Computer-Based Accounting Information Systems Design ACC 419/619 Joe Callaghan Oakland University Accounting & Finance Department

Introduction/Overview l Review Tentative Course Syllabus »Prerequisites »Instructor Info »Ways to Communicate »Course Resources »Grading l Other Handouts/Readings l Questions?

Technical Issues l Oracle Designer/Developer »RDBMS: Oracle 8i, ODBC »Code: PL/SQL, Java l Student Models l , Web-page, etc. l Oracle accounts »Production server »Development server

Modeling Business 1 (IPSO) l Overview of Business Enterprise SuppliersEnterpriseCustomers Convert/ Value-Add Resources/ Factors Products/ Services $ $

Modeling Business 2 l Outline the Various Cycles SuppliersEnterpriseCustomers Job Cost I/C Materials (I/C) Labor (Payroll) Overhead O/E & Sales $ $ Cash DisburseCash Receipts

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

Information Strategy Planning Analysis Design Construction Information Engineering Stages (James Martin)

Curricular Strategy: Model-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

ISP Bus. Area Analysis Bus. Sys. Design Technical Design Construc- tion Transition Production Information Engineering Stages (Sterling Software™)

Analysis and Design Tool Outputs Analysis Design Construction ERD, AHD, ADD, PAD Oracle Models Generated Code, DDL (PL/SQL Java)

Oracle Designer: Main

Gen to Designer

Purposes of Information Strategy Planning (ISP) l To link IT Planning to Strategic Business Planning l To create an architectural framework that individual systems can fit into l To set priorities for Business Area Analysis

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

Data & Activity Analysis l Done in parallel l Developed iteratively »Ask User »Document »Feedback »Refine l Deliverables - Entity Relationship Diagram, Function Hierarchy Diagram, Process Models

Interaction Analysis l Examines the relationships and interactions between data and processes l Three techniques »REA analysis »Entity type life cycle analysis »Process logic analysis

Current Systems Analysis l Provides validation of understanding l Planning for transition l Preparation for conversion l Identification of reusable components

Model Confirmation l Checks business area model for correctness and completeness l Comparison with current systems l Stability analysis

Overview of Design

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

Prerequisites to Design l Analysis Deliverables: »Data Model: ERD »Activity Model: AHD, ADD »Interaction model: REA l Use Belgium Chocolate »Website link »See models and Access database

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

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

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

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

Client/Server l 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)

Next Session l Review Oracle Tutorial l Incorporation of REAL Modeling l Review Belgium Chocolate l Show Analysis Examples