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Assignment Information Semester 2 2014

UNIT CODE: CMA304 UNIT NAME: COMPUTER BASED ACCOUNTING SYSTEMS

Assessment 50%

SYSTEMS ANALYSIS - PROJECT TWO DETAILS

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TABLE OF CONTENTS - PROJECT TWO

Summary of Deliverables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Submission Requirements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Late Assignments and Extensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Summary of Assignment Related Documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Guidelines for Assignment Preparation: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

SEMESTER PROJECT TWO: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Part 1: Project Proposal (10% of Project grade). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Detailed description of the requirements for this section . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 1.1 Scope and Purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 1.2 Planned use of non-organisation sources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 1.3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Individual Reflection Statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Part 2: System Documentation and Analysis (40% of project grade). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Detailed description of the requirements for this section . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 2.1 Discusses the firm’s organisation (products, services, etc.). . . . . . . . . . . . . . . . . . . . . 11 2.2 Describe the key features of AIS software chosen. . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 2.3 Describes the purpose and key features of each relevant part of the AIS as designed.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 2.4 Describes how each of your client's AIS sub-systems under review provides data for

managerial decisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 2.5 Discuss how your system addresses the main issues specific to e-commerce systems.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 2.6 Document the system using narrative and flowcharts . . . . . . . . . . . . . . . . . . . . . . . . 12

Individual Reflection Statement: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Part 3 Internal Controls Analysis and Documentation, and Recommendations (35% of project grade). . . . . . . . . 13

Detailed description of the requirements for this section . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 3.1 Partial Control Matrix: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 3.2 Control Matrix Explanation: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 3.3 Control Analysis: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 3.4 Managerial Recommendations for each sub-system under review: . . . . . . . . . . . . . . . 13

Individual Reflection Statement: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Part 4: Final Deliverable (15% of project grade) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

Detailed description of the requirements for this section . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 4.1 Executive Summary: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 4.2 Systems documentation and analysis for each sub-system under review: . . . . . . . . . . 15 4.3 Internal Controls analysis and documentation for each sub-system under review: . . 15

Individual Reflection Statement: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Flowcharting Conventions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

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Semester Project - Semester 2 2014

Summary of Deliverables

Requirements

Marks

Project Choice 1 Client Case Study

Project Choice 2 E-Commerce Case Study

Group membership finalised Friday Study Week 3

Deliverable 1 - Project Plan and Proposal 7.5% Friday Study Week 5

Deliverable 1 - Reflection Statement 2.5% Tuesday Study Week 6

System Investigation/Diagnosis Meeting with Lecturer (by appointment)

Study Week 6

Review and Feedback Meeting with Lecturer (by appointment)

Study Week 8

Deliverable 2 - System Documentation and Analysis & Group Evaluation Summary

35.0% Friday Study Week 9

Deliverable 2 - Reflection Statement 5.0% Friday Study Week 10

Review and Feedback Meeting with Lecturer (by appointment)

Study Week 10

Deliverable 3 - Internal Controls Analysis and Documentation, and Recommendations & Group Evaluation Summary

32.5% Friday Study Week 11

Deliverable 3 - Reflection Statement 2.5% Friday Study Week 11

Deliverable 4 - Final/Complete Paper & Final Group Evaluation Summary

10.0% Friday Study Week 12

Deliverable 4 - Reflection Statement 5.0% Friday Study Week 12

100.0%

Submission Requirements.

! Each deliverable must be lodged on or before the due date indicated in the assignment details. ! Submit each deliverable (other than the reflection statements which should be lodged in the Online Journals) of

your project as a single PDF document. The contents can be either scanned into or printed as PDF documents. ! Each deliverable PDF document must include the appropriate coversheet (provided) and placed at front of the PDF

document. ! Each group deliverable PDF document must be accompanied by a signed student declaration as provided for on

the CMA304 Group Assignment Coversheet templates provided. ! Each individual deliverable PDF document must be accompanied by a signed student declaration as provided for

on the CMA304 Individual Assignment Cover Sheet templates provided . ! Each deliverable must conform to the requirements set out in this assignment ! Each deliverable must be lodged online using the Assignment Lodgement link on the CMA304 Learnline site.

Ensure your file is named using a file naming convention that allows the lecturer to identify to whom it belongs. Failure to use an acceptable file naming convention may result in your assignment lodgement being rejected.

