Design and Implementation of Real Processing in Accounting Information System
Transcript of Design and Implementation of Real Processing in Accounting Information System
DESIGN AND
IMPLEMENTATION
OF REAL TIME
PROCESSING IN
ACCOUNTING
INFORMATION
SYSTEM.
1
BY
…………………………………………………..
COLLEGE OF ACCOUNTANCY AND COMPUTER
TECHNOLOGY
AKP/WRR/ASC/CSC/ND2007/…………
BEING A PROJECT WORK SUBMITED TO THE
DEPARTMENT OF COMPUTER SCIENCE, IN PARTIAL
FULFILMENT FOR THE AWARD OF NATIONAL DIPLOMA
(ND) IN COMPUTER SCIENCE
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NOVEMBER 2009
CERTIFICATION
We hereby certify that this research project was carried out
by .................................................... for the award of NATIONAL
DIPLOMA CERTIFICATE in computer science. Department of
computer science, Akwa Ibom State Polytechnic. Ikot Osurua.
_________________ ________________
DATE
Project supervisor
_________________ ________________
DATE
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Centre co-ordinator
DEDICATION
This research project is dedicated to the Almighty God for His ever enduring
love, kindness, mercy and grace all through the course of this programme.
Father, I thank and worship you and give You all the Glory and Honour.
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ACKNOWLEDGEMENT
I wish to express my unfathomable gratitude to my project
supervision Mr. Kolade Oluwa who patiently read-through this
project work and made some corrections where necessary
which brought this project work near perfection.
My special gratitude also goes to the center coordinator, Mrs.
Ogbinaka .F, the registrar Mrs. Stella Oyabugbe and all the
lecturers in Warri campus, Akwa Ibom State Polytechnic, Ikot
Osurua, Ikot-Ekpene (Warri Center) for the Educational
assistance and advice.
May the ALMIGHTY GOD BLESS YOU ALL.
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ABSTRACT
This research work empirically synthesizes the design and
implementation of real time processing in accounting
information system.
Real-time processing is an e-business term used to describe
the situation whereby a user sends in transactions and awaits
a response from a distant computer before continuing.
Response time on the data communications facility is crucial
when a customer is utilizing a voice call to obtain information
requiring a quick response, i.e. booking an airline flight or
obtaining stock details. In a real time processing, there is a
continual input, process and output of data. Data has to be
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processed in a small stipulated time period (real time),
otherwise it will create problems for the system.
INFORMATION SYSTEMS IN CONTEXT AISs cover all
business functions from backbone accounting transaction
processing systems to sophisticated financial management
planning and processing systems. The development of AIS
includes five basic phases: planning, analysis, design,
implementation, and support.
In this research work, the researcher will consider in chapter
one….the introduction of the study which will in turn considers
the following topics. The background of the study, the
statement of research problem, the objective of the study,
significance of the study, the hypothesis and the structure of
the work.
Chapter two focuses on the literature review, this chapter is
where the researcher extract materials from various books,
magazines, news papers and internet resources. In chapter
three, the researcher deals on system analysis and design
while chapter four is design methodology and technology . The
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implementation, recommendation and conclusion is in chapter
five.
TABLE OF CONTENTS
Title page - - - - - - - - - i
Certification - - - - - - - - - ii
Dedication - - - - - - - - - iii
Acknowledgement - - - - - - - - v
Abstract - - - - - - - - - v
Table of content - - - - - - - - viii
CHAPTER ONE
INTRODUCTION
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1.1 The background of the study - - - - - 1
1.2 Objective of the study - - - - - - 1
1.3 Scope of the study - - - - - - 2
1.4 Significance of the study - - - - - 3
1.5 Limitation of the study - - - - - - 3
1.6 Research methodology - - - - - - 4
CHAPTER TWO
LITERATURE REVIEW
1.0 A scenario of information system - - - - 5
2.0.1 An information system - - - - - - 5
2.0.2 Accounting information system - - - - 6
2.1 Real time processing - - - - - - 6
2.2 Batch processing - - - - - - - 7
2.3 Real-time and batch processing - - - - 7
2.4 Features - - - - - - - - 8
2.4.1 Rapid response - - - - - - - 8
2.4.2 Reliability - - - - - - - - 9
2.4.3 Inflexibility - - - - - - - - 9
2.4.4 Controlled processing - - - - - - 9
2.5 Acid test properties first definition - - - - 10
2.5.1 Atomicity - - - - - - - - 10
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2.5.2 consistency - - - - - - - - 10
2.5.3 Isolation - - - - - - - - 10
2.5.4 Durability - - - - - - - - 10
2.5.6 Concurrency - - - - - - - - 11
2.6 Updating in real-time - - - - - - 11
2.7 (Accounting information) - - - - - 12
2.8 Management information systems (MIS) - - - 13
2.9 AIS-accounting information system in context - 14
CHAPTER THREE
SYSTEM ANALYSIS AND DESIGN
3.1 The spectrum of system analysis - - - - 15
3.1.1 Anatomy of the existing system - - - - 17
3.1.2 The merit of the existing system - - - - 19
3.2.1 The problems of the existing system - - - 20
3.1.2.2 The need for an alternative system - - - 21
3.1.3 The proposed system - - - - - - 22
3.2 System design - - - - - - - 22
3.3 Output design - - - - - - - 32
3.4 Input design - - - - - - - - 34
3.5 File design - - - - - - - - 34
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3.6 Validation database - - - - - -
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3.7 File security - - - - - - - - 37
CHAPTER FOUR
DESIGN METHODOLOGY AND TECHNOLOGY
4.1 Programming language - - - - - - 38
4.2 Objects and properties - - - - - - 43
4.3 Methods - - - - - - - - - 43
4.4 Events - - - - - - - - - 43
4.5 Internet information service - - - - - 44
CHAPTER FIVE
IMPLEMENTATION, CONCLUSION AND
RECOMMENDATION
5.1 Implementation - - - - - - - 45
5.2 System modification - - - - - - 49
5.3 System testing - - - - - - - 51
5.4 Change over technique - - - - - - 52
5.5 Conclusion - - - - - - - - 53
5.6 Recommendation - - - - - - - 53
CHAPTER ONE
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INTRODUCTION
1.1 THE BACKGROUND OF THE STUDY:
This is an extract from the work of renowned researchers, practitioners and
expert in the field of real-time system. Their works are grouped into six parts,
together encompassing twenty chapters. Each part is devoted to a mainstream
subject, the chapters therein developing one of the major aspects of real-time
system theory, modeling, design, and practical applications. Starting with a
general approach in the area of formalization of real-time systems, and setting
the foundations for a general systemic theory of those systems, the book
covers everything from building modeling frameworks for various types of
real-time systems, to verification, and synthesis.
