, ADD» Interaction model: REA

Use Belgium Chocolate» Website link» See models and Access database

Design

External» Goal: develop system as it appears to users

– Who are the users?– What are the locations?– What are the technical possibilities?

Internal (Technical)» transform logical data model into a physical

representation of the database» transform activity models into executable system

Tasks

Choose Application Style» GUI» Client Server» Terminal based» Batch, perhaps using legacy systems

Designing the Dialog» Data Flow Diagrams » Design the Interface

– Windows, Dialog boxes, controls

Design the Procedure Logic (PrAD)» Triggers, Procedures and Reports

Design the Data Structure

Design Deliverables

Interface Layouts, using views and Interface Design Tool (Forms Developer)

A Set of Procedural Logic Report requirements (Reports

Developer) Data Structure List

GUIs

Create Window» Specify Window characteristics» Exercise to re-enforce learning» Add menu items to a window» Specify menu items

Create Controls» Add controls that implement views» Add other controls, e.g. OK, Cancel» Map Import/Export Views» Add Events, invocation of PrAD logic

Client/Server

Presentation logic, Data manipulation logic, Data Management» Remote Presentation (Presentation

management only on Client, all logic on Server)

» Distributed Process (Presentation Logic on Client, others on Server)

» Remote Data Access (Only Data management on Server)

Next Session

Review Oracle Tutorial Incorporation of REAL Modeling Review Belgium Chocolate Show Analysis Examples