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Late Assignments and Extensions

LATE ASSIGNMENTS WILL GENERALLY NOT BE ACCEPTED.

Exceptions will only be made where assignments are late due to special circumstances that are supported by documentary evidence, and may be subject to a penalty of 5% of assignment marks per day. Partially completed assignments will be accepted with appropriate loss of marks for the incomplete portion.

Should students foresee potential difficulties with submission of assessment items, they should contact the lecturer immediately the difficulties come to notice, to discuss suitable arrangements etc for the submission of those assessment times. An Application for Assignment Extension or Special Consideration should be completed and provided to the lecturer. This application form, explanation and instructions is available on the CMA304 CDU Learnline course site.

For general guidelines and requirements refer to Assignment Preparation Guidelines provided in this document and on the CMA304 CDU Learnline course site.

Summary of Assignment Related Documents

The following is a summary of documents associated with and/or provided for this Semester Project. • Project One Description (only required for Project One) • Project Two Description • Project Information Flyer (only required for Project One) • Client Permission Document (only required for Project One) • Reflection Statement Assessment Rubric • Assignment Submission Checklist and Assignment Preparation Guidelines • Application for Assignment Extension or Special Consideration • Group Assignment Coversheet • Individual Assignment Coversheet • Peer Assessment Documents and Guides • Sample Templates

• Internal Control Matrix Template • Systems Analysis Map • Project Management Template (MS Project and OpenProj)

These documents are available from the CMA304 CDU Learnline course site, in various document formats.

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Guidelines for Assignment Preparation:

• It is preferable that assignments be typed (written assignments will be accepted but only if clear and legible. Marks may be deducted for illegible or partially illegible papers.)

• Sketches, diagrams, charts etc. should be neat and properly labelled.

• Where appropriate assignments should be double spaced.

• Where applicable the assignment should be presented on A4 paper leaving at least a 3cm margin on either side. (This is the best format for binding, marking and printing.) Larger page sizes can be utilised for charts etc.

• Number each page of the assignment. (Where practicable the student’s name and student’s number and group should also appear on each page.)

• Assignments should be accompanied by the standard assignment cover sheet provided with this assignment.

• Make a duplicate copy of each assignment. This overcomes any problems should your assignments ever be lost even though this rarely happens.

• Assignment lodgement via Learnline is mandatory.

• When lodging your file electronically, please use a file name structure/convention that results in a unique file name that allows the receiver to identify to whom the file belongs, the relevant assignment and relevant deliverable. Generic names such as "assignment one" etc are not acceptable

• Assignment papers should be properly referenced using a accepted reference technique1 accompanied by appropriate bibliography and literature review. Students should restrict their quoting of specific passages to a bare minimum.

• • Students' attention is drawn to the Student Conduct By-Laws of the Charles Darwin University.

http://www.cdu.edu.au/governance/policies/pol-001.pdf In particular, students' attention is drawn to the rules on plagiarism. • Plagiarism means the use of another person's words or ideas as if they were one's own. It may occur as a

result of lack of understanding and/or inexperience about the correct way to acknowledge and reference sources. It may result from poor academic practice, which may include poor note taking, careless downloading of material or failure to take sufficient care in meeting the required standards. It may also occur as a deliberate misuse of the work of others with the intent to deceive. It may include, but is not restricted to:

• Presenting extracts, without quotation marks and/or without appropriate referencing, from books, articles, theses, other published or unpublished works, films, music, choreography, working papers, seminar or conference papers, internal reports, computer software codes, lecture notes or tapes, numerical calculations, data or work from another student. In such cases, it is not adequate merely to acknowledge the source. This applies to material accessed in hard copy, electronically or in any other medium;

• Close paraphrasing of sentences or whole paragraphs with or without acknowledgement by referencing of the original work;

• Adopting ideas or structures from a source without acknowledgment; • Using source codes and data from another's work without acknowledgement; • Arranging for someone else to undertake all or part of a piece of work and presenting that work as one's

own; and/or • Submitting another student's work whether or not it has been previously submitted by that student.

1 Any generally accepted referencing technique is acceptable however it should be used consistently throughout your paper

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PROJECT TWO

SEMESTER PROJECT TWO: (Choose one project only between Project One & Two) Objectives: provide students with an opportunity to: ! design an accounting information system to support a relatively small retail e-commerce system, ! document it using a narrative description, and document systems flowchart2, ! identify and analyse measures that are in place to control the system and its data3

! recommend additional controls to improve operational and information system effectiveness.

