Advanced Accounting Information Systems

1
Advanced Accounting Information Systems

• Day 2
• Systems Development

2
Objectives

• Systems development life cycle
• Role of accountants in SDLC
• Deliverables with each SDLC phase
• Feasibility assessment
• Evaluate alternative system proposals

3
Reading Review

• Define SDLC and how it is used to develop new
  systems

4
Reading Review

• Describe the components of planning

5
Reading Review

• Explain the importance of systems analysis

6
Reading Review

• Describe the steps in the system feasibility
  evaluation process

7
Deliverables with Each SDLC phase

• Planning
• Analysis
• Design
• Implementation

8
Steps in Systems Analysis Phase
9
Buy vs Make Decision
10
Detailed Systems Design
11
Evaluating Vendor Proposals
12
Other Alternatives
13
Implementation Activities
14
Systems Analysis Problem

• Consider the following dialogue between a systems
  professional, Herky Hawk, and the manager of the
  accounting department that is targeted for a new
  accounting system, Cy Clone.
• Herky The way to go about the analysis is to
  first examine the old system, such as reviewing
  key documents and observing the workers perform
  their tasks. Then we can determine which aspects
  are working well and which should be preserved.
• Cy We have been through these types of projects
  before and what always ends up happening is that
  we do not get the new system we are promised w
  get a modified version of the old system.
• Herky Well, I can assure you that will not
  happen this time. We just want a thorough
  understanding of what is working well and what is
  not.
• Cy I would feel much more comfortable if we
  first started with a list of our requirements. We
  should spend some time up-front determining
  exactly what we want the system to do for my
  department. Then, you systems people can come in
  and determine what portions to salvage if you
  wish. Just dont constrain us to the old system.

15
Kenbart Company Profit Plan Report

• Problem 10-20 on page 59

16
Questions for Friday

• Distinguish between direct conversion, parallel
  conversion, and modular conversion. Be prepared
  to articulate when you would use direct
  conversion vs. parallel (or modular) conversion
• Explain why the Follow-up and Maintenance phases
  of SDLC are important
• Assume you are now the controller for a large US
  company that must tag its financial statements
  with XBRL. Develop a plan based on what you
  learned in Chapter 3.