The document discusses the development and testing process for a new system. It describes:
1. Creating the system by programming the code to solve the identified problem based on the data structure design.
2. Testing the system using test data including normal, extreme, and abnormal data to check for errors. Live data from an existing system can also be used.
3. Improving the system by fixing any errors found during testing, altering data validations, and using single stepping to identify differences between expected and actual results when using live data.