Lecture 14

L
ECTURE 14
Systems Design, Implementation, and Operation
2008 Prentice Hall Business Publishing
Accounting Information Systems, 11/e
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INTRODUCTION
Accountants must understand the entire systems development process, because they are involved in several ways:
Helping to specify their needs. As members of the development team. As auditors after the fact.
Accountants also help keep the project on track by:

Evaluating and measuring benefits. Measuring costs. Ensuring the project stays on schedule.
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INTRODUCTION
Effective systems analysis and design can ensure that developers:
Correctly define the business problem. Design the appropriate solution.
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INTRODUCTION
The crucial phases of the SDLC include:
Systems analysis to define the new systems requirements (discussed in Chapter 18). The phases discussed in this chapter, which include:
Conceptual systems design Physical systems design Systems implementation and conversion Operation and maintenance
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INTRODUCTION
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CONCEPTUAL SYSTEMS DESIGN

In the conceptual systems design phase, a general framework is created for implementing user requirements and solving the problems identified in the analysis phase. The three main steps are:
Evaluate design alternatives. Prepare design specifications. Prepare the conceptual systems design report.
Conceptual Systems Design

Evaluate Design Alternatives
Systems Analysis
Prepare Design Specifications
Prepare Conceptual Systems Design Report
Physical Design
Implementation and Conversion
Operation and Maintenance

Systems Analysis
Physical Design


Evaluating design alternatives
There are many design decisions that must be made. For example:
Should a document be hard-copy or sent by EDI? Should the company use a large centralized mainframe or some form of distributed processing? What form should data entry take, e.g., keyboard, optical character recognition, POS devices?
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Also, there are many ways to approach the systems development process:
Packaged software In-house development End-user development Outsourcing
The company also chooses between:

Modifying or enhancing existing software Replacing existing software Reengineering its business processes

The design team should identify a variety of design alternatives and evaluate each with respect to:
How well it meets organizational and system objectives How well it meets user needs Whether it is economically feasible Its advantages and disadvantages
The steering committee evaluates the alternatives. Click here to view some of the design considerations and alternatives from Table 20-1 in your textbook.
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Design Considerations
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Systems Analysis
Physical Design


Prepare design specifications
Once a design has been selected, the project team develops the conceptual design specifications for the following elements:
Output
Because output is what goes to the user and the system must be designed to meet user needs, the output specifications are prepared first.
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Output Data storage
How will data be stored to produce the desired outputs?
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Output Data storage Input
What types of data must be entered to produce the desired outputs?

Output Data How will data be processed and in what sequence storage Inputto produce the desired outputs? Processing procedures and operations
Systems Analysis
Physical Design


Prepare the conceptual systems design report
A conceptual systems design report is prepared at the end of the conceptual design phase to:
Guide physical system design activities. Communicate how management and user information needs will be met. Help the steering committee assess system feasibility.

The main component is a description of one or more recommended system designs. This description contains:
The contents of each output, database, and input. Processing flows and the relationships among programs, files, inputs, and outputs. Hardware, software, and resource requirements. Audit, control, and security processes and procedures. A discussion of assumptions or unresolved problems that might affect the final design.
INTRODUCTION
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PHYSICAL SYSTEMS DESIGN

During the physical systems design phase, the company determines how the conceptual AIS design is to be implemented.
The broad, user-oriented requirements of conceptual design are translated into detailed specifications used to code and test computer programs. Phases include:
Designing output Creating files and databases Designing input Writing computer programs Developing procedures Building in controls
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Systems Analysis
Physical Systems Design
Output Design
File and DB Design
Input Design
Program Design
Procedures Design
Controls Design

Systems Analysis
Output Design
File and DB Design
Input Design
Program Design
Procedures Design
Controls Design


Output design
The objective of output design is to determine the nature, format, content, and timing of printed reports, documents, and screen displays.
Requires cooperation between users and designers.
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Important design considerations include:
Use of the output
Who will use it and why? When is it needed? What decisions will it facilitate?
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Use of the output Output medium
Paper Screen Voice response Diskette Microfilm Other
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Use of the output Output medium Output format
Should select the format that clearly conveys the most information. Could be: Table Narrative Graphic
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Use of the output Output medium Output format Pre-printed Should paper output be on
preprinted form and/or turnaround document?
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Use of the output Output medium Output format Pre-printed Location Where is the output to be
sent?
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Use of the output Output medium Output format Pre-printed Location Access Who should be able to
access hard-copy and screen output?
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Use of the output Output medium Output format Pre-printed Location Lengthy output should be preceded by an executive summary and a table of contents. Access Headings and legends organize data and Detail highlight important items.
Detailed info goes in an appendix.