Overview Your team will learn about and propose a design of part of an accounting information system. Your first task will be to determine which interactive parts (sub-systems) of an accounting information system4 (from the case information provided by the lecturer) that you will be designing. The project will account for 50% of your course grade.

The case must be chosen from one of the following retail environments; ! Stationery Retailer ! Supermarket/Specialist Delicatessen ! Specialist Gift Store ! Arts, Crafts & Fabrics Retailer The lecturer will supply general operations description, firm size (turnover, staff etc), capitalisation, financial constraints etc. Once the sub-systems have been chosen, you will plan your work as a team and prepare Project Part 1.

You next gather information about the industry of the firm indicated in the case study. You should conduct both a manual and an on-line literature search to find recent, relevant articles in newspapers, trade journals, general business periodicals, etc. Examine the Web sites (if they have one) of potential competitors, an industry association etc. The purpose of this review will be to help you understand the operational and strategic challenges which affect how the firm’s AIS4 is used by accountants and managers in the organisation. On an ongoing basis, you should also read relevant periodicals in case a relevant current article discusses the firm’s industry.

After your literature review, you will prepare a written report that describes the firm’s organisation (as set out in the case study) and how it relates to normal firms in its industry. You will also design and document the AIS4 (including a system narrative and a document/system flowchart 2). The case study you have chosen will describe a proposed system.

You will next identify, describe and analyse the application and pervasive controls related to this AIS4. As the case study will have some necessary constraints that will prevent you designing a perfect system, you will need to identify control weaknesses and inefficiencies and what recommendations or design changes you would suggest to improve the efficiency and effectiveness of the AIS4, if some or all of the constraints are reduced. You may consider the lecturer the Managing Director of the firm and you may approach (by appointment only5) the Managing Director in order to obtain details of your chosen firm, to clarify any matters your team feels requires clarification or obtain details that your teams considers should be expanded upon.

Finally you will complete and present your report on the case study chosen.

During the project, each student will prepare a written reflection on the various aspects of each deliverable. These written reflections will be submitted independently by each student at the appropriate deliverable date.

2 Refer to attached document/system flowchart symbols to be used for this assignment. Students may choose their own symbols for functions not listed, provided they are used consistently throughout the flowchart.

3 Provision of several control matrixes describing the control aspects will be a useful addition to the assignment outcomes

4 Note that you are to review the Accounting Information System and not just the accounting software package(s).

5 Communication by email is considered sufficient in this regard.

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PROJECT TWO

Collaborative learning is emphasized in this project. Your individual efforts and skills should complement other members of your team of 3-4 students. The final product should be better than the output of a single individual! Teams are encouraged to seek my advice on each part of the project before you turn it in for a grade. Although I do not “pre-grade” items (that is your responsibility as a team), The lecturer is happy to answer specific questions that you raise about it, provided that each question clearly demonstrates that the team has attempted its resolution prior to seeking my input. Detailed project deliverables are described next.

The lecturer is willing to attend any team meetings at a mutually convenient time, and arrangements can be made to run virtual chat sessions across the internet where face to face contact is inconvenient.

Also note that project deliverables can be submitted prior to the due date.

The size of each deliverable and sub-section (usually provided as number of pages) is only for guidance purposes and is only intended to suggest the amount of information that needs to be considered and provided.

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PROJECT TWO

Part 1: Project Proposal (10% of Project grade). ! Project Plan and Proposal due by Friday Study Week 5 (7.5% of Project grade) ! Individual Reflection Statement from each member of the group, due no later than Tuesday Study Week 6

unless otherwise agreed to by lecturer (2.5% of Project grade)

A good proposal explains the project scope, specific steps that your team will take to gather, analyse and report the information; team member roles and responsibilities (for Project Parts 2, 3 and 4); timeline for deliverables; mechanisms for team communication and coordination and for review and quality control.

Submit your project proposal as a single PDF document6 online. Put a Project Cover Sheet (provided) at the front of the PDF document. Inside, each sub-section (1.1, 1.2, etc.) should be clearly labelled. Start each sub-section on a separate page. Do not use extra cover sheets for each part.