1.2 OBJECTIVES OF THE STUDY:-
It would have been a total waste of time, efforts, energy and ofcourse fund, in
conducting this research if it was not meant to achieve any meaningful
objectives. The research would also have been seen as a fruitless exercise if
there were no fundamental objectives to be achieved at the end of the study.
The research is aimed at describing the design and implementation of real time
processing in accounting information system.
The objectives of the study therefore are:
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(i) To investigate the role and the relative efficiency of the Design and
implementation of real time processing system in accounting information
system
(ii) To find out whether or not, this real time processing system require the
use of software and hardware.
(iii) To enable the researcher avail himself the opportunity of contribute his
quota to the pool of knowledge on the real time processing system in
accounting information system.
(iv)To find out how effective real time processing works in business
organization.
(iv) To provide an objectively sufficient ground for the researcher to make
contributions to the "GREAT DEBATE" as to whether information system
components involve the use of computer and other automations.
(v) To determine various information system careers available in an
organization.
1.3 SCOPE OF THE STUDY
This research will give an overview of real time processing system as well as
the description of various accounting information systems.
Other areas of coverage will be the design and implementation of the system.
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1.4 SIGNIFICANCE OF THE STUDY:-
The researcher has no doubt whatsoever, that the findings presented in this
study, will be of immense benefit to the following categories of people
amongst others:
policy makers in various business organizations
the managers and chief executives of Gonel Systems Limited.
all internet and information system users in Gonel Systems
Limited
system analysts
information system administrators
project managers
management accountant
decision support system experts
students of management science
computer science students
other researchers
1.5 LIMITATION OF THE STUDY
Research work is subject to one form of limitation or the other, mine is not an
exemption. It was the initial thought of the researcher that the exercise was
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easy but the contrary was the case. As a student, several academic demands
compete with the limited but precious time available.
This implies that none of the competing exercise could be effectively handled
without the others being worse off.
This was my situation. Although the time expended was too small to do justice
to the study. The opportunity cost in terms of other equally important activities
forgone or cursorily attended to, was made.
The researcher faces some embarrassment arising from low-level educated
staff of the company completing the questionnaire who could not understand
the essence of the research work as this.
1.6 RESEARCH METHODOLOGY
Information for this research study was gathered from various sources such as:
(1) The Internet: A large part of the materials were extracted from the internet
on design and implementation of real time system.
(2) The procedural manuals and past research materials/projects on accounting
information system .
(3) Some of the information used were extracted from compact disk that has
related topic.
CHAPTER TWO
LITERATURE REVIEW
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1.0 A SCENARIO OF INFORMATION SYSTEM
Nigeria, a developing country like other developing countries is, transforming
into an information society where value is now based on the ability to use,
share and create knowledge and information. Obviously, the success in the
information society demands computer literacy.
A system is a set of inter-dependent components (some of which may be
systems in their own right) which collectively accomplish certain objectives.
2.0.1 An information system?
An information system differs from other kinds of systems in that its objective
is to monitor/document the operations of some other system, which we can call
a target system. An information system can not exist without such a target
system. For example, production activities would be the target system for a
production scheduling system, human resources in the business operations
would be the target system of a human resource information system, and so on.
It is important to recognise that within a vending machine there is a
component/sub-system that can be considered an information system. In some
sense, every active system will have a subsystem that can be considered an
information system whose objective is to monitor and control such a reactive
system.
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2.0.2 Accounting information system?
Being an information system, an accounting information system must have a
target system. It should be obvious that the target system must be business
operations in a narrow sense. Other non-accounting aspects of business
operations are covered by information systems such as Human Resources
Information System, Management Information System, Production
Planning/Scheduling System, Strategic Planning System, and so on. The target
system for an accounting system has to do with the aspects of business
operations having a module of assets/liabilities, determining the result of
operations that ultimately leads to the computation of comprehensive income,
and the financial reporting aspects of business operations.
2.1 REAL TIME PROCESSING
In a real time processing, there is a continual input, process and output of data.
Data has to be processed in a small stipulated time period (real time),
otherwise it will create problems for the system.
For example: assembly line robots and radar system.
Real-time processing is an e-business term used to describe the situation
whereby a user sends in transactions and awaits a response from a distant
computer before continuing. Response time on the data communications
facility is crucial when a customer is utilizing a voice call to obtain
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information requiring a quick response, i.e. booking an airline flight or
obtaining stock details.
2.2 BATCH PROCESSING
In batch processing, group of transactions is collected over a period of time,
entered, processed and then the batch results are produced. Batch processing
requires separate programs for input, process and output. It is an efficient way
of processing high volume of data.
For example: Payroll system, Examination system and billing system.
2.3 REAL-TIME AND BATCH PROCESSING
There are a number of differences between real-time and batch
processing. These are outlined below:
Each transaction in real-time processing is unique. It is not part of a
group of transactions, even though those transactions are processed
in the same manner. Transactions in real-time processing are stand-
alone’s both in the mode of entry to the system and also in the
handling of output.
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Real-time processing requires the master file to be available more
often for updating and reference than batch processing. The database
is not accessible all of the time for batch processing.
Real-time processing is less error-prone when compared to batch
processing, as transaction data is validated and entered immediately.
With batch processing, the data is organised and stored before the
master file is updated. Errors can occur during these steps.
More computer operators are required in real-time processing, as the
operations are not centralised. It is more difficult to maintain a real-
time processing system than a batch processing system.
2.4 FEATURES
2.4.1 Rapid response
Fast performance with a rapid response time is critical. Businesses cannot
afford to have customers waiting for a TPS(transaction processing system) to
respond, the turnaround time from the input of the transaction to the
production for the output must be a few seconds or less.
2.4.2 Reliability
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Many organizations rely heavily on their TPS; a breakdown will disrupt
operations or even stop the business. For a TPS to be effective, its failure rate
must be very low. If a TPS does fail, then quick and accurate recovery, must
be possible. This makes well–designed backup and recovery procedures
essential.
