Accounting Information Systems:
A Business Process Approach
Chapter Seven: Understanding and
Designing Forms
1
Learning Objective
After completing this chapter, you should
understand:
 The need for input forms in accounting
applications
 The relationship between data tables and
forms
 Interface elements used on forms
 Internals controls (input controls in forms)
2
Learning Objective (Continue)
After completing this chapter, you should be able to:
 Use event analysis to identify the forms required for an
application
 Use a UML use case diagram to document the forms in
your application
 Design forms to record data in tables
 Incorporate controls to enhance the efficiency and
accuracy of data entry
 Write a use case description to document user interaction
with forms
3
Exhibits: 7.1, 7.2, 7.5
Tables: 7.1 - 7.11
4
Exhibit 7.1 Documenting Form Design
In this chapter, we introduce several techniques that you can use to clearly communicate the design of
your forms to others on the development team and to end-users:
Example of the
Documentation
Documentation
Purpose
Need for forms
and
Documents the need for a form for each event.
Use case diagram
Form layout
and 7.4B,
Table 7.2
Exhibit 7.2
Lists forms and users.
Figure 7.7
Provides a visual representation of the various form
Figures 7.4A
elements.
7.5, and 7.6
Describes the content and organization of a form in
Form design
Exhibit 7.2 and
template
erms of tables, queries, and relationships. This part of
the documentation is the bridge between the form’s
design and its implementation using a DBMS. The
form design template is similar to the report design
template used in Chapter 6.
Use case
While the form layout is a static representation of the
description
rm elements, the use case focuses on behavior. In
particular, it shows how the end-user interacts with
the form interface during data entry. Input controls
are documented.
Table 7.3
Exhibit 7.2 and
Table 7.4
5
Exhibit 7.2 Templates Used for Documenting Form Designs
Panel A: Identify Form Template.
Purpose: To document decisions as to need for forms.
Name of table(s) in which
Event*
data are recorded, if any
Maintain manager
Manager
Make sale
Sales, Sales Detail
Deposit
Deposit
Input form required?
Yes
Yes
Yes
*Input forms are not created for query or reporting events.
Panel B: Form Design Template—Content and Organization.
Purpose: To document the content and organization of a designed form.
Title on Form
Deposit Form
Type of Form
Single-record entry form
Data Table
Deposit
Manager
1. Attribute recorded in tables
2. Attribute displayed but not
modified*
3. Foreign keys that link this
table to the others used in
the form (if any)
Format
Main form
Deposit#, SSN, Date,
Amount
Last_Name, First_Name
SSN
Attribute Names and Calculations Used
D: Deposit#, SSN, Date, Amount
M: Last_Name, First_Name
Subform (for main form/subform
format only)
Formulas for calculations:
*Attributes displayed but not modified are commonly used for confirmation.
6
Exhibit 7.2 Templates Used for Documenting Form Designs (Concluded)
Panel C: Data Item Controls Template.
Purpose: To document the controls associated with individual data items in a form.
Data Item
Control Features
Deposit#
Computer-generated
SSN
Computer-generated based on log-in
Date
Current date is default date
Panel D: Use Case Description Example.
Purpose: To describe user interaction with a form and input controls.
1. The user selects the “Enter Deposit” option from the menu.
2. The system displays the Enter Deposit Form.
3. The system displays a Deposit#.
etc.
7
Exhibit 7.5 Revenue Cycle for H & J Tax Preparation Service
(This exhibit provides data for several Focus on Problem Solving boxes.)
H & J Tax Preparation Service offers a variety of tax services. Information about these tax services is
provided in the following Tax Service Report:
Tax Service Report
Year-to-Date
Service# Service Description
Fee
Revenues
1040
Sch-A
Sch-B
Sch-C
State
Corp
Federal Individual Income Tax Form 1040
$100
(long form)
1040 Schedule A (itemized deductions)
50
1040 Schedule B (interest & dividend earnings)
50
1040 Schedule C (sole proprietorship)
110
State Income Tax Return
80
Corporate Income Tax
30 (per hr.)
$120,000
51,000
53,300
84,000
81,000
103,000
8
Exhibit 7.5 Revenue Cycle for H & J Tax Preparation Service (Continued)
The company is interested in developing an automated system for recording services rendered and billing
clients. Except for the tax software used to prepare the tax return, the current system is manual. A description
of the company’s revenue cycle, up to the point of collection, follows.
A client calls the office to inquire about tax services. The secretary sets an appointment for the client to meet
with an accountant. The client meets with an accountant and decides on the tax services that will be needed.