Detailed description of the requirements for this section are as follows:

1.1 Scope and Purpose (1 page): Describe the purpose of your project in client-centered terms (ie., NOT “to fulfill course requirements”). Identify which interactive parts (sub-systems) of the accounting information system described in the case provided, that you will use as a basis for designing your accounting system and state the specific accounting information sub-systems you will examine (e.g. sales order, accounts receivable, accounts payable, inventory, purchasing,, etc.). The team should include at least three or four interacting sub-systems.

1.2 Planned use of non-organisation sources (1 page): Do a preliminary consultation with a reference librarian to identify relevant sources of information about the industry of your case study’s firm. Describe in detail the specific data sources you plan to search to learn about your firm’s industry. Include trade journals and web sites. Do not state that you will search on “Lexis-Nexis” or “the Web” or “relevant trade journals.” Instead, note which Web sites, which specific trade journals, etc. Identify sources that will also help you understand the particular accounting cycle you will examine or typical packages for this system (e.g., text, other sources).

1.3 Comprehensive plan of work activities (1-2 pages): Develop a clear understanding of how each member will contribute to the work of the group, communicate with one another, and ensure a quality product throughout the entire project. Present a feasible schedule of work deliverables and deadlines for parts 2, 3, and 4 (below). Describe specific mechanisms that will ensure that a) the team does not rely excessively on any one individual, b) controversial issues receive adequate discussion of appropriate points of view, c) ongoing work is appropriately reviewed and revised well ahead of due dates, and d) the collective efforts of the team yield a better outcome than individuals working alone.

This section will require the team to set specific dates for completion of parts 2 and 3 (below). The team will be required to submit each of the deliverables, accompanied by a coversheet signed by all members of the team, on the pre-determined dates.

Note that failure to meet the deadlines pre-determined by the team will result in reduced grades for parts 2 & 3. The pre-determined deadlines must be sufficient to allow completion of subsequent sections of the assignment with a minimum of two weeks between parts 2 & 3 (ie part 2 submission is due no later than Friday Study Week 9 and part 3 submission due no later than Friday Study Week 11).

This minimum gap may be varied depending on the team plan and adequate justification (eg. commitments of client, nature of various parts of the AIS etc.) and the varied timing must be agreed to by the lecturer in writing.

Continued Overleaf ....

6 Files from supporting applications (eg MS Project, MS Excel, OpenProj etc) may be provided in their “native” format.

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PROJECT TWO

The detailed schedule of work deliverables should be accompanied by a detailed (indicating not only tasks etc but also persons7 responsible for the task(s)) GANTT or PERT chart or similar project planning tool.8 Submit your assignment work plan as a single PDF document9 online. Put an Assignment Two Group Cover Sheet (provided) at the front of the PDF document.

Mechanisms for team communication and coordination should be specific and unambiguous (e.g. all members agree to check their e-mail three times daily; use of a telephone calling list, etc.10). Mechanisms for analysis, review and quality control should also be specific and unambiguous. These mechanisms would include (but not necessarily be limited to);

• mechanisms for dispute resolution with the group (eg majority vote, 3rd part arbitration etc.). • mechanisms for ensuring deadlines for individual efforts are met. • the manner in which workloads will be redistributed in a timely manner if individuals cannot meet their

agreed obligations to the team effort. • the manner in which the quality of individual input is analysed/assessed and if necessary, improved upon

on a timely basis. • the file naming conventions to be used by individuals and by the group. • the manner in which assignment documents will be managed in order to facilitate updating and access by

various group members. • the manner in which assignment documents and data will be protected from loss or corruption.

Note that successful completion of the following activities is necessary for a well-managed project:

! Define: Identify project goals and objectives. ! Plan: Identify and sequence project activities. ! Organize: Assign work packages (some to individuals, some to sub-groups, some to the entire

team). ! Control: Establish status reports and a mechanism to monitor quality and progress against

scheduled deliverables. ! Close: Prepare the report.

7 Tasks must be allocated to specific team members (ie., team allocations and/or statements such as “team responsible” are not acceptable unless there is a specific reason for the team activity). However teams will be permitted to amend or reallocate tasks at the teams discretion if the need arises.

8 A MSExcel spreadsheet version of a GANTT Chart is provided with the assignment resources. You may use this chart as a template and expand it to include the detail required. Alternatively you may use MS Project or similar project management software (such as OpenProj) to prepare the Chart, and the files from these applications will satisfy the requirement for both a detailed schedule of work deliverables and the Gantt Chart.