Use of the output Output medium Output format Pre-printed Location Access Detail How often should the output be produced? Timeliness

Outputs usually fit into one of the following four categories:
Scheduled reports
Have pre-specified content and format. Are prepared on a regular basis. Examples: Weekly sales analysis Monthly financial statements
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Scheduled reports Special-purpose analysis reports
No pre-specified content and format. Typically prepared in response to a management request. Example:
Analysis of impact of a government mandate on profitability

Scheduled reports Special-purpose analysis reports Triggered exception reports
Have pre-specified content and format. Prepared only in response to abnormal conditions, i.e., the trigger. Example:
Cost overruns

Scheduled reports Special-purpose analysis reports Triggered exception reports Demand reports
Have pre-specified content and format. Prepared only on request.
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AIS developers prepare sample outputs and users evaluate them to ensure they are complete, relevant, and useful.
Modifications are made as needed to ensure acceptability. Many organizations require users to sign off on these documents before proceeding through the SDLC.
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Systems Analysis
Output Design
File and DB Design
Input Design
Program Design
Procedures Design
Controls Design


File and database design
Various company segments need to store data in compatible formats so that data can be shared across units. Important file and database design considerations include: Hard drive
Storage medium Disk Diskette CD Tape Paper
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Various company segments need to store data in compatible formats so that data can be shared across units. Important file and database design considerations include:
Storage medium Processing mode Manual Batch Real time
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Storage medium Processing mode Maintenance What procedures are needed to effectively maintain the data?
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Storage medium Processing mode Maintenance Size How many records and how big are they? How fast are they expected to grow?
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Storage medium What portion of records are added or Processing mode deleted each year? Maintenance What portion needs to be updated? Size Activity level
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Systems Analysis
Output Design
File and DB Design
Input Design
Program Design
Procedures Design
Controls Design


Input design
Systems designers must identify the different types of data input and optimal input methods. There are two principal types of data input:
Forms Computer screens

Considerations in input design include:
Input medium
Keyboard OCR MICR POS terminal EDI Voice input
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Input medium Input source
Where do data originate?
Computer Customer Remote location
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Input medium Input source Input format What format captures the data with the least effort or cost?
Source or turnaround document Screen Source data automation
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Input medium Input source Input format Input type What is the nature of the data?
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Input medium Input source Input format Input type Volume How much data are to be entered?
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Input medium Input source Input format Input type Volume Personnel
What functions and expertise do the data entry operators have? Is additional training necessary?
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Input medium Input source Input format Input type Volume Personnel How often is data to be entered? Frequency
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Input medium Input source Input format Input type Volume Personnel Frequency How can costs be minimized without adversely affecting efficiency and Cost accuracy?
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Input medium Input source Input format Input type Volume Personnel Frequency What errors are possible? How can they be detected and corrected? Cost Error detection and correction
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Use appropriate weight and grade of paper. Use bold type, double-thick lines, and shading to highlight different Forms design parts of the form. Use a standard size and one that is consistent with Although input isfiling, binding, or mailing. requirements for evolving toward source data If mailed to forms parties, is still important. automation, external designposition the address for placement in a window envelope. Following areof the form printed in different colors to important principles for Have copies designing accurate distribution. facilitate new forms and evaluating existing Include clear instructions for completing the form. ones:
Preprint as much data as possible. PHYSICAL SYSTEMS DESIGN
General considerations
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Forms design
Although input is evolving toward source data automation, forms design is still important. Place the form name at the top in bold type. Following areHave the forms pre-numbered important principles for consecutively. designing new forms and evaluating existing If distributed to external parties, have ones: company name and address pre-printed on
General considerations the form. Introductory section of form
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Forms design
Group together logically related information Although input is evolving the customer, info about (e.g., info about toward source data the product). automation, forms design is still important. Provide sufficient room to record each item. Following are important principles for Order the data items consistent with the designing new forms in which the data is likely to be sequence and evaluating existing gathered. ones: Use codes and General considerations check-offs in places where standardized explanations are likely.
Introductory section of form Main body of form
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Forms Design
Although input is evolving toward source data automation, forms design is still important. Provide space for: Following are important principles for designing new Recording final disposition of the form. forms and evaluating existing Approval signatures. ones: Dates of approval and final disposition.
General considerations numeric total. A dollar or IntroductoryClearly indicate the distribution of section of form each form. Main body of form Conclusion section of form