The accountant then prepares a Service Request Form indicating the agreed-upon services. An example
follows:
Service Request Form
Request# 104
Accountant: Jane Smith
Client: Robert Barton Date: 2/10/03
Service#
Service Description
Fee
1040
Sch-A
Sch-B
State
Federal Individual Income Tax Form 1040 (long form)
1040 Schedule A (itemized deductions)
1040 Schedule B (interest & dividend earnings)
State Income Tax Return
Total
$100
50
50
80
$280
9
Exhibit 7.5 Revenue Cycle for H & J Tax Preparation Service (Concluded)
The client gives a copy of the Service Request Form to the secretary. For new clients, the
secretary takes the client information (e.g., Client_Name, Address, Contact_Person,
Telephone) from the client and records it on a Client Form. She files the client form along with
a copy of the Service Request Form in a client folder. A part of the Client Form is shown
here:
Client Form
Client#: 1001
Client: Robert Barton
Address: 242 Greene St., St. Louis, MO
Telephone: 431-555-4530
The accountant obtains information necessary for preparing the returns from the client (e.g.,
income and deductions). The information is entered into Mega-Tax, a tax software product
used at the company. The recording and storage of tax information is handled by the MegaTax software and is separate from the rest of the revenue cycle. The company is not planning
to integrate the tax preparation software with the rest of the revenue cycle. Thus, in this case,
you can disregard the recording of detailed tax return information. When the tax return is
finished, the accountant gives the tax return to the secretary. She writes the services
provided and the charges for each on an invoice, with the total amount due shown at the
bottom. She then notifies the client that the return is ready.
10
Table 7.1 Tables Used in ELERBE’s Order Processing Application
Panel A: Inventory Table
ISBN
Author
Title
Price
0-256-12596-7
0-127-35124-8
0-135-22456-7
0-146-18976-4
0-145-21687-7
0-235-62400-6
Barnes
Introduction to Business
Cromwell Building Database Applications
$65.00
Cromwell Management Information Systems $68.00
Johnson Principles of Accounting
Platt
Introduction to E-commerce
$72.00
Rosenberg HTML and Javascript Primer
$45.00
Quantity_ Quantity_
On_Hand Allocated
$78.35
3,500
5,000
$70.00
5,000
6,000
4,000
0
50
8,000
40
0
200
250
ISBN = unique international standard number assigned to the book; Price = standard selling price; Quantity
Allocated = quantity of books committed to customer orders but not yet shipped
Panel B: Customer Table
Customer# Name
Address
Contact_Person
Phone
3450
3451
3452
Brownsville, TX
Fairhaven, MA
Bunker Hill, MA
Smith
Costa
LaFrank
956-555-0531
508-888-4531
617-888-8510
Brownsville C.C.
Educate, Inc.
Bunker Hill C.C.
Panel C: Order Table
Order#
Order_Date
0100011 05/11/2003
0100012 05/15/2003
0100013 05/16/2003
Customer#
3451
3451
3450
Status
Open
Open
Open
11
Table 7.1 Tables Used in ELERBE’s Order Processing Application
(Concluded)
Panel D: Order_Detail Table
Order#
ISBN
Quantity
0100011
0100011
0100012
0100012
0100012
0100013
0100013
200
150
50
75
40
35
100
0-256-12596-7
0-146-18976-4
0-135-22456-7
0-146-18976-4
0-145-21687-7
0-146-18976-4
0-256-12596-7
ISBN = number identifying the book; Quantity = quantity ordered
Panel E: Shipment Table
Ship#
Order#
Ship Date
S114
S115
0100011
0100012
05/12/2003
05/16/2003
Panel F: Shipment_Detail Table
Ship#
ISBN
Quantity
S114
S114
S115
S115
S115
0-256-12596-7
0-146-18976-4
0-135-22456-7
0-146-18976-4
0-145-21687-7
200
150
50
75
40
12
Table 7.2 Events and Forms for ELERBE, Inc.