9 Files from supporting applications (eg MS Project, MS Excel, OpenProj etc) may be provided in their “native” format.

10 Topics can be set up in Learnline to support communication between team members.

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PROJECT TWO

1.4 Individual Reflection Statement: Each person in the group should prepare a written reflection statement (reflective statement) of the various issues related to this deliverable, identifying your individual view of the importance and/or relevance of each of the elements of this deliverable and the principles addressed11. You should also speculate how the principles and elements might be applied in a normal workplace environment (i.e. attempt to relate the requirements of deliverable to “real life” situations.) This individual element of assessment is to take the form of an essay with clear headings and sub-headings etc. that point to the main issues you are reflecting on. Avoid a rambling monologue by organising your words into succinct and clear sections. References to authorities and readings are not necessary but if provided will improve the grade for this individual assessment element. Suggested length is approx 500 to 750 words but this is for guidance only.

Post your Personal Reflection Statement in the Learnline Journal set up for this purpose. Links to the relevant Learnline Journal can be located in the Assignment Submissions links, or alternatively in the Journals area, accessible through the Online Tools Menu item. Post your reflection statement directly into the relevant journal. An Assignment Coversheet is not required. DO NOT POST YOUR REFLECTION AS AN ATTACHMENT. If you have created your reflection in another document than simply copy and paste the reflection to the Journal.

11 Avoid excessive personal introspection and discussion of personal philosophy. Try to keep your reflection relevant to and focussed on the deliverable task.

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PROJECT TWO

Part 2: System Documentation and Analysis (40% of project grade). ! Proposed System Documentation and Analysis and Peer-Group Evaluation due no later than Friday Study

Week 9 unless otherwise agreed to by lecturer (35% of project grade) ! Individual Reflection Statement from each member of the group, due no later than Friday Study Week 10

unless otherwise agreed to by lecturer (5% of project grade)

2 In this section you will prepare a draft report (that will be used as part of the final report prepared in Part 4) that: ! Discusses the firm’s organisation (products, services, etc.). ! Discusses the key features of the proposed sub-systems to be utilised. ! Describes the purpose and key features of the firm’s redesigned/proposed AIS12. ! Describes how your redesigned/proposed AIS12 provides data for managerial decisions (see, for example,

chapter 10 of the set text, pages 344 through 351 or perhaps chapter 12, pages 438 through 446), including details of relevant reports to be provided.

! Discusses a few points of similarity/contrast between your redesigned/proposed AIS12 and that described in the relevant chapter.

! Documents the system using narrative and flowcharts.13

! By necessity these requirements will be limited to each of the relevant sub-systems under review.

Prepare and submit your System Documentation and Analysis along with your Peer Group Evaluation and Individual Reflection Statements. You should make an appointment with the lecturer to attend a group meeting to review and discuss the work completed to this point.

Detailed description of the requirements for this section and the draft report are as follows:

2.1 Discusses the firm’s organisation (products, services, etc.). (1-2 pp). Organisation/Industry Description: Describe the products/services sold by the firm. Describe the firm’s industry, primary competitors, etc.. Include an organisation chart showing major reporting relationships. Discuss significant industry trends and competitive/operational challenges14 (e.g., slow growth, new competitors, new regulations, etc.) Cite all sources used (including trade journals, general business publications, Web pages, and primary sources). The project should be properly referenced using a accepted reference technique15 accompanied by appropriate bibliography and literature review at the end of section 2.1.

2.2 Describe the key features of AIS software chosen. (2-3 pp). Obtain a copy of the chosen AIS software brochure. Read the comments about the accounting software in the brochure in respect to those modules that the team has chosen to report on.

2.3 Describes the purpose and key features of each relevant part of the AIS as designed. (2-3 pp per sub-system). AIS Description: Describe how each AIS sub-system under review contributes to organisational goals. On the organisation chart, show how the department(s) in which each AIS sub-system is used relate(s) to the larger organisation. Describe each sub-system’s major functions, typical transactions, reports produced, and frequency of transaction and master file updates. Describe the minimum and suggested computer and network hardware and software that might be used and interfaces with other systems (from which it receives data or sends data). Include such details as hardware brand (e.g., IBM, Compaq), processor (80486, Pentium, etc.), operating system (e.g. Windows 7, Mac OS — include version numbers), database software (e.g. Access, Paradox, Oracle), network description (LAN, WAN, or both), and network software used (e.g. Novell). Describe the likely contractual relationship with the software vendor in respect to the AIS software chosen.

