PROCEDURE TO DEVELOP SYSTEM

The System Development Life Cycle (SDLC) defines that the process, or steps that provide
for the development and lifecycle management to design and implement a new system. This
is used as a guideline for the company in order to develop a new system or software. In
develop a system, there are five phases or process in develop the system which are system
analysis, conceptual design, physical design, implementation and conversion, operation and
maintenance. There is five steps in order to develop system that has been used by Majlis
Ugama Islam Pahang (MUIP) is known as i-mas Volume 3.

Step 1: System Analysis

This is the first step in the SDLC where a process of collecting factual data, understand the
processes that involved, identifying the problems and recommending the feasibility
suggestion for improving the system functioning. This is actually involves about studying the
business processes, gathering the operational data, understand the information flow and
evolving the solutions for overcoming the weaknesses of the system in order to achieve the
organizational goals. It attempts to create a new efficient system that satisfies the current
needs of the user and has scope for future growth within the organizational constraints.

Under this step, this agency has to make a planning to start a new system in order to make the
system development more consistency, efficiency and it can be adapt for the future changes.
They have to identify the problem why they want to develop new system. The one of the
reason that they want to develop a new system is about an innovation of technology that can
reduce the cost as well as the efficiency of the system. Then, they also make the survey about
the system which are identify the weaknesses or any lack from the old system. The
information that they have been required is by questionnaire and observation of the system to
their worker. Actually, they want to make improvement in the technology so that the worker
can improve their work so that the applicant doesnt have to wait so long to know the result
of their application because of the process that takes time to settle within the time is required.

About the feasibility study that has been done by test the proposed system in meeting the
users requirements also the cost effective. These are categorized as technical, economic and
operational which the main goal is to achieve an efficiency of the system to meet the
requirements. In technical feasibility which are they identified whether the problem can be
solved using the existing technology and resources. They also have to identified whether the
system is given more benefit or it will incurred more cost when develop this system which
are in an economic feasibility. For an operational feasibility, they have to identified how
actually the system that has been done also in order to make an improvement of the system.

The end users requirements should be determined and documented, about what their
expectations are for the system, and how it will perform. This feasibility study will be made
for the project as well, involving determining the feasibility to maintain strong
communication level for a clear vision and its function. Then, they prepare the system
analysis report in order to submitted to the management whose involved in develop the
system.

Step 2: Conceptual Design

In this phase, a general framework is created for implementing user requirements and solving
the solving the problems identified in the analysis phase. This company used the in-house
development in create the new system. This is because of the timing to technology
implementations where any new system installation must be coordinated with legacy
application phase out, data conversion, hardware installation, staff training and others. In
order using an in-house development, they have much greater control of the rollout timeline
on which a client is basing its operation.

The company also chooses to modifying or enhancing the existing software to improve the
quality control and the efficiency of the system. Once a design has been selected, the project
team develops the design specification. Usually it called as the logical design in help in the
establishment of the very clear and the very user-oriented design of the application. It is
includes the documenting flow of the various types of the activities and the processing in
order to gives a detail about the contents of the inputs and also of the output.

At the end of this phase, they have to prepare the conceptual system design report that used as
a guideline for the next phase which is in the physical system design. It also can be used in
order to communicate about how the management and user information needs will be met. In
order to help the management being clear and understand about how the system flow and
access the system in order to meet the satisfaction.
Step 3: Physical Design

During the physical systems design phase, the company determines how the conceptual
accounting information system design is to be implemented. This phase describes in detail the
necessary specifications, features and operations that will satisfy the functional requirements
of the proposed system in which will be in place. In addition, it is for the end users to discuss
and determine their specific business information needs for the proposed system. During this
phase, they will consider the essential components which are the design output and input,
create the database, writing the computer programs, develop the procedure also the build the
control to accomplish its objectives.

In order to design the output, determine the use of the output, format, contents, in detail and
the person who can access the system. It is requires the cooperation between the users and
designers. They are using the scheduled reports that have a pre-specified content and format
and prepared on a regular basis.

In the design phase, the programming language and the hardware and software platform in
which the new system will run are also decided. They also used the structure programming
process with the programs should be subdivided into small, well-defined modules to reduce
the complexity and enhance the reliability and modifiability. In order to improve the software
quality, they should develop programming standards which are the rules for writing programs
to make them easier to read and be maintained. It is consider to walk-through to find the
incorrect logic, errors, omissions or the other problems.

It is an important where the defined procedures are transformed into control specifications by
the help of a computer language. These programs coordinate the data movements and control
the entire process in a system. A well written code can reduce the testing and maintenance
effort. When the programs have been coded and compiled and brought to working conditions,
they tested with the prepared test data individually. All the verification and validation be
checked and any undesirable happening must be noted and error detected.