2.4.3 Inflexibility
A TPS wants every transaction to be processed in the same way regardless of
the user, the customer or the time for day. If a TPS is flexible, there would be
too many opportunities for non-standard operations, for example, a
commercial airline needs to consistently accept airline reservations from a
range of travel agents, accepting different transactions data from different
travel agents would be a problem.
2.4.4 Controlled processing
The processing in a TPS must support an organization's operations. For
example if an organization allocates roles and responsibilities to particular
employees, then the TPS should enforce and maintain this requirement.
2.5 ACID TEST PROPERTIES: FIRST DEFINITION
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2.5.1 Atomicity
The probability of transaction changes are atomic. These changes include
database changes, messages, and actions on transducers.
2.5.2 Consistency
A transaction is a correct transformation of the state. The actions taken as a
group do not violate any of the integrity constraints associated with the state.
2.5.3 Isolation
Even though transactions execute concurrently, it appears to each transaction
T, that others executed either before T or after T, but not both.
2.5.4 Durability
Once a transaction completes successfully (commits), its changes to the state
survive failures.
2.5.6 Concurrency
Ensures that two users cannot change the same data at the same time. That is,
one user cannot change a piece of data before another user has finished with it.
2.6 UPDATING IN REAL-TIME
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This is the immediate processing of data. It provides instant confirmation of a
transaction. This involves a large amount of users who are simultaneously
performing transactions to change data. Because of advances in technology
(such as the increase in the speed of data transmission and larger bandwidth),
real-time updating is now possible.
Steps in a real-time update involve the sending of a transaction data to an
online database in a master file. The person providing information is usually
able to help with error correction and receives confirmation of the transaction
completion.
Updating in real-time uses direct access of data. This occurs when data are
accessed without accessing previous data items. The storage device stores
data in a particular location based on a mathematical procedure. This will then
be calculated to find an approximate location of the data. If data are not found
at this location, it will search through successive locations until it's found.
The information technology used could be a secondary storage medium that
can store large amounts of data and provide quick access (thus the common
choice of a magnetic disk). It requires a user-friendly interface as it's
important for rapid response time.
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2.7 ACCOUNTING INFORMATION SYSTEM (AIS)
TECHNOLOGY
Input: The input devices commonly associated with AIS include: standard
Personal Computers or workstations running applications; scanning devices for
standardized data entry; electronic communication devices for Electronic Data
Interchange (EDI) and e-commerce. In addition, many financial systems come
"Web-enabled" to allow devices to connect to the World Wide Web.
Process: Basic processing is achieved through computer systems ranging from
individual personal computers to large-scale enterprise servers. However,
conceptually, the underlying processing model is still the "double-entry"
accounting system initially introduced in the fifteenth century.
Output: Output devices used include computer displays, impact and
nonimpact printers, and electronic communication devices for EDI and e-
commerce. The output content may encompass almost any type of financial
reports from budgets and tax reports to multinational financial statements.
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2.8 MANAGEMENT INFORMATION SYSTEMS(MIS)
MIS are interactive human/machine systems that support decision making for
users both in and out of traditional organizational boundaries. These systems
are used to support an organization's daily operational activities; current and
future tactical decisions; and overall strategic direction. MISs are made up of
several major applications including, but not limited to, the financial and
human resources systems.
Financial applications make up the heart of an AIS in practice. Modules
commonly implemented include: general ledger, payables,
procurement/purchasing, receivables, billing, inventory, assets, projects, and
budgeting.
Human resource applications make up another major part of modern
information systems. Modules commonly integrated with the AIS include:
human resources, benefits administration, pension administration, payroll,
time and labor
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2.9 AIS—ACCOUNTING INFORMATION SYSTEMS IN
CONTEXT
AIS(accounting information system) cover all business functions from
backbone accounting transaction processing systems to sophisticated financial
management planning and processing systems.
Financial reporting starts at the operational levels of the organization, where
the transaction processing systems capture important business events such as
normal production, purchasing, and selling activities. These events
(transactions) are classified and summarized for internal decision making and
for external financial reporting.
Cost accounting systems are used in manufacturing and service environments.
These allow organizations to track the costs associated with the production of
goods and/or performance of services. In addition, the AIS can provide
advanced analyses for improved resource allocation and performance tracking.
Management accounting systems are used to allow organizational planning,
monitoring, and control for a variety of activities. This allows managerial-level
employees to have access to advanced reporting and statistical analysis. The
systems can be used to gather information, to develop various scenarios, and to
choose an optimal answer among alternative scenarios.
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CHAPTER THREE
SYSTEM ANALYSIS AND DESIGN
3.1 THE SPECTRUM OF SYSTEM ANALYSIS
Systems are created to solve problems. Many of the fundamental
considerations affecting the design of a system, stems often unconsciously,
from the systems approach to organisations. The systems approach has many
facets of which the following are the most important:
All systems are composed of inter-related parts or sub-systems and the
system can only be explained as a whole. This is known as holism or synergy.
The systems view is that the whole is more than just the sum of the parts and
that vital inter-relationships will be ignored or misunderstood if the separate
part are studied in isolation.
Systems are hierarchical in that the parts or sub-systems are made up of
other smaller parts. For example, the accounting system of an organisation
may be a sub-system of the information system, which is itself a sub-system of
the organisation as a whole. Real time processing system is a sub-system of an
accounting information system.
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The parts of a system constitute an indissoluble whole so that no part
can be altered without affecting other parts. Many organisational problems
stem from ignoring this principle. For example, a departmental procedure or
form might be changed without considering the ripple effects on the other
departments affected, with dire consequences. Internet information system is
so dynamic in an organization that can not be ignored or overlooked.
The sub-systems should work towards the goals of their higher systems
and not pursue their own objectives independently..
System analysis is the stage in the software development process whereby an
existing system is analysed so as to ascertain the problems associated with it in
order to proffer solutions to the problems identified.
The analysis phase is used to both determine and document the accounting and
business processes used by the organization. Such processes are redesigned to
take advantage of best practices or of the operating characteristics of modern
system solutions.
Data analysis is a thorough review of the accounting information that is
currently being collected by an organization. Current data are then compared
to the data that the organization should be using for managerial purposes. This
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method is used primarily when designing accounting transaction processing
systems.