12 Note that AIS refers to the organisation's Accounting Information System. This encompases the whole Accounting Information System under review and not just the accounting software package(s) used in the system.

13 Refer to attached document/system flowchart symbols to be used for this assignment. Students may choose their own symbols for functions not listed, provided they are used consistently throughout the flowchart.

14 This will be based on materials provided by the organisation, as well as the literature review you planned back in Part 1, as well as your ongoing reading of current periodicals.

15 Any generally accepted referencing technique is acceptable however it should be used consistently throughout your paper

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PROJECT TWO

2.4 Describes how each of your client's AIS sub-systems under review provides data for managerial decisions. (½ to 1pp per sub-system) Describe the typical managerial decisions supported by each of the sub-systems under review and what other data and/or information is needed for these decisions in addition to that supplied by the system.

2.5 Discuss how your system addresses the main issues specific to e-commerce systems. (½ to 1pp) Identify the main issues that are specific to e-commerce systems (as opposed to “normal” or “main-stream” retail systems). Discuss how your system design addresses these issues.

2.6 Document the system using narrative and flowcharts16 ! Prepare a one-page Narrative describing the operation of each of the sub-systems under review, it’s data

flows, processes, forms, files and reports. ! Prepare a Level 0 Logical Data Flow Diagram ! Prepare a Document systems flowchart 16 which is consistent with the Level 0 Logical Data Flow

Diagram and Narrative

2.7 Individual Reflection Statement: Each person in the group should prepare a written reflection statement (reflective statement) of the various issues related to this deliverable, identifying your individual view of the importance and/or relevance of each of the elements of this deliverable and the principles addressed17. This reflection should focus on how the elements and principles in this deliverable relate to the overall analysis and final recommendations and report. This individual element of assessment is to take the form of an essay with clear headings and sub-headings etc. that point to the main issues you are reflecting on. Avoid a rambling monologue by organising your words into succinct and clear sections. References to authorities and readings are not necessary but if provided will improve the grade for this individual assessment element. Suggested length is approx 750 to 1,000 words but this is for guidance only.

16 Refer to attached document/system flowchart symbols to be used for this assignment. Students may choose their own symbols for functions not listed, provided they are used consistently throughout the flowchart.

17 Avoid excessive personal introspection and discussion of personal philosophy. Try to keep your reflection relevant to and focussed on the deliverable task.

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PROJECT TWO

Part 3 Internal Controls Analysis and Documentation, and Recommendations (35% of project grade). ! Internal Controls Analysis and Documentation, and Recommendations and Peer-Group Evaluation due no

later than Friday Study Week 11 unless otherwise agreed to by lecturer (32.5% of project grade) ! Individual Reflection Statement from each member of the group, due no later than Friday Study Week 11

unless otherwise agreed to by lecturer (2.5% of project grade)

3 Preparation: Your team should meet one or two times to discuss the controls (or lack of controls) that you designed in your firm’s’s system, prepare a control matrix describing them, analyse their effectiveness and efficiency. Identify if you system has “built-in”18 control deficiencies. Then prepare the documents listed below. Consider these a “semi-final” draft of what you will turn in for Part 4.

Prepare and submit your Internal Controls Analysis and Documentation, and Recommendations along with your Peer Group Evaluation and Individual Reflection Statements. Make an appointment with the lecturer to attend a group meeting to review and discuss the work completed to this point.

Detailed description of the requirements for this section and the draft report are as follows:

3.1 Partial Control Matrix: include at least 5 existing control plans and any ("missing") control plans for each sub- system examined. These control plans should relate to the “key” or “main” objectives of each of the relevant parts of the client’s sub-system under review.

3.2 Control Matrix Explanation: Describe how each control plan helps (or would help) achieve system goals.

3.3 Control Analysis: Discuss the overall adequacy of controls used in eash sub-system under review. Discuss the efficiency and effectiveness of controls. Are there control deficiencies in your system design due to cost effect constraints, software incompatibility with your preferred system etc.? Does an expensive control support a single goal? Is this appropriate, in your judgment?. Discuss the mix of preventive, detective, and corrective controls. Form a conclusion as to the quality of the controls, based on the system’s environment and user needs.