Name of table(s)
in which data are
recorded, if any
Input
form
required? Form Name
Respond to customer
inquiries
Take order
Pick goods
Ship goods
Bill customer
Collect cash
Maintain customer
none
No
Order, Order Detail
none
Shipment, Shipment Detail
Invoice
Cash Receipt
Customer
Yes
No
Yes
Yes
Maintain inventory
Inventory
Yes
Maintain inventory
prices
Inventory
Yes
Event
Yes
Order Entry
Enter Shipment
Enter Invoice
Yes
Cash Receipt
Customer
Maintenance
Inventory
Maintenance
Inventory Price
Maintenance
13
Table 7.3 Content and Organization of Order Form for ELERBE, Inc., shown in Figure 7.6
Title on Form
Type of Form
Data Table
Order Form
Multi-table form with main form/subform
Order (O)
Order_Detail (OD)
1. Attribute
recorded in
tables
Order#, Order_
Date,
Customer#,
Status
Customer (C)
Inventory (I)
Customer_Name,
Customer_Address,
Contact_Person,
Phone
Title, Author,
Unit Price
Order#, ISBN,
Quantity
2. Attribute displayed
but not modified
3. Foreign keys
that link this table
to the others used
in the form (if
any)
Customer#
Format
Attribute Names and Calculations Used
Main form
O: Order#, Order_Date, Customer#, Status*. C: Customer_Name, Customer_
Address, Contact_Person, Phone. Calculation: Total of Extended Price,
Sales Tax.
OD: ISBN, Quantity. I: Title, Author, Unit Price.
Calculation: Extended Price.
Subform (for
main form/subform
format only)
Order#
ISBN
Formulas for calculations:
*Status should be recorded as “open”
Extended Price = Quantity x Price
Total of Extended Price = Sum (Extended Price)
Sale Tax = 5% x (Total of Extended Price)
14
Table 7.4 Use Case Description of Record Customer Order with Internal Controls for ELERBE, Inc.
Activity: Record Customer Order
1. The order entry clerk selects the “Record Customer Order”
option from the menu.
2. The system assigns a new Order# and displays it.
3. The system displays the current date as a default for the
Order_Date.
4. The order entry clerk enters the Customer# in the
computer system.
5. The computer checks to see if the Customer# is valid.
6. The system displays other customer information (e.g.,
Contact_Person, Address).
Control
Computergenerated value
Default
Look-up
Feature
Record
checking
Confirmation
15
Table 7.4 Use Case Description of Record Customer Order with Internal Controls for ELERBE, Inc.
(Concluded)
Activity: Record Customer Order
For each product ordered:
7. The order entry clerk enters the ISBN.
8. The computer system checks to see if the ISBN is valid.
9. The computer displays product details (e.g., Author,
Description).
10. The order entry clerk enters the Quantity.
11. The system checks whether the clerk has entered a
numeric value and whether inventory is available.
12. The system calculates the Extended_Price (Price x Quantity).
13. The system calculates the Order_Total and displays it.
14. The system prompts the order entry clerk to review the
order details and to accept/edit/reject the order.
15. The order entry clerk accepts the order.
16. The system records the order.
17. The system updates the Quantity_Allocated.
Control
Look-up feature
Record checking
Confirmation
Format check,
Validation rule
Computergenerated value
Computergenerated value
Accept/Reject
16
Table 7.5 Events and Forms for Fairhaven Convenience Store
Event
Maintain manager
Maintain inventory
Yes
Make sale
Deposit cash
Name of table(s) in which
data are entered, if any
Manager
Inventory
Sales, Sales Detail
Deposit
Input form
required?
Yes
Yes
Yes
17
Table 7.6 Content and Organization of Manager Maintenance Form (Single-Record Form): Fairhaven Convenience
Title on Form
Type of Form
Data Table
Manager Maintenance Form
Single-record form
Manager
1. Attribute recorded in tables
SSN, Last_Name, First_Name,
Address, File_Stat, Exemptions
2. Attribute displayed but not modified
3. Foreign keys that link this table to
the others used in the form (if any)
Format
Main form
Attribute Names and Calculations Used
SSN, Last_Name, First_Name,
Address, File_Stat, Exemptions
Subform (For main form/subform
format only)
Formulas for calculations:
18
Table 7.7 Input Controls and Use Case Description for Manager Maintenance Form: Fairhaven Convenience Sto
Panel A: Manager Maintenance Form—Data Item Controls
Data Item
Control Features
SSN
Last_Name
Format checks (number with nine digits)
Format checks (certain characters, such as punctuation,
not permitted)
Format checks (certain characters not permitted)
Format checks (certain characters not permitted)
Look-up feature
Format checks (must be number), validation rule (should
be less than maximum number of exemptions possible)