Decision analysis is a thorough review of the decisions a manager is
responsible for making. The primary decisions that managers are responsible
for are identified on an individual basis. Then models are created to support
the manager in gathering financial and related information to develop and
design alternatives, and to make actionable choices. This method is valuable
when decision support is the system's primary objective.
Process analysis is a thorough review of the organization's business processes.
Organizational processes are identified and segmented into a series of events
that either add or change data. These processes can then be modified or
reengineered to improve the organization's operations in terms of lowering
cost, improving service, improving quality, or improving management
information. This method is appropriate when automation or reengineering is
the system's primary objective.
3.1.1 ANATOMY OF THE EXISTING SYSTEM.
A Subsystem of a Management Information System (MIS) processes financial
transactions to provide (1) internal reporting to managers for use in planning
and controlling current and future operations and for nonroutine decision
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making; (2) external reporting to outside parties such as to stockholders,
creditors, and government agencies.
Accounting Information Systems (AISs) combine the study and practice of
accounting with the design, implementation, and monitoring of information
systems. Such systems use modern information technology resources together
with traditional accounting controls and methods to provide users the financial
information necessary to manage their organizations.
AISs cover all business functions from backbone accounting transaction
processing systems to sophisticated financial management planning and
processing systems.
In a real time processing, there is a continual input, process and output of data.
Data has to be processed in a small stipulated time period (real time),
otherwise it will create problems for the system.
For example: assembly line robots and radar system.
For example:
In a bank transaction, Ekom tried to deposit money into his account.
In REAL TIME, the money is DEPOSITED right away as soon as Ekom
handed the money.. and there's no turning back! :)
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Steps in a real-time update involve the sending of a transaction data to an
online database in a master file. The person providing information is usually
able to help with error correction and receives confirmation of the transaction
completion.
Updating in real-time uses direct access of data. This occurs when data are
accessed without accessing previous data items. The storage device stores data
in a particular location based on a mathematical procedure. This will then be
calculated to find an approximate location of the data. If data are not found at
this location, it will search through successive locations until it's found.
3.1.2 THE MERIT OF THE EXISTING SYSTEM
For some tasks, a computer must process information to meet some real world
time deadline. The time deadline must be met regardless of how much work
the computer has to do. Usually real time computer systems are required to
process information very quickly. Most real time systems appear to process
data instantly. A computer system which must process data extremely quickly
to meet a real world deadline is known as a real time system. Here are some
of the advantages:
Money is transferred at the time of the transaction.
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No manual card processing work required! You simply need to pack and
send the order.
You only receive orders that have actually passed the processing stage.
Eliminates time wasters.
If real-time systems were not available we would not be able to do
certain jobs.
Becoming cheaper as ecommerce becomes more commonplace.
3.2.1 THE PROBLEMS OF THE EXISTING SYSTEM
Limited functionality, by design
Information overload for some managers
High implementation costs
System may become slow, large, and hard to manage
Cards are processed regardless of stock level or availability. If you are
out of stock then you must organise a refund. (Most payment gateway
companies now provide you with the means for doing refunds however.)
There is no facility to avoid processing fraudulent orders. You will need
to do a refund if you reject an order because of fraud.
If you have to request more funds because of extra freight or a request to
add products, you have no way of doing so without asking for the
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customer's credit card details, even if you have approval from the
customer.
3.1.2.2 THE NEED FOR AN ALTERNATIVE SYSTEM
Having seen the problems faced by the system, it is vital to note that
Transaction processing systems are used whenever the master file
must be kept up to date. A transaction processing system operates like
thus :
When a transaction is entered it is placed in a queue of transactions
waiting to be made. The transactions are processed in the order that they
are placed into the queue. If there are many people using the system at
the same time then there could be lots of transactions being made from
different computer terminals.
The computer system will process one transaction at a time. Once the
system starts processing a transaction it will not process any other
transactions until the current transaction is finished. When a transaction
is processed the master file is updated immediately. Therefore the
master file is always kept up to date.
Well designed transaction processing systems will process a transaction
within a few seconds of the transaction being inputted.
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3.1.3 THE PROPOSED SYSTEM
The proposed system is an on-line system (internet-based). The system
will be designed using Office application, MS Front Page, the HTML
codes and MS Access for the database design.
Processing is the act of doing, organising and manipulating data to
produce output. Processing is at the centre of our model of an
information system :
There are three distinct methods of processing data : batch, transaction
and real-time processing. In a computerised information system most of
the processing is carried out by a hardware device known as a
microprocessor.
3.2 SYSTEM DESIGN
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It is a most crucial phase in the development of a system. Normally, the
design proceeds in two stages: (i) preliminary or general design (ii)
structured or detailed design.
1. Preliminary or general design
Designing real time processing system demands a great deal of creativity
and planning.
The design phase takes the conceptual results of the analysis phase and
develops detailed, specific designs that can be implemented in subsequent
phases. It involves the detailed design of all inputs, processing, storage, and
outputs of the proposed accounting system. Inputs may be defined using
screen layout tools and application generators. Processing can be shown
through the use of flowcharts or business process maps that define the
system logic, operations, and work flow. Logical data storage designs are
identified by modeling the relationships among the organization's resources,
events, and agents through diagrams. Also, entity relationship diagram
(ERD) modeling is used to document large-scale database relationships.
Output designs are documented through the use of a variety of reporting
tools such as report writers, data extraction tools, query tools, and on-line
analytical processing tools. In addition, all aspects of the design phase can be
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performed with software tool sets provided by specific software
manufacturers.
In this design phase, the researcher changes focus and concentrates on how a
system can be developed to meet the requirements. Several steps are useful
during this design phase:
Reviewing goals and objectives.
Developing system model.
Performing feasibility analysis
a. Review goals and objectives. The objectives of the new or revised
system were identified during system analysis and stated in the system
analysis report. Before the researcher can proceed with system design,
these objectives must be reviewed, since any system design offered must
conform to them. Apart from being a better alternative for checks, This
information payment processing is allowing millions to expand their
online payment options and customer base helping to increase potential
customers. It offers a safer and a much more reliable way to make a
significant impact in the market. Some of the objectives are seen below:
Cost effective solutions
Time saving processing
Convenient and Reliable
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Accelerated fund availability
No late fee needed
No postage necessary
Improved Cash Management
Protection for Credit Rating
Integrated Processing
b. Develop system model. The researcher next attempts is to represent
symbolically the system’s major components to verify his understanding of
the various components and their interactions. In reviewing the models, the
analyst refers to system theory to discover any possible omissions of
important subsystems……
-are the major interactions among subsystems shown?