3.4 Managerial Recommendations for each sub-system under review: Go beyond a narrow control view to a broader look at how well the system achieves organisational goals, and how it might be incrementally or dramatically re- engineered (by taking advantage of new technologies) to better achieve organisational goals. If you recommend changes in system procedures, prepare a draft of the new procedure(s), and document how the system would change, using a data flow diagram or flow chart. If you recommend a new report, prepare a draft of that report. If you recommend purchase of new hardware or a new software package, indicate either a specific product recommendation, or list several viable options. If you recommend the status quo, justify your recommendation.

18 Unavoidable due to system/economic/operations constraints.

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PROJECT TWO

3.5 Individual Reflection Statement: Each person in the group should prepare a written reflection statement (reflective statement) of the various issues related to this deliverable, identifying your individual view of the importance and/or relevance of each of the elements of this deliverable and the principles addressed19. This reflection should focus on the “how”; “when”; “where”; and “why” of system documentation in the context of systems analysis and the preparation of findings and recommendations. This individual element of assessment is to take the form of an essay with clear headings and sub-headings etc. that point to the main issues you are reflecting on. Avoid a rambling monologue by organising your words into succinct and clear sections. References to authorities and readings are not necessary but if provided will improve the grade for this individual assessment element. Suggested length is approx 500 to 750 words but this is for guidance only.

19 Avoid excessive personal introspection and discussion of personal philosophy. Try to keep your reflection relevant to and focussed on the deliverable task.

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Part 4: Final Deliverable (15% of project grade) ! Full Report and Final Peer-Group Evaluation due no later than Friday Study Week 12 unless otherwise

agreed to by lecturer (10% of project grade) ! Individual Reflection Statement from each member of the group, due no later than Friday Study Week 12

unless otherwise agreed to by lecturer (5% of project grade)

4 Prepare a final full report of your groups system analysis and recommendations. Use your updated version of your graded Parts 1, 2 & 3 in the project file. Clearly identify each sub-section. (Obviously a certain amount of duplication between parts 2 & 3 and deliverables in Part4 may result.

Detailed description of the requirements for this section are as follows:

4.1 Executive Summary: (1p) This serves two purposes: First, it may motivate the reader to read the entire document, and secondly, it helps busy managers learn of your work, if they do not have time to read the entire document. Your executive summary should provide an overview of the entire document and highlight a key message, such as actions you are urging that your client take. There is no single format, but one appropriate way to organize an executive summary might be as follows (do not exceed 1 page):

! Professional assignment. This should answer the following questions: (Who are you? What was your assignment? What tasks did your team perform?)

! Purpose of the document (“This report describes our findings and recommendations...”) ! Results (what your team observed/found) ! Conclusions (your team’s assessment of the system’s strengths and weaknesses) ! Recommendations

4.2 Systems documentation and analysis for each sub-system under review: Use the updated version of the requirements of Part 2.

4.3 Internal Controls analysis and documentation for each sub-system under review: Use the updated version of the requirements of Part 3 including the Managerial Recommendations.

4.4 Individual Reflection Statement: Each person in the group should prepare a written reflection statement (reflective statement) of the various issues related to this deliverable, identifying your individual view of the importance and/or relevance of each of the elements of this deliverable and the principles addressed20. You should also speculate how any insights you have acquired and your understanding might be applied in a normal professional accounting environment (i.e. attempt to relate the insights and concepts to other “real life” situations.) This individual element of assessment is to take the form of an essay with clear headings and sub-headings etc. that point to the main issues you are reflecting on. Avoid a rambling monologue by organising your words into succinct and clear sections. References to authorities and readings are not necessary but if provided will improve the grade for this individual assessment element. Suggested length is approx 750 to 1,000 words but this is for guidance only.

20 Avoid excessive personal introspection and discussion of personal philosophy. Try to keep your reflection relevant to and focussed on the deliverable task.

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No. 1 To Page 2

No. 1 From Page 1

Flowcharting Conventions

The basic elements and conventions for the preparation of flowcharts should be used. However the following symbols must be used as described.

Goods or merchandise

Off page connector21, # to page # (eg No.1 to page 2)

Off page connector, # from page # (eg No.1 from page 1)

External Exit/Entry to system

On-Page Connectors with matching identification numbers (to be used sparingly)

Manual process

Automated process

On-Line computer storage

Off-Line file (N for numerical, D for date/chronological, A for alphanumeric sequence)

Decision symbol

21 Each off page connector will have a corresponding connector on the other page with the same number.

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