After carrying out the program test for each of the programs of the system and errors
removed, the system test is done on actual data. The complete system is executed on the
actual data, the results or output of the system is analysed. It may be found that the outputs
are not matching the expected output of the system. In such case, the errors in the particular
programs are identified and are fixed and further tested for the expected output.
This modules be brought together and all the interfaces to be tested between multiple module,
the whole set of software is tested to establish that all modules work together correctly as an
application or system or package. When it is ensured the system is running error-free, the so
that the system could be shown running as per their requirements. At the end of this phase, a
physical systems design report is prepared in summarizing what was accomplished.

Step 4: Implementation and Conversion

After having the user acceptance of the new system developed, the implementation phase
begins. This phase is a project during which the theory is turned into practice. This phase is
involved in the acquisition and installation of hardware and software, conversion, train
personnel and documentation. The hardware and the relevant software required for running
the system must be made fully operational before implementation.

During this phase, all the programs of the system are loaded onto the users computer. After
loading the system, training of the user starts to learn how to use the system, how to key in
data into the system in detail. After training about the computerized system, working has to
shift manual to computerized working. This is called direct conversion which are
immediately terminates the old system by the new system. It is risky approach and requires
comprehensive system testing and training.

The documentation of the system is also one of the most important activities in the cycle.
This ensures that the continuity of the system. In general, there are two types of
documentations are prepared for any system. User documentations functions is the complete
description of the system from the users point of view detailing how to use or operate the
system. It also includes the major error messages likely to be encountered by the user. Then,
system documentation contains the details of the system design, programs, coding, system
flow and etc. This helps them to understand the system and permit changes to be made in the
existing system to satisfy the needs.
Step 5: Operation and Maintenance

After the system passes through the implementation and conversion step, then the next phase
which follow is the operation and the maintenance. Once the system is made operational, the
estimation about the degree of the chances to meet the predefined goals can be made and this
done by the users and the technical specialists.

Maintenance that can be defined as the changes in the hardware, software, procedures to an
application system in order to correct the different types of the errors that are present and also
to meet the various new requirements and ultimately to improve the efficiency of the
processing. Hence, the main duty of this department is mainly to look over the various types
of the changes that may occur during the process.

In addition, it is necessary to eliminate the errors in the system during its working life and to
tune the systems to any variations in its working environment. It has been seen that there are
always some errors found in the systems that must be noted and corrected. It also means the
review of the system from time to time. This is to be done for knowing the full capabilities of
the system, required the changes or the additional requirements and the performance.

If a major change to a system is needed, a new project may have to be set up to carry out the
change. The new project will then proceed through all the above life cycle phases. The life
cycle approach of any project is a time-consuming process. Even though some phases are
more difficult than others, none are to be overlooked. An oversight could prevent the entire
system from functioning as planned.
ROLE OF THE ACCOUNTANT IN THE SYSTEM DEVELOPMENT

The System Development Cycle (SDLC) is of interest to accountants for two reasons. First,
the creation of an information system that represents a significant financial transaction
consumes both financial and human resources. This process that produces a complex product
through a series of stages such as the transactions must be planned, authorized, accounted for
and controlled. Accountants are concerned with the integrity of the process as they are with
any manufacturing process that has a financial resources implication.

Then, an accountants concerns with the products that emerge from this cycle which is the
quality of accounting information systems rest directly on the system development life cycle
activities that produce them. The accountants responsibility is to ensure that the systems
apply proper accounting conventions and rules and possess adequate control. Accountants are
involved in this development in three ways which are the accountants are users, participate in
system developments as a member of the development team and involved as auditors to
examine development process in the continual interval.

Each cycle have the difference role of the accountant in order to develop of system. For the
system analysis, the accountants have to routinely review the organizations system strategy
which are more to focus on the cost estimation whether the cost will not more than that the
budgeted amount. In addition, the accountant should focus on the cost effective activity in
reducing the unneeded and ineffective system. That means can prevent an ineffective system
that may be incurred more cost. Lastly, the role of the accountant in system selection which
are only escapable costs are used in calculations of cost-saving benefits, one-time and
recurring costs are completely and accurately reported such errors, omissions and
misrepresentations in the accounting can distort the analysis and result in a suboptimal
decision.

The accountant plays an important role in the conceptual design of the development system.
They must recognize the control implications of each alternative design and ensure that
accounting conventions and legal requirements are understood. Furthermore, the auditability
of a system depends in part on its design characteristics. Some computer auditing techniques
require systems to be designed with built-in audit features. Such features require resources
and need to be considered at conceptual design.
Accountants also keep the project on track by evaluate and measure the benefit and cost also
ensuring the project stays on schedule. They also may be consulted to provide advice or
determine if the proposed system constitutes as internal control risk. Though the accountants
need not be programmers, they should understand how the software is created. Also,
identifying the inputs required for producing the outputs and the requirements of the
operative control as well as the accounting control.

Furthermore, in order to evaluate to which extent the new system achieve the desired goals,
compare the actual costs of the new system with the estimated costs and analyse whether
there are big differences between the two costs. The accountants role in this phase is
checking the system in order to establishing a mechanism of the flow of the financial data
through accounting cycle of the company.
APPENDIX

Figure 1