-are the inputs, processes, and outputs appropriately identified?
-does the model provide for appropriate feedback to each of the
subsystems?
-are too many functions included within one subsystem?
To ensure a minimal risk of failure, we need to be aware of the various
factors that could potentially affect the success of the system. The most
effective way to gain such an awareness is by having a structured approach
to facilitate the study of these factors. This is provided by the construction
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of a suitable development framework for the classification of relevant
issues. A development framework is "helpful in organising a complex
subject, identifying the relationships between the parts and revealing the
areas where further developments will be required" (Sprague, 1980).
As part of research done in both the academic and professional
communities, a number of frameworks and models of the AISs
development process have emerged. Few frameworks are reviewed in this
research work. The purpose of the examination of these frameworks is to
identify features useful in identifying elements of accounting information
system development and usage that influence the success of the whole
system. These features, once identified can be combined in a single
framework which will serve as the foundation for a deeper study of the
factors associated with the success of real time processing system in
accounting information system.
ESPRIT (the first frame work)A diagram of the outline of the framework is given in the following figure
and some issues relevant to each phase, are briefly discussed below.
E S P R I T
EVALUATION
OF
SURVEY OF
BUSINESS
PROTOTYPE
A CURRENT
REVIEW
THE
IMPLEMENT
THE FULL
TRANSFER
THE SKILL-
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CONSULTANT NEEDS REQUIREMENT BENEFITS PROJECT IN-HOUSE
Outline of the ESPRIT framework.
Here, the consultants undertaking the development project are committed to
carry out a joint survey to assess the AIS requirements. The suitability of the
consultancy team is then evaluated. Among the things that need to be
considered is whether the team has experience in the particular industry in
which the system is to be implemented and also a full understanding of the
criteria by which the organisation measures success.
The second phase consists of a survey and feasibility study to identify a
suitable prototype project. End-users of the system and other people affected
by the system are involved in the project. The software and hardware to be
used for the prototype are selected. It is also necessary, at this stage, to assess
availability of data. A formal proposal comprising timescales, costs, benefits
and detail of activities is then drawn up. This forms the terms of reference for
the project and the consultants should obtain authorisation to go on with the
prototype.
Once the prototype is finished it is presented to its users. This is best
done at an executive meeting. It is a way for the system to establish
credibility for itself. The presentation should focus on giving a realistic
impression of what the system will provide when it is complete.
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Any data displayed should be checked to ensure accuracy relevance and
timeliness before they are used. This occasion provides an opportunity
for potential users to explore the system and ask questions about it. The
prototype is installed in the executive sponsor's office to demonstrate
how the sponsor will use his/her time more productively, and how
money can be made or saved when using the system.
A formal cost/benefit analysis takes place at this point. Based on this,
and in the light of experience gained so far, the full EIS proposal is
updated with full project costs and timescales set out. The proposal is
then submitted for authorisation to proceed.
It might be necessary to make changes to the prototype even to the
extent of starting all over again with a new organisation structure in
mind. New hardware may need to be acquired. The choice of software is
re-evaluated in the light of the new changes. Procedures for the
automation of collection of information are designed and implemented
incorporating extensive checks on the data for suitability. Then the
format of the reports (both paper and on-screen) delivered by the system
is designed and the AIS is ready for use by the developers at key
executive meetings.
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The last phase involves the design and implementation of training
courses for the users of the system. Training of the senior executives is
then done on a one-to-one basis. The pace of the sessions is taken
slowly. Training courses for planners, analysts and the system manager
are also planned and implemented. Any documentation supplied with
the system, about the facilities the AIS provides, is produced in different
versions for each type of user.
The users are then interviewed and their comments about the benefits
gained from installing the system are documented in order to justify the
costs of running the AIS on a permanent basis. At this point, the next
AIS project should be identified and plans made about its
implementation which should be an easier undertaking.
A Structural AISs Framework.
The framework stems from practical experience in developing AISs, a
body of literature on AISs and discussions with AISs vendors,
consultants and AISs staff members (Watson et aI., 1991). The
framework consists of three components an outline of which is given
below.
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The researcher identified a number of elements associated with the
structural perspective. These elements are classified into two categories:
Personnel and Data. The first category, includes people involved in
developing an real time unit in accounting information system. The other
one makes the distinction between data internal to the organisation and data
used from outside the organisational boundaries.
The framework takes the view that AISs development is a dynamic process
that places the elements making up the structural perspective in motion.
Issues relevant to the development process form the second component of
the framework. They are included in the framework to focus attention on
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AIS
issues relevant to activities undertaken to develop an AIS, since these
activities play an important role in the success of the final system. Issues
put forward in this component include, the development time for a system,
the development methodology used, the hardware and software used for the
system as well as issues about the evolution and spread of the system to
other members in the organisation.
The third component is the user-system dialogue. Various issues in relation
to the users of the system are addressed and classified into three categories.
The first of these, involves issues concerning the knowledge users need to
operate the system. The second category addresses issues pertinent to the
operation of the system, such as system response time and the user-system
interface. Finally, the last category looks into how information is presented
and the effect of the use of colour and multiple presentation formats. The
'user system dialogue' component is important as it incorporates the users'
perspective in the framework.
2. Structured or detailed design.
In the detailed design stage, computer oriented work begins in earnest. At
this stage, the design of the system becomes more structured. Structure
design is a blue print of AIS solution to a given problem having the
components and inter-relationship among the same components as the
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original problem. Input, output and processing specifications are drawn up
in detail. In the design stage, the programming language and the platform in
which the new system will run are also decided.
There are several tools and techniques used for designing. They are:
Flowchart
Data flow diagram
Data dictionary
Structured English
Decision tree.
New system is designed generally using logical models based on the
information derived from the previous stage. For the first time physical
aspects of the new system are included:
Type of system
Hardware specifications
Data organisation
Files/databases
Packages/programming
3.3 OUTPUT DESIGN:-
The output design shows how the report will actually look like and
generate the following reports:
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(i) Confirmation report: The report shows a confirmation message
showing that the information submitted is successful.
