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UNIVERSITI TEKNOLOGI MARA
Faculty of Accountancy
ACCOUNTING SYSTEMS ANALYSIS AND DESIGN
(AIS 630)
PBL Learning Package
July 2010 – November 2010
Assoc Prof Dr Nor ‘Azam Mastuki
Assoc Prof Dr Norhanim Sulaiman
Assoc Prof Khashi’ah Yusof
UiTM Shah Alam
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1
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SESSION 1
The CASH MUST SYSTEM’s new IT Director proposes that all future systems will be
implemented using standard application software packages. He claims that: standard
packages offer cost and time savings as well as guaranteed quality.
“We will be looking for packages that fit 80% or more of our business requirements,
we will not be commissioning any changes to functionality of the package. If the
package does not exactly fit business then the business must change to fit the
package. We have already successfully implemented packages for accounts and
payroll. We must now repeat that success in other areas of business”.
Requirements:
The Managing Director is concerned about the IT Director’s suggestion of using standard
application software packages approach. Before he agrees to the approach, he asks you to:
a. Briefly describe each stage in the Systems Development Life Cycle (SDLC).
b. Explain how each stage might be changed (if at all) by the adoption of the
application software package approach suggested by the IT Director.
c. Identify and explain two risks of adopting the software package approach
suggested by the IT Director compare with the internal SDLC approach used.
d. Discuss the importance of initiating information systems strategic planning
even though the IT Director has suggested the purchase of software packages.
A consulting firm proposes improving the efficiency and effectiveness of the company by
adopting the business process change management. The consulting firm has also
suggested that CASH MUST SYSTEM should consider outsourcing as a way to develop
system.
e. Evaluate the
management.
f.
different
approaches
in
the
business
process
change
Suggest the most appropriate business process change that the Managing
Director should consider.
g. Explain what is meant by outsourcing.
h. Explain, from the perspective of an outsourcer, the advantages and
disadvantages of outsourcing.
The Managing Director wonders if an information systems steering committee is needed.
i.
Discuss the objectives, responsibilities and composition of an information
systems steering committee.
2
The new Operations Director is the project manager of the team set up to recommend the
future direction and development of the new system. He has asked for a brief description of
the responsibilities if the project manager so that he understands his role before he takes on
the project manager’s job.
j.
Discuss the responsibilities of an information systems project manager.
k. How does the accountant play his/her role in the information systems project
management team?
l.
Who else should be in the project management team? Discuss their role.
m. Explain to the Operations Director of the use of project management software
in assisting his work.
The Managing Director also undertook a user satisfaction survey to define the functionality
users want and how they want the required system to work.
n. Explain how the following methods can also assist in gathering the
requirements of the proposed system:
prototypes
questionnaires
analysis of current documentation
observation of current business procedures
3
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SESSION 2
The sales system of PERKASA BERTUAH, a company dealing in imported motor vehicles
sales having 20 employees for the past 15 years, is such that sales documents have been
prepared manually by a set of 5 very competent staff. Due to changes in technology, the
management has decided in their five year plan to include technological advancements to be
initiated in the sales system.
A preliminary investigation has been conducted and the feasibility studies showed that
technology should be the theme. Management has decided against outsourcing for its
disadvantages and opted to choose between generating its own or buying a ready-made
software.
a.
Explain to management of PERKASA BERTUAH the advantages and
disadvantages of buying a ready-made software packages.
b.
Explain to management of PERKASA BERTUAH the advantages and
disadvantages of the end-user development approach.
c.
Of the two, which do you think is better for PERKASA BERTUAH? Explain
why.
d.
What other factors (if any) would management have to consider before
changing to the new system?
Having graduated from a local polytechnic with a Diploma in Accountancy, Encik Qayyum,
the Assistant Accountant in PERKASA BERTUAH’s accounting department, is at a loss as to
what are the characteristics of quality information systems.
e.
Explain to Encik Qayyum the characteristics of quality information systems.
f.
He is at a loss as to what involves input design and would really appreciate
your explanation on what constitutes paper-based input and paperless input.
g.
Encik Qayyum also requires knowledge on what is output design. Explain
this in connection with functional and stylistic attributes.
h.
