Computer-Based Accounting Information Systems Design

1
Computer-Based Accounting Information Systems
Design

• ACC 419/619
• Joe Callaghan

Oakland University Accounting Finance Department
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Introduction/Overview

• Review Tentative Course Syllabus
• Prerequisites
• Instructor Info
• Ways to Communicate
• Course Resources
• Grading
• Other Handouts/Readings
• Questions?

3
Technical Issues

• Oracle Designer/Developer
• RDBMS Oracle 8i, ODBC
• Code PL/SQL, Java
• Student Models
• E-mail, Web-page, etc.
• Oracle accounts
• Production server
• Development server

4
Modeling Business 1 (IPSO)

• Overview of Business Enterprise

Suppliers
Enterprise
Customers
Resources/ Factors
Products/ Services
Convert/ Value-Add
5
Modeling Business 2

• Outline the Various Cycles

Cash Disburse
Cash Receipts


Suppliers
Enterprise
Customers
Materials (I/C) Labor (Payroll) Overhead
O/E Sales
Job Cost I/C
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Systems Development Life-Cycle

• Top-Down, Divide and Conquer
• Other Methods
• Bottom-Up (Reverse Engineering)
• Rapid Application Development
• Object-Oriented Systems
• ERP (Enterprise Resource Packages)

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Information Engineering Stages(James Martin)
Information Strategy Planning
Analysis
Design
Construction
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Curricular StrategyModel-Oriented Tool-Enhanced
(MOTE)

• Using IE and MOTE
• rigorous, yet flexible framework
• structured logic, but no specific language
• relational, but not vendor-specific
• support for varied environments, e.g.. Block
  Mode, GUI, Batch, and Client-Server

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Information Engineering Stages(Sterling
Software)
ISP
Bus. Area Analysis
Bus. Sys. Design
Technical Design
Construc- tion
Transition
Production
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Analysis and Design Tool Outputs
ERD, AHD, ADD, PAD
Analysis
Oracle Models
Design
Generated Code, DDL (PL/SQL Java)
Construction
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Oracle Designer Main
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Gen to Designer
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Purposes of InformationStrategy Planning (ISP)

• To link IT Planning to Strategic Business
  Planning
• To create an architectural framework that
  individual systems can fit into
• To set priorities for Business Area Analysis

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Analysis Tasks
Data Analysis
Interaction Analysis
Analysis Model Confirmation
Design Planning
Activity Analysis
Current System Analysis
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Data Activity Analysis

• Done in parallel
• Developed iteratively
• Ask User
• Document
• Feedback
• Refine
• Deliverables - Entity Relationship Diagram,
  Function Hierarchy Diagram, Process Models

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Interaction Analysis

• Examines the relationships and interactions
  between data and processes
• Three techniques
• REA analysis
• Entity type life cycle analysis
• Process logic analysis

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Current Systems Analysis

• Provides validation of understanding
• Planning for transition
• Preparation for conversion
• Identification of reusable components

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Model Confirmation

• Checks business area model for correctness and
  completeness
• Comparison with current systems
• Stability analysis

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Overview of Design
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Introduction

• Analysis precedes it and is prerequisite to it
• Construction and Implementation is next stage
• Consists of two parts
• External
• Internal or Technical

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Prerequisites to Design

• Analysis Deliverables
• Data Model ERD
• Activity Model AHD, ADD
• Interaction model REA
• Use Belgium Chocolate
• Website link
• See models and Access database

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Design

• External
• Goal develop system as it appears to users
• Who are the users?
• What are the locations?
• What are the technical possibilities?
• Internal (Technical)
• transform logical data model into a physical
  representation of the database
• transform activity models into executable system

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Tasks

• Choose Application Style
• GUI
• Client Server
• Terminal based
• Batch, perhaps using legacy systems
• Designing the Dialog
• Data Flow Diagrams
• Design the Interface
• Windows, Dialog boxes, controls
• Design the Procedure Logic (PrAD)
• Triggers, Procedures and Reports
• Design the Data Structure

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Design Deliverables

• Interface Layouts, using views and Interface
  Design Tool (Forms Developer)
• A Set of Procedural Logic
• Report requirements (Reports Developer)
• Data Structure List

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GUIs

• Create Window
• Specify Window characteristics
• Exercise to re-enforce learning
• Add menu items to a window
• Specify menu items
• Create Controls
• Add controls that implement views
• Add other controls, e.g. OK, Cancel
• Map Import/Export Views
• Add Events, invocation of PrAD logic

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Client/Server

• Presentation logic, Data manipulation logic, Data
  Management
• Remote Presentation (Presentation management only
  on Client, all logic on Server)
• Distributed Process (Presentation Logic on
  Client, others on Server)
• Remote Data Access (Only Data management on
  Server)

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Next Session

• Review Oracle Tutorial
• Incorporation of REAL Modeling
• Review Belgium Chocolate
• Show Analysis Examples