(ii) Financial report: This report will show the total amount log in by
the user and the balance if any.
(iii) Reporting is the driving force behind an AIS development. If the
system analysis and design are successful, the reporting process
provides the information that helps drive management decision
making. Accounting systems make use of a variety of scheduled and
on-demand reports. The reports can be tabular, showing data in a
table or tables; graphic, using images to convey information in a
picture format; or matrices, to show complex relationships in
multiple dimensions.
(iv) There are numerous characteristics to consider when defining
reporting requirements. The reports must be accessible through the
system's interface. They should convey information in a proactive
manner. They must be relevant. Accuracy must be maintained.
Lastly, reports must meet the information processing (cognitive)
style of the audience they are to inform.
(v) Reports are of three basic types: A filter report that separates select
data from a database, such as a monthly check register; a
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responsibility report to meet the needs of a specific user, such as a
weekly sales report for a regional sales manager; a comparative
report to show period differences, percentage breakdowns and
variances between actual and budgeted expenditures. An example
would be the financial statement analytics showing the expenses
from the current year and prior year as a percentage of sales.
(vi) Screen designs and system interfaces are the primary data capture
devices of AISs and are developed through a variety of tools. Storage
is achieved through the use of normalized databases that assure
functionality and flexibility.
(vii) Business process maps and flowcharts are used to document the
operations of the systems. Modern AISs use specialized databases
and processing designed specifically for accounting operations. This
means that much of the base processing capabilities come delivered
with the accounting or enterprise software.
3.3 INPUT DESIGN:-
This report shows a type of data entry and is user friendly. To carry out
this design, label and text box is needed.
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3.5 FILE DESIGN
The system bas only one database file. This file is made up of three tables.
Each table of the database file is designed with specific format for each field.
Input is processed against the files to produce the necessary output.
Consideration involved in the designing of these files are:
i). method of access
ii) record layout
Access mode for each of the files is random, that is records in a file can be
read or modified.
Record layout
This is the description of the structure of the records in each of the file used.
The record layout for all the two files used in the online system are given
below:
Database file
Personal data S/N FIELD NAME DATA TYPE FIELD WIDTH
1 SURNAME TEXT 182 OTHER NAMES TEXT 303 AGE NUMBER 24 GENDER TEXT 65 MARITAL
STATUSTEXT 9
6 RESIDENTIAL ADDRESS
MEMO -
7 OFFICE ADDRESS MEMO -
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8 OCCUPATION TEXT 159 NATIONAL ID
CARD NOTEXT 16
10 SIGNATURE OLE -11 PHOTOGRAPH OLE -
Customers’ data
S/N FIELD NAME DATA TYPE FIELD WIDTH
1 SURNAME TEXT 18
2 OTHER NAMES TEXT 30
3 GENDER TEXT 6
4 CREDIT? LOGICAL 1
5 ADDRESS TEXT 30
6 QUANTITY NUMBER 8
7 AMOUNT CURRENCY 8
8 DEPARTMENT MEMO -
9 CONTACT TEXT 19
Validation database
S/N FIELD NAME DATA TYPE FIELD WIDTH
1 IDENTIFICATION
NO
TEXT 14
2 USER NAME TEXT 30
3 PASSWORD TEXT 12
4 REMARK TEXT 10
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3.6 This is in-built checking facility that enables the discovery of errors in
the input data. Validation is based on the rule created through expressions.
When data fail validating, a message will display informing the user of the
error.
Example, if a field is meant for numeric value, the user mistakenly inputted the
alphabet, the system will prompt the user with the message that there is an
error in the input data. It also provide the user the information on how to re-
enter the data correctly.
3.7 FILE SECURITY
Access to databases is controlled by the use of passwords so that only
right user can gain access to the system . The security is placed on the
system through the use of a username and password.
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CHAPTER FOUR
DESIGN METHODOLOGY AND TECHNOLOGY
4.1 PROGRAMMING LANGUAGEThe design of the Internet information system was accomplished due to the
application of many technologies. The web pages was designed using MS
front Page and HTML (Hypertext Markup Language), the working program
that enables the forms to interface with the database files was designed in
visual basic programming language. The modular approach was used for the
program designs. That is, each module was designed and developed
separately and later linked together to form the coherent system.
In software, a module is a part of a program. Programs are composed of one
or more independently developed modules that are not combined until the
program is linked. A single module can contain one or several routines.
Typical characteristics of modular components include portability, which
allows them to be used in a variety of systems, and interoperability, which
allows them to function with the components of other systems.
Modular programming is the concept that similar functions should be
contained within the same unit of programming code and that separate
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functions should be developed as separate units of code so that the code can
easily be maintained and reused by different programs. Various technologies
applied will be considered below:
(a) OVERVIEW OF HYPERTEXT MARKUP LANGUAGE
(HTML)
The Hypertext Markup Language (HTML) is a simple markup language used
to create hypertext documents that are platform independent. HTML
documents are SGML documents with generic semantics that are appropriate
for representing information from a wide range of domains. HTML markup
can represent hypertext news, mail, documentation, and hypermedia; menus
of options; database query results; simple structured documents with in-lined
graphics; and hypertext views of existing bodies of information.
HTML has been in use by the World Wide Web (WWW) global information
initiative since 1990.
HTML is an application of ISO Standard 8879:1986 Information Processing
Text and Office Systems; Standard Generalized Markup Language (SGML).
HTML defines the structure and layout of a Web document by using a variety
of tags and attributes. The correct structure for an HTML document starts with
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<HTML><HEAD>(enter here what document is about)<BODY> and ends
with </BODY></HTML>. All the information you'd like to include in your
Web page fits in between the <BODY> and </BODY> tags.
There are hundreds of other tags used to format and layout the information in a
Web page. Tags are also used to specify hypertext links. These allow Web
developers to direct users to other Web pages with only a click of the mouse
on either an image or word(s).
HTML is a subset of a broader family of language called standard generalised
mark-up language (SGML) which is a group of languages for encoding and
formatting documents for output to a computer screen but which are generally
hidden from the user. It is essentially a set of codes used to format the
appearance of web page and to create links.