Designing computer screens
It is more efficient to enter data directly into the computer than to record it on paper for subsequent entry. Therefore, its important to design computer screens for input as well as output.
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Computer screens are most effective when the following principles are used:
Organize the screen for quick, accurate, and complete entry of the data. Minimize input by retrieving as much as possible from the system. Example: If the customer number is entered, retrieve his name/address data from the system.
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Organize the screen for quick, accurate, and complete entry of the data. Enter data in the same order it appears on the document.
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Organize the screen for quick, accurate, and complete entry of the data. Enter data in the same order it appears on the document. Complete the screen from left to right and top to bottom, grouping logically related data together.
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Organize the screen for quick, accurate, and complete entry of the data. Enter data in the same order it appears on the document. Complete the screen from left to right and top to bottom, grouping logically related data together. Design the screen so users can jump from one data entry location to another or use a single key to go directly to screen locations.
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Organize the screen for quick, accurate, and complete entry of the data. Enter data in the same order it appears on the document. Complete the screen from left to right and top to bottom, grouping logically related data together. Design the screen so users can jump from one data entry location to another or use a single key to go directly to screen locations. Make it easy to correct mistakes. Use clear and explicit error messages that are consistent on all screens. Provide a help feature for online assistance.

Organize the screen for quick, accurate, and complete entry of the data. Enter data in the same order it appears on the document. Complete the screen from left to right and top to bottom, grouping logically related data together. Design the screen so users can jump from one data entry location to another or use a single key to go directly to screen locations. Limit the number of menu options on a single screen. Make it easy to correct mistakes. Avoid clutter by restricting the amount of data on one screen.
Systems Analysis
Output Design
File and DB Design
Input Design
Program Design
Procedures Design
Controls Design


Program design
Program development is one of the most timeconsuming activities in the SDLC. A structured programming process should be followed:
With structured programming, programs should be subdivided into small, well-defined modules to reduce complexity and enhance reliability and modifiability. Modules should interact with a control module rather than with each other. To facilitate testing and modification, each module should have only one entry and exit point.
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To improve software quality, organizations should develop programming standards (rules for writing programs).
Contributes to consistency among programs. Makes them easier to read and maintain.
Consider doing structured program walkthroughs to find incorrect logic, errors, omissions, or other problems.
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Program preparation time may range from a few days to a few years, depending on complexity. Though accountants need not be programmers, they should understand how software is created. The following slides discuss the eight steps for developing software and where these steps take place in the SDLC.
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Systems Analysis
STEP ONE: Determine user needs.

Occurs during the systems analysis stage of the SDLC.
Conceptual Design
Physical Design


Systems Analysis
STEP TWO: Develop and document a plan.

Occurs during the conceptual design phase and the beginning of physical design.
Conceptual Design
Physical Design


Systems Analysis
STEP THREE: Write the program code.

Design in increasing levels of detail, known as hierarchical program design. Begun during systems design and completed during systems implementation.
Conceptual Design
Physical Design

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Systems Analysis
Conceptual Design
Physical Design

STEP FOUR: Test the program code. Debugging is discovering and eliminating program errors. Desk checking happens after a program is coded and involves a visual and mental review to discover programming errors. Programs are tested for logic errors using test data that simulates both valid transactions and all possible error conditions.
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Systems Analysis
Large programs are often tested in three stages:

Individual program modules. The linkages between the module and the control module. The interfaces between the program being tested and other application programs.
Conceptual Design
Physical Design

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Systems Analysis
Conceptual Design
Physical Design
Errors need to be found as soon as possible in the development process. Errors discovered late cost 80 1000% more to fix than those found early.


Systems Analysis
Conceptual Design
Physical Design

STEP FIVE: Document the program. Documentation explains how programs work and helps correct and resolve errors. Includes flowcharts, record layouts, E-R diagrams, REA data models, narrative descriptions of the system, etc., organized in a manual.

Systems Analysis
Conceptual Design
STEP SIX: Train program users. Often uses the program documentation.
Physical Design


Systems Analysis
Conceptual Design
STEP SEVEN: Install the system. - All components are brought together, and the company begins to use the system.
Physical Design


Systems Analysis
STEP EIGHT: Use and modify the system.