What constitutes a good interface design? Explain.
4
PERKASA BERTUAH’s sales procedures are as follows:
Siti Sarah, one of the sales department staff members who have worked in the company
since its incorporation sorts the customer order received from customers and prepares the
respective customer orders, a daily list of the sales orders indicating the names of the
purchaser, the type of car ordered, the deposit paid by each customer and notes the sales
order number for each customer. A copy of the customer order is also sent to the receiving
department.
She sends the customer deposit to Rahman a staff in the accounting department to record
and another clerk in the department, Rahim, banks in the amount daily into the company’s
bank account. No funds are left in the premises overnight. The validated deposit slip is then
filed by another sales clerk Abdullah, by date.
Meanwhile another clerk in the sales department, Johan, processes the customer order by
placing an order with the supplier. When the customer order arrives from the supplier, Siti
Sarah sends the payment voucher to the accounting department authorizing payment to the
supplier. A copy of the bill of lading will be sent together with the car to the receiving
department and a copy of the invoice sent to the accounting department, by the supplier. A
copy of the bill of lading is sent to Johan by the receiving department.
The car will then be inspected by the receiving department with respect to each customer
order received from the sales department earlier and the car is sent to the guarded customer
collection point for safekeeping. At the same time, the customer will be informed that the
order is ready to be collected and given a request for full payment to be made.
When the customer arrives, Siti Sarah ensures the rest of the amount due was paid by the
customer. This is recorded by Rahim and Rahman, ensures immediate banking in. At the
end of each month, Johan then updates the monthly sales orders list. Siti Sarah mails an
acknowledgement letter thanking each customer for sales done at the end of each month.
i.
Draw a context level data-flow diagram of the Sales System.
j.
Draw an intermediate level data-flow diagram of the Sales System.
k.
Suggest ways of improving above sales system.
As part of its 10 year plan, PERKASA BERTUAH anticipates using databases. However
part of management is diverted to usage of databases and other information systems design
concepts.
l.
Explain relational databases.
m.
Explain network design. In your answer include the basic connection
typology, the types of network, the types of communication channels and
interconnecting network to network.
n.
Explain programme design. Emphasise structure diagram and pseudocode.
o.
What is control design?
p.
What is the purpose of a design walkthrough?
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SESSION 3
A company distributes product information to its customers using a simple computer system
written 10 years ago. Customer information in the current computer system is held in one
data file – CUSTOMER. The file structure of this CUSTOMER file is:
CUSTOMER
Customer-Code, Customer-Name, Customer-Address, Customer-Type-Code,
Customer-Type-Description, Region-Code, Region-Description
There are 36,000 records held in the current CUSTOMER data file. The primary of the file is
CUSTOMER Customer-Code.
The company is proposing to convert to a new database system where customer details will
be stored in three (3) data files.
Requirements:
a. Propose the three new files to replace the one old CUSTOMER file.
b. Explain three advantages of this new three file structure over the old single
CUSTOMER file.
c. Explain three problems that you would anticipate in converting the data from
the current computer system to the proposed new computer system.
Assume that the new system has been developed and implemented. An issue is raised by
users of the new system of this company.
There still appear to be errors in the software. An example is:
FIELD OVERFLOW ERROR IN ORDER TOTAL
“This occurred when we produced Sales Order for goods totaling RM1,230,000. This is the
only Sales Order we have produced for RM1 million or more up to now but we are expecting
more in the future”.
Requirements:
d. Explain the meaning of this error message and the reason for this error
occurring.
e. Explain the likely reasons why this error was not found before the new system
went live.
f.
Define and show the difference between corrective and adaptive maintenance.
g. Suggest some strategies that can be employed to reduce maintenance costs.
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h. Discuss how post implementation review would be able to discover this error
in the software.
Prior to converting the old system to the new system, the risk assessment team has
identified the implementation method as a significant risk. They have specifically referred to
the direct changeover and parallel running method of system conversion.
Requirements:
i.
The project team intended to use the direct changeover method. Explain why
direct changeover method is more appropriate than parallel running in
converting the old system to the new system.
j.
List and explain the types of testing that would have been undertaken to test
the proposed new system.
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