Simply put, it is a way or means of formatting information to make it suitable
for display on the WWW.
b. VISUAL BASIC
Visual Basic, which is used for the form design and to interface the data entry
form to the database files is a programming language suitable for all forms of
computer applications- numerical, scientific, graphical, database, commercial
programming. It is an object oriented programming (OOP) language which
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has more advantages than its procedural language counterpart. It is quite
flexible and effective in database manipulations, accessing and retrieval of
information, etc.
Object-oriented programming (OOP) is a programming language model
organized around "objects" rather than "actions" and data rather than logic.
Historically, a program has been viewed as a logical procedure that takes
input data, processes it, and produces output data. The programming
challenge was seen as how to write the logic, not how to define the data.
Object-oriented programming takes the view that what we really care about
are the objects we want to manipulate rather than the logic required to
manipulate them. Examples of objects range from human beings (described
by name, address, and so forth) to buildings and floors (whose properties can
be described and managed) down to the little widgets on your computer
desktop (such as buttons and scroll bars).
The first step in OOP is to identify all the objects you want to manipulate and
how they relate to each other, an exercise often known as data modeling.
Once you've identified an object, you generalize it as a class of objects (think
of Plato's concept of the "ideal" chair that stands for all chairs) and define the
kind of data it contains and any logic sequences that can manipulate it. Each
distinct logic sequence is known as a method. A real instance of a class is
called (no surprise here) an "object" or, in some environments, an "instance of
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a class." The object or class instance is what you run in the computer. Its
methods provide computer instructions and the class object characteristics
provide relevant data. You communicate with objects - and they communicate
with each other - with well-defined interfaces called messages.
The concepts and rules used in object-oriented programming provide these
important benefits:
The concept of a data class makes it possible to define subclasses of data
objects that share some or all of the main class characteristics. Called
inheritance, this property of OOP forces a more thorough data analysis,
reduces development time, and ensures more accurate coding.
Since a class defines only the data it needs to be concerned with, when
an instance of that class (an object) is run, the code will not be able to
accidentally access other program data. This characteristic of data hiding
provides greater system security and avoids unintended data corruption.
The definition of a class is reusable not only by the program for which it
is initially created but also by other object-oriented programs (and, for this
reason, can be more easily distributed for use in networks).
The concept of data classes allows a programmer to create any new data
type that is not already defined in the language itself.
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4.2 OBJECTS AND PROPERTIES
Your web page document is an object. Any table, form, button, image, or link
on your page is also an object. Each object has certain properties (information
about the object.) for example, the background colour of the document is
written….document.bgcolor. you could change the color of your page to red
by writing the line: document.bgcolor=’’red”
The contents (or value) of a texbox named ‘password’ in a form named ‘entry
form is document.entryform. Passsword.Value.
4.3 METHODS
Most objects have a certain collection of things that they can do. Different
objects can do different things, just as a door can open and close while a light a
can turn on and off. A new document is opened with the method document.
Open () you can write ‘Hello World’ into a document by typing document.
Write (Hello World’). Open () and write () are both methods of the object:
document.
4.4 EVENTS
Event are how we trigger our functions to run. The easiest example is a button,
whose definition includes the words on click=’’run_my_function ()’’.
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The onClick event, as its name implies, will run the function when the user
clicks on the button. Other events include. On Mouse Over, OnMouseOut,
OnFocus, OnBlur, Onload, and OnUnload.
4.5 INTERNET INFORMATION SERVICE
Internet Information Services (IIS) - formerly called Internet Information
Server - is a set of Internet-based services for servers created by Microsoft for
use with Microsoft Windows. It is the world's second most popular web server
in terms of overall websites behind the industry leader Apache HTTP Server.
The services provided currently include FTP, FTPS, SMTP, NNTP, and
HTTP/HTTPS.
1.6 INFORMATION SYSTEMS DEVELOPMENT METHODOLOGY
Information systems development methodology or ISDM is a tool kit of ideas,
approaches, techniques and tools which system analysts use to help them
translate organisational needs into appropriate Information Systems;
An ISDM is:-
'....recommended collection of philosophies, phases, procedures, rules,
techniques, tools, documentation, management, and training for developers of
Information Systems”. (Avison and Fitzgerald, 1988)
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CHAPTER FIVE
IMPLEMENTATION, CONCLUSIONAND RECOMMENDATION.
5.1 IMPLEMENTATION
Implementation The implementation phase consists of two primary parts:
construction and delivery. Construction includes the selection of hardware,
software and vendors for the implementation; building and testing the
network communication systems; building and testing the databases; writing
and testing the new program modifications; and installing and testing the total
system from a technical standpoint. Delivery is the process of conducting
final system and user acceptance testing; preparing the conversion plan;
installing the production database; training the users; and converting all
operations to the new system.
Tool sets are a variety of application development aids that are vendor-
specific and used for customization of delivered systems. They allow the
addition of fields and tables to the database, along with ability to create screen
and other interfaces for data capture. In addition, they help set accessibility
and security levels for adequate internal control within the accounting
applications.
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Security exists in several forms. Physical security of the system must be
addressed. In typical AISs the equipment is located in a locked room with
access granted only to technicians. Software access controls are set at several
levels, depending on the size of the AIS. The first level of security occurs at
the network level, which protects the organization's communication systems.
Next is the operating system level security, which protects the computing
environment. Then, database security is enabled to protect organizational data
from theft, corruption, or other forms of damage. Lastly, application security
is used to keep unauthorized persons from performing operations within the
AIS.
The support phase has two objectives. The first is to update and maintain the
AIS. This includes fixing problems and updating the system for business and
environmental changes. For example, changes in generally accepted
accounting principles (GAAP) or tax laws might necessitate changes to
conversion or reference tables used for financial reporting. The second
objective of support is to continue development by continuously improving
the business through adjustments to the AIS caused by business and
environmental changes. These changes might result in future problems, new
opportunities, or management or governmental directives requiring additional
system modifications.
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Implementation is the stage of a project during which theory is turned into
practice. During this phase, all the programs of the system are loaded onto
user’s computer. For effective implementation to be carried out, the following
will be required:
i) hardware and software requirement
ii) system modification
iii) system testing
iv) change over technique
Hardware and software requirement
Hardware
When talking about hardware for an AIS environment, we should focus on the
hardware that meet the executive’s needs. The executive must be put first and
the executive’s needs must be defined before the hardware can be selected.
