Accounting Systems Analysis and
Design
AIS 630
PBL Learning Package
Session 2
January 2010 – April 2010
SESSION 2
Iskandar Perdana is a small company that sells electrical and electronic goods to customers in
the Ipoh area. Of late, the company has been receiving overwhelming response for electrical
and electronic goods from customers. Because of this, the company decides to invest in a
computerized system. For a start, they wanted to computerized the cash disbursement system
of the company. The management of the company is at a loss, whether to outsource or buy
ready-made software package.
a) Explain to them, the advantages and disadvantages of outsourcing.
b) Explain to them, the advantages and disadvantages of buying ready-made
software package.
c) In your opinion, which is better for Iskandar Perdana to implement? Explain why.
Encik Kamarul Nazim, the Accountant at the Accounting Department, is asked by the
management to give feedback on the system design of the new system that is going to be
implemented. He is required to give information regarding the input, output and user interface.
d) Explain to him in detail, what is input design and the types of input design
available.
e) Output design is also important because it will present information to users so
that they can accurately understand the output with the least effort. Explain the
hardcopy output and the softcopy output and which output would En Kamarul
Nazim recommend to management.
f) There are three types of user interface design. Explain them to En Kamarul Nazim.
g) After listening to your explanation, En Kamarul Nazim is required to prepare a
system design report. Suggest what should be included in the report. Why is it
important to have a good screen design?
The following is the Cash Disbursement System of Iskandar Perdana:
Before Iskandar Perdana pays a vendor invoice, the invoice must be matched against the
purchase order used to request the goods and the receiving report that the receiving
department prepares. Because all 3 of these documents enter the accounts payable
department at different times, a separate alphabetical file is kept for each type of document.
The purchase orders that are forwarded from purchasing are stored in a purchase order file.
The receiving reports are stored in a receiving report file. When vendor invoices are received,
the accounts payable clerk records the amount due in the accounts payable file and then files
the invoices in the vendor invoice file.
Iskandar Perdana’s policy is to make sure all accounts are paid within 30 days to take
advantage of early-payment discounts that suppliers offer. When it comes time to pay a
particular bill, the accounts payable clerk retrieves the vendor invoice and attaches the
purchase order and the receiving report. These matched documents are forwarded to Aqilah
Munirah.
Aqilah Munirah reviews the documents to ensure they are complete and prepares a two-part
cheque. The cheques and the other three documents are forwarded to Cik Zakirah, the
Treasurer for her approval and signature. Aqilah Munirah records the cheque amount in the
cash disbursement journal.
Cik Zakirah reviews the documents to ensure they are valid payables and then signs the
cheques. She forwards the cheque to the vendor and returns the documents and the second
copy of the cheque to the accounts payable clerk. The clerk files the documents alphabetically
in a paid invoice file. At the end of every month, the accounts payable clerk uses information
from the accounts payable ledger to prepare an accounts payable report. This report is
forwarded to CIk Zakirah for her review. After she is finished with the report, Cik Zakirah files it
chronologically.
h) Describe the symbols (Yourdon) used in data flow diagram.
i) Prepare the context level data flow diagram of the Cash Disbursement System.
j) Prepare the intermediate level data flow diagram of the Cash Disbursement
System.
Apart from the new system that will be implemented, the management of Iskandar Perdana also
plans to use databases. Nonetheless they cannot agree on the type of database software to
use and the network and control systems to be implemented.
k) Explain database design and database software.
l) Explain what is a network and types of network topology available. For each of
the network topology, give advantages and disadvantages relating to them.
m) Explain the communication channels and interconnecting network to network.
n) Explain the features of a good Structure Diagram. What is the link between
Structure Diagram and pseudocode.
o) Explain the purpose of system controls and the three (3) components that can be
found in systems controls.