Program maintenance is a response to any factors that require program revision. Includes requests for:
New or revised reports. Changes in input, file content, or values such as tax rates. Error detection and correction. Conversion to new hardware.
Conceptual Design
Physical Design

Systems Analysis
Output Design
File and DB Design
Input Design
Program Design
Procedures Design
Controls Design


Procedures design Individuals who interact with a newlydesigned AIS need procedures to cover:
Input preparation Transaction processing Error detection and correction Controls Reconciliation of balances Database access Output preparation and distribution Computer operator instructions

Procedures may take the form of:
System manuals User instruction classes Training materials Online help screens
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The procedures may be written by:
Development teams; Users; or Teams representing both groups.
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Systems Analysis
Output Design
File and DB Design
Input Design
Program Design
Procedures Design
Controls Design


Controls design
Improperly controlled input, processing, and database functions produce information of questionable value. Controls must be built into an AIS to ensure its effectiveness, efficiency, and accuracy. These controls should:
Minimize errors. Detect and correct errors when they do occur.
Accountants play a vital role in this area.


Important control concerns that must be addressed include:
Validity
Are all interactions valid?
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Validity Authorization
Are input, processing, storage, and output activities authorized by the appropriate managers?
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Validity Authorization Accuracy Is input verified to ensure accuracy?
What controls ensure that data is not lost when passing between processing activities?
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Validity Authorization Accuracy Security
Is the system protected against: Unauthorized physical and logical access to prevent improper use, alteration, destruction, or disclosure of information and software? Theft of system resources?
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Validity Authorization Accuracy Security Numerical control
Are documents pre-numbered to prevent errors or intentional misuse and to detect when documents are missing or stolen?
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Validity Authorization Accuracy Security Numerical control Availability
Is the system available as set forth in agreements? Can users enter, update, and retrieve data during those times?

Validity Can the system be modified without affecting system Authorization security, and integrity? availability, Accuracy authorized, tested, and documented changes Are only made Security to the system and data? Are resources available to manage, schedule, document, Numerical control changes to management and and communicate authorized users? Availability Maintainability
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Validity Authorization Accuracy Security Is processing complete, accurate, timely, and Numerical control authorized? Availability Is it free from unauthorized or inadvertent manipulations? Maintainability Integrity

Validity Authorization Accuracy Security Numerical control Availability Can data be Maintainability traced from source to output and vice versa? Integrity Audit trail

Physical systems design report
At the end of the physical design phase, a physical systems design report is prepared, summarizing what was accomplished. This report serves as the basis for managements decision whether to proceed to implementation.
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INTRODUCTION
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SYSTEMS IMPLEMENTATION AND CONVERSION

Systems implementation
Systems implementation is the process of installing hardware and software and getting the AIS up and running. Phases include:
Developing a plan Preparing the site Installing and testing hardware and software Selecting and training personnel Completing documentation Testing the system
Systems Analysis
System Implementation and Conversion

Prepare Site; Install and Test Hardware Select and Train Personnel
Physical Systems Design Complete Documentation Conversion Test System
Implementation Planning

Systems Analysis
Physical Systems Design Prepare Site; Install and Test Hardware Select and Train Personnel Complete Documentation Conversion Test System


Implementation planning
An implementation plan consists of:
Implementation tasks Expected completion dates Cost estimates Specification of the person(s) responsible for each task
The plan specifies when the project should be complete and operational. The implementation team should identify risk factors that decrease the likelihood of successful implementation, and the plan should contain a strategy for coping with each of the risks.
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AIS changes may require adjustments to the companys organizational structure, including:
Creation of new departments. Elimination or downsizing of existing departments. Changes even in the data processing department.
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Systems Analysis
Physical Systems Design Prepare site; Install and Test hardware Select and Train Personnel Complete Documentation Conversion Test System


Site preparation
A large computer may require changes such as: New electrical outlets Data communications facilities Raised floors Humidity controls Special lighting Air-conditioning Security measures, such as: Fire protection Emergency power supply Space for equipment, storage, and offices
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Site preparation is a lengthy process and should begin well ahead of the installation date.
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Systems Analysis
Physical Systems Design Prepare Site; Install and Test Hardware Select and Train Personnel Complete Documentation Conversion Test System


Select and train personnel
Employees can be hired from outside or transferred internally.
Hiring from within is usually more effective and less costly, because the employees already understand the business. Transferring displaced employees can enhance loyalty and morale.
Companies take training shortcuts because:

Effective training is time-consuming and expensive. Those who understand the system are maintaining and upgrading it.

