Presentation is loading. Please wait.

Presentation is loading. Please wait.

Chapter 13 Accounting System Development ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT 2 nd Ed. © Copyright 2014 Pearson Education.

Similar presentations


Presentation on theme: "Chapter 13 Accounting System Development ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT 2 nd Ed. © Copyright 2014 Pearson Education."— Presentation transcript:

1 Chapter 13 Accounting System Development ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT 2 nd Ed. © Copyright 2014 Pearson Education. All Rights Reserved.

2 How Are Accounting Systems Developed in Practice Today? Meet ABC Methodology. © Copyright 2014 Pearson Education. All Rights Reserved.

3 Can you imagine shopping for a new car… and the car dealer asks you if you want ….four wheels on your car? ….a steering wheel? ….an engine in the car? ….car seats? © Copyright 2014 Pearson Education. All Rights Reserved.

4 Does it feel like you are “reinventing the wheel?” Wouldn’t it be more effective to start with a base model car and select options, such as a sunroof, to customize your car? © Copyright 2014 Pearson Education. All Rights Reserved.

5 How accounting systems are developed in practice today... The accounting system consists of: … a baseline system that is typically purchased and then… …customized to meet the enterprise’s specific needs. ABC Methodology... © Copyright 2014 Pearson Education. All Rights Reserved.

6 Accounting System Three functions of the accounting system: Store accounting data Analyze accounting data Safeguard accounting data © Copyright 2014 Pearson Education. All Rights Reserved.

7 Three Keys Three Keys Three keys can be used to address issues and opportunities when developing a a new accounting system: People Processes Technology © Copyright 2014 Pearson Education. All Rights Reserved.

8 People Who are the people involved in designing and developing an accounting system? System analysts: analysts design the system, specifying the components needed for the accounting system. Database designers: these people create the design for the accounting database. Database developers: these individuals build the database using the database design and database DBMS software. Application developers: these people are programmers who design and write the software for applications, such as accounting software. Network specialists: people who design the network for a new system. © Copyright 2014 Pearson Education. All Rights Reserved.

9 Processes What are the processes involved in developing an accounting system? Processes What are the processes involved in developing an accounting system? System development life cycle (SDLC) is a series of phases to create a system: plan, analyze, design, build, install, and deploy. System development methodology (SDM) is the order and timing of when the SDLC phases are completed. © Copyright 2014 Pearson Education. All Rights Reserved.

10 Accounting system technology might include: Accounting software. Database and DBMS. Network and protocols. Desktop and laptop computers. Cybersecurity and technology to safeguard information assets. Technology What technology is used by the accounting system? © Copyright 2014 Pearson Education. All Rights Reserved.

11 The SDLC is a series of phases to create a system. Six typical phases of an SDLC for an accounting system: Plan Analyze Design Build/Buy Install Deploy System Development Life Cycle (SDLC) © Copyright 2014 Pearson Education. All Rights Reserved.

12 SDLC

13 System Development Methodology (SDM) is an organized, systematic approach to developing a system. SDLC specifies what steps to complete SDM specifies when the steps are completed System Development Methodology © Copyright 2014 Pearson Education. All Rights Reserved.

14 System Development Methodologies (SDM) include: Waterfall Methodology Prototyping Methodology ABC Methodology System Development Methodology © Copyright 2014 Pearson Education. All Rights Reserved.

15 Waterfall Methodology © Copyright 2014 Pearson Education. All Rights Reserved.

16 Prototyping Methodology © Copyright 2014 Pearson Education. All Rights Reserved.

17 ABC Methodology © Copyright 2014 Pearson Education. All Rights Reserved.

18

19 Baseline Accounting System © Copyright 2014 Pearson Education. All Rights Reserved.

20 System Models

21 © Copyright 2014 Pearson Education. All Rights Reserved.

22 Exercise 1. Select an authentic enterprise or system development project of your choice. 2. Apply the Waterfall methodology, listing the steps and order of the steps you would complete. 3. Apply the ABC methodology, listing the steps and order of the steps you would complete. 4. Compare and contrast the advantages and disadvantages that each methodology offers for the given selected situation. My Connection Study Less. Learn More. Make Connections. © Copyright 2014 Pearson Education. All Rights Reserved.


Download ppt "Chapter 13 Accounting System Development ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT 2 nd Ed. © Copyright 2014 Pearson Education."

Similar presentations


Ads by Google