First_Name
Address
File_Stat
Exemptions
Panel B: Manager Maintenance Form—Use Case Description
1. The owner selects the “Maintain Manager Information” option from the menu.
2. The system displays the Manager Maintenance Form.
3. The owner enters an SSN.
4. The system verifies that the SSN is in the correct format.
5. The owner enters the Last_Name, First_Name, and Address.
6. The owner selects a filing status from a drop-down list.
7. The owner enters the number of exemptions.
8. The system verifies that the number of exemptions is less than the maxiimum number of exemptions possible
9. The system asks the user to review the data entered and accept.
10. The owner reviews the data and saves the record.
19
Table 7.8 Content and Organization of Deposit Form (Single-Record Form): Fairhaven Convenience
Title on Form
Type of Form
Data Table
1. Attribute recorded
in tables
2. Attribute displayed
but not modified
3. Foreign keys that
link this table to
the others used in
the form (if any)
Format
Main form
Deposit Form
Single-record form
Deposit (D)
Manager (M)
Deposit#, SSN,
Date, Amount
Last_Name, First_Name
SSN
Attribute Names and Calculations Used
D: Deposit#, SSN, Date, Amount
M: Last_Name, First_Name
Subform (for main
form/subform
format only)
Formulas for calculations:
20
Table 7.9 Input Controls and Use Case Description for Deposit Form: Fairhaven Convenience Sto
Panel A: Deposit Form—Data Item Controls
Data Item
Deposit#
SSN
Last_Name
First_Name
Date
Amount
Control Features
Computer-generated serial number
Computer-generated based on user log-in
Confirmation
Confirmation
Default
Validation rule
Panel B: Deposit Form—Use Case Description
1. The manager selects the “Enter Deposit” option from the menu.
2. The manager enters his username and password.
3. The system obtains SSN based on username.
4. The system displays the Enter Deposit Form.
5. The system displays a Deposit#.
6. The system displays the current date.
7. The manager enters the amount of the deposit.
8. The system asks the user to review the data entered and accept.
9. The manager reviews the data and saves the record.
21
Table 7.10 Content and Organization of Sales/Cash Receipt Form: Fairhaven Convenience Store
Title on Form
Sales/Cash Receipt Form
Type of Form
Multi-table data entry (Main form/Subform)
Data Table
Sales_Detail (SD) Sales (S)
Manager (M)
Invento
1.Attribute recorded Sale#, Product#,
Sale#, Date, SSN,
in tables
Quantity, Price
Payment_Type,
Account#
2.Attribute displayed
Last_Name
Descrip
but not modified
Price (default)
3.Foreign keys that Product#
SSN
link this table to the Sale#
others used in the
form (if any)
Format
Attribute Names and Calculations* Used
Main form
S: Sale#, Date, SSN, Payment_Type, Account#. M: Last_Name.
Calculation: Total
Subform (for main SD: Product#, Quantity, Price. I: Description, Price.
form/subform
Calculation: Extended Price
format only)
*Formulas for calculations:
Extended Price = Quantity x Price
Sales Tax = 0.05 x Sum (Extended Price)
Total = Sum (Extended Price) + Sales Tax
22
Table 7.11 Input Controls and Use Case Description for Sales/Cash Receipt Form: Fairhaven Convenience Store
Panel A: Sales/Cash Receipt Form—Data Item Controls
Data Item
Sale#
Date
Control Features
Computer-generated serial number
Default is current date, validation rule (e.g.,
dates must be within the current period)
SSN
Determined by computer from username
entered at time of log-in
For each item purchased by customer:
Product#
Scanned, referential integrity
Price
Default from Inventory Table
Description
Confirmation
Quantity
Format checks, validation rule (e.g., Quantity
should not exceed 999)
Extended Price
Computer-generated
Amount
Computer-generated
Sales Tax
Computer-generated
Payment_Type
Drop-down box requiring selection of one of
three choices: cash, check, or credit card
Account#
23
Table 7.11 Input Controls and Use Case Description for Sales/Cash Receipt Form: Fairhaven Convenience
Store (Concluded)
Panel B: Sales/Cash Receipt Form—Use Case Description
1. The manager starts a session by entering his username and password.
2. The system obtains his SSN from the Manager Table based on his username.
3. The manager selects the “Record Sale” option from the menu.
4. The system displays the Date (current date).
5. The system assigns a unique Sale#.
For each item purchased by customer:
6. The manager enters the Product# by scanning the bar code on the product.
7. The computer system checks to see if the Product# is valid.
8. The system displays other inventory information (e.g., Description and Price).
9. The manager enters the Quantity of each item purchased.
10. The computer checks to make sure that a number has been entered and that it does not exceed the
maximum
number allowed (validation rule).
11. After all the items have been entered, the system computes the Total.
12. The system then computes the Sales_Tax.
13. The manager enters the Payment_Type (e.g., cash, check, or credit card).
14. The manager then enters payment details (e.g., Account#) in the computer system.
24