The basic computer hardware needed for a typical AIS includes four
components:
1. Input data-entry devices. These devices allow the executive to enter,
verify, and update data immediately;
2. The central processing unit (CPU), which is the kernel because it
controls the other computer system components;
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3. Data storage files. The executive can use this part to save useful
business information, and this part also help the executive to search
historical business information easily;
4. Output devices, which provide a visual or permanent record for the
executive to save or read. This device refers to the visual output device or
printer.
In addition, with the advent of local area networks (LAN), several AIS
products for networked workstations became available. These systems require
less support and less expensive computer hardware. They also increase access
of the AIS information to many more users within a company.
Software
Choosing the appropriate software is vital to design an effective AIS.
Therefore, the software components and how they integrate the data into one
system are very important. The basic software needed for a typical AIS
includes four components:
1. Text base software. The most common form of text is probably
documents;
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2. Database. Heterogeneous databases residing on a range of vendor-
specific and open computer platforms help executives access both internal and
external data;
3. Graphic base. Graphics can turn volumes of text and statistics into
visual information for executives. Typical graphic types are: time
series charts, scatter diagrams, maps, motion graphics, sequence
charts, and comparison-oriented graphs (i.e., bar charts);
4. Model base. The AIS models contain routine and special statistical,
financial, and other quantitative analysis.
Perhaps a more difficult problem for executives is choosing from a
range of highly technical software packages. Ease of use,
responsiveness to executives' requests, and price are all reasonable
considerations. Further, it should be considered whether the package
can run on existing hardware.
5.2 SYSTEM MODIFICATION
Pre-installation modification. User department personnel may request a
modification to the potential design of the system for a number of reasons.
The design may, for instance, create a number of previously unforeseen
problems or fail to resolve existing ones. This situation may be discovered
during prototyping, i.e. when running a model of the system to assess if it
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will achieve stipulated objectives. Such requests can be accepted after
discussions between management, operating department (user) personnel
and systems staff. This will necessitate a modification to the relevant
systems documentation to ensure it accords to the system eventually
implemented. A record of the modification should be promulgated, i.e.
committed to a formal record indicating:
a. authority for the request;
b. date of request;
c. system or sub-system in question;
d. terms of reference indicating the reason for the request;
e. agreed course of action
Post-implementation. This can be very costly, time-consuming and
disruptive. Inferior system design should be avoided at all costs which is
why defined checkpoints should be incorporated at various stages of
development. A system will need updating due to technological and
economic developments and the passage of time.
File conversion and take-on of opening balances
Many computer-based systems are of an accounting nature necessitating the
conversion of files to magnetic media and the transfer of opening balances
to the computer files. The time it takes to accomplish this task requires
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careful planning and control. The Longer the transfer takes the more
difficult it becomes to catch up personnel attempt to run both the current
and the computer system on a disjointed basis. Catch-up must be given
priority while maintaining the current system in an up to-date condition.
Very often record are converted from ledger cards on which transaction
details are recorded by hand or posting machine to magnetic media by
suitable encoding methods. Before conversion it is essential that the
balances on such record as tax record, payroll records of each tax payer are
reconciled to ensure only correct balances are transferred to the new
system. This creates a high volume activity and suitable arrangements must
be made sufficiently in advance to avoid unnecessary take-on delay
5.3 SYSTEM TESTING
Testing is performed at four levels. Stub or unit testing is used to insure the
proper operation of individual modifications. Program testing involves the
interaction between the individual modification and the program it enhances.
System testing is used to determine that the program modifications work
within the AIS as a whole. Acceptance testing ensures that the modifications
meet user expectations and that the entire AIS performs as designed.
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Prior to the installation of the computerised system test data must be prepared
for live testing. It is also necessary to simulate the operation of the computer
application before it is installed, to detect any bugs. This is accomplished by
desk checking or dry running, which involves running through the program
coding, as the computer would do when processing actual data.
5.4 CHANGE OVER TECHNIQUE
This entails the method used to change from an old AIS to a new AIS. There
are several methods for achieving this goal. One is to run the new and old
systems in parallel for a specified period. A second method is to directly cut
over to the new system at a specified point. A third is to phase in the system,
either by location or system function. A fourth is to pilot the new system at a
specific site before converting the rest of the organization
The method of system changeover is outlined below to illustrate the
characteristics, which need to be taken into account during the planning stage
of installation.
(a) pilot scheme change over
Nature of a pilot scheme. This method of system changeover adopts a
cautious approach. Resources are not committed to a state-wide
implementation and the installation of a system is restricted to one location
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only The results obtained from running this pilot scheme assist in determining
the suitability of the system for other locations.
When to use a pilot scheme. A pilot scheme should be adopted when the
system under consideration has far-reaching consequences on the efficient
performance of key activities on a wide scale throughout the “business”.
5.5 CONCLUSION.
Real time processing in accounting information system, when properly
examined pose a great challenge to existing manual system with the
consideration of the following facts that.. production of the desired
information, at the right time, in the right amount, with an acceptable level of
accuracy and in the form required at an economical cost;
incorporation of checks and controls which are capable of detection and
dealing with exceptional circumstances and errors; effective safeguards for the
prevention of fraud; efficient security measures in order to avoid loss of data
stored in master file; efficient design of document and reports will make the
business to achieve it goal.
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5.6 RECOMMENDATION
As soon as the accounting information system becomes operational, it is
recommended that the following should be considered:
System monitoring. After the system has gone live and proved to be
performing satisfactory, it is still necessary to monitor the system to ensure
that no abnormalities occur and to remove the cause if any arise. It may be
found that, although the system is achieving results as stipulated in the system
specification, the system design does not provide for certain requirements.
This situation will, of course, require system modification, which will
necessitate program recoding, recompiling and retesting.
System maintenance. Systems in their original form often outlive their
usefulness because of the need to change business practices in accordance with
changing economic circumstances and the introduction of new legislation. In
addition, systems may be implemented initially on a stand-alone functional
basis and management may later consider it a practical proposition to integrate
related systems to avoid the input of data several times to each of several
systems for different purposes.
Retraining personnel. When manual systems are superseded by computerised
applications there is a need to retrain existing personnel or recruit personnel
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from external sources for the new types of task which have been created.
Before training can commence, it is necessary to select suitable personnel with
the required aptitude and potential for specified tasks. The cost and benefits
will be compared to know if it has met its objectives.
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