When training is insufficient, the company will not achieve the expected return on investment. The hidden cost is that users will turn to their coworkers who have mastered the system for help. Results in:
Less productive coworkers Increased costs
Effective training includes:

Hardware and software skills Orientation to new policies and operations
The training should be scheduled just before systems testing and conversion.

Types of training include:
Technical training from vendors Self-study manuals Computer-aided instruction Videotape presentations Role-playing Case studies Experimenting with the AIS under the guidance of experienced users
Systems Analysis
Physical Systems Design Prepare site; Install and Test Hardware Select and Train Personnel Complete Documentation Conversion Test System


Three types of documentation must be prepared for new systems:
Development documentation Describes the AIS and includes:
A system description. Copies of output, input, file, and database layouts. Program flowcharts. Test results. User acceptance forms.
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Development documentation Operations documentation Includes:
Operating schedules. Files and databases accessed. Equipment, security, and file retention requirements
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Development documentation Operations documentation User documentation
Teaches users how to operate the AIS. Includes a procedures manual and training materials.
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Systems Analysis
Physical Systems Design Prepare site; Install and Test Hardware Select and Train Personnel Complete Documentation Conversion Test System


Test the system
Inadequate system testing has contributed to the failure of systems. All of the following should be given a trial run in realistic circumstances.
Documents and reports User input Operating and control procedures Processing procedures Computer programs
Should also test:

Capacity limits Backup and recovery procedures

Three common forms of testing include:
Walk-throughs
Step-by-step reviews of procedures or program logic.
Attended by the development team and users early in system design. Focus is on organization: Input Files Outputs Data flows Subsequent walk-throughs are attended by programmers. Address logical and structural aspects of program code.

Walk-throughs Processing test transactions
Determines whether the program operates as designed. Requires both valid and erroneous data. The correct response for each test should be specified in advance.
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Walk-throughs Processing test transactions Acceptance tests
Uses copies of real transactions and files rather than hypothetical ones.
Users develop acceptance criteria. Then make final decision whether to accept.
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Walk-throughs Processing test transactions Acceptance tests
Even software purchased from an outside vendor must be tested thoroughly before installation.
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Systems Analysis
Physical Systems Design Prepare site; Install and test hardware Select and Train Personnel Complete documentation Conversion Test system


Systems conversion
Conversion is the process of changing from the old AIS to the new. Many elements must be converted, including:
Hardware Software Data files Procedures
The process is complete when the new AIS has become a routine, ongoing part of the system.
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Conversion approaches
Four conversion approaches are used to change from an old to a new system:
Direct conversion Parallel conversion Phase-in conversion Pilot conversion
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Direct conversion
Immediately terminates the old AIS when the new one is introduced. Appropriate when:
The old AIS has no value; or The new AIS is so different that comparisons between the two are meaningless.
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Main advantage to direct conversion:
Its inexpensive
Main disadvantage:
It provides no backup AIS.
There is a high risk of failure unless the new system has been very carefully developed and tested.
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Parallel conversion
Operates the old and new systems simultaneously for a period of time. You can process transactions with both systems, compare output, reconcile differences, and make corrections to the new AIS.
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Main advantage to parallel conversion:
It protects the company from errors.
Main disadvantage:
It is costly and stressful for employees to process all transactions twice.
Because companies often experience problems during conversion, parallel processing has gained widespread popularity.
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Phase-in conversion
Gradually replaces elements of the old AIS with the new one. The new system is often phased in a module at a time. Main Advantage:
Data processing resources can be acquired over time.
Disadvantages:
Costs of creating temporary interfaces between old and new AIS. Time required to make the complete conversion.
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Pilot conversion
Implements a system in just one part of the organization, e.g., a branch office or a single store. When problems with the system are resolved, the new system could be implemented at the remaining locations. Advantages:
Localizes conversion problems and allows training in a live environment.
Disadvantages:
Long conversion time. Need for interfaces between old and new systems.
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Data conversion
Data conversion can be time-consuming, tedious, and expense. The difficulty and magnitude is easy to underestimate. Data files may need to be modified in three ways:
Files may be moved to a different storage medium (e.g., tape to disk). Data content may be changed (e.g., fields added or deleted). A file or database format may be changed.

Steps in the data conversion process:
Decide which data files need to be converted. Check files for completeness and data inaccuracies, and remove any inconsistencies. Do the actual data conversion. Validate the new files to ensure data were not lost during conversion. If the file conversion is lengthy, update the new files with transactions that occurred during data conversion. After conversion and testing, monitor the system to make sure it runs smoothly and accurately. Document the conversion activities.
Systems Analysis
Physical Design

OPERATIONS AND MAINTENANCE

The last step in the SDLC is to operate and maintain the new system. A post-implementation review should be conducted to ensure the new AIS meets its planned objectives.
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Factors and questions include: Goals and objectives
Does the system help the organization meet its goals, objectives, and overall mission?
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Factors and questions include: Goals and objectives Satisfaction
Are users satisfied? Do they want changes or improvements?
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Factors and questions include: Goals and objectives Satisfaction Benefits Were the expected benefits achieved?
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Factors and questions include: Goals and objectives Satisfaction Benefits Costs Are actual costs in line with expected costs?
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Factors and questions include: Goals and objectives Satisfaction Benefits Costs Reliability
Has the system failed, and if so, why?
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Factors and questions include: Goals and objectives Satisfaction Benefits Costs Reliability Accuracy
Does the system produce accurate and complete data?

Factors and questions include: Goals and objectives Satisfaction Benefits Costs Reliability AccuracyDoes the system produce timely information? Timeliness

Factors and questions include: Compatibility
Are hardware, software, data, and procedures compatible with existing systems?
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Factors and questions include: Compatibility Controls and security
Are there safeguards against unintentional errors, fraud, and intrusion?
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Factors and questions include: Compatibility Controls and security Errors
Are there adequate error-handling procedures?
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Factors and questions include: Compatibility Controls and security Errors Training
Are systems personnel and users adequately trained?
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Factors and questions include: Compatibility Controls and security Errors Training Communications
Is the communications system adequate?
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Factors and questions include: Compatibility Controls and security Errors Are structural changes that resulted from the system Training beneficial or harmful? If harmful, how can they be resolved? Communications Organization changes
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Factors and questions include: Compatibility Controls and security Errors Training Communications Is documentation complete and accurate? Organization changes Documentation

Any problems discovered during the review should be brought to managements attention, and adjustments should be made. When the review is complete, a postimplementation review report is prepared. User acceptance of that report is the final activity in systems development.

Control of the AIS is then passed to the data processing department. But the work is not done.
About 30% of the work takes place during development. The remaining 70% is spent in maintaining the systemparticularly with respect to software modifications and updates.
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SUMMARY AND CONCLUSIONS

Youve learned in more depth about the activities that take place in the conceptual design phase of the systems development life cycle (SDLC). Youve also learned about activities that take place in the physical systems design phase. Youve explored what happens during the systems implementation and conversion process. Finally, youve learned about the activities in the last phase of the systems development life cyclethe systems operation and maintenance process.

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Systems Design, Implementation, and Operation

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

Accountants also help keep the project on track by:

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

CONCEPTUAL SYSTEMS DESIGN

Conceptual Systems Design

Prepare Design Specifications

Prepare Conceptual Systems Design Report

Implementation and Conversion

Operation and Maintenance

Evaluate Design Alternatives

Prepare Design Specifications

Prepare Conceptual Systems Design Report

Implementation and Conversion

Operation and Maintenance

CONCEPTUAL SYSTEMS DESIGN

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

CONCEPTUAL SYSTEMS DESIGN

The company also chooses between:

CONCEPTUAL SYSTEMS DESIGN

Evaluate Design Alternatives

Prepare Design Specifications

Prepare Conceptual Systems Design Report

Implementation and Conversion

Operation and Maintenance

CONCEPTUAL SYSTEMS DESIGN

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

CONCEPTUAL SYSTEMS DESIGN

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

CONCEPTUAL SYSTEMS DESIGN

CONCEPTUAL SYSTEMS DESIGN

Evaluate Design Alternatives

Prepare Design Specifications

Prepare Conceptual Systems Design Report

Implementation and Conversion

Operation and Maintenance

CONCEPTUAL SYSTEMS DESIGN

CONCEPTUAL SYSTEMS DESIGN

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

PHYSICAL SYSTEMS DESIGN

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

Physical Systems Design

Conceptual Systems Design

File and DB Design

Implementation and Conversion

Operation and Maintenance

Conceptual Systems Design

File and DB Design

Implementation and Conversion

Operation and Maintenance

PHYSICAL SYSTEMS DESIGN

2008 Prentice Hall Business Publishing