The document describes the system development life cycle (SDLC) process. It involves several key phases: problem definition, feasibility study, system analysis, system design, system development, implementation, and maintenance. In the system analysis phase, requirements are gathered through interviews, documentation review, and other techniques. System design then specifies how the system will meet requirements through elements like the user interface, data design, and process design. The system is built during development, tested, and then implemented, which may involve training, file conversion, and evaluation. Maintenance keeps the system meeting needs with ongoing support. Accountants can be involved throughout by specifying needs, testing, and using the new system.

1. System
Development Life
Cycle (SDLC)

2. Who Participates?
Project
Team

3. Systems Development
Participants
 Steering committee- The firms that take system strategy
seriously establish a steering committee
◦ Chief Executive Officer
◦ Chief Financial Officer
◦ Senior Management from computer Services & user areas
◦ External Auditors
◦ Management Consultant
 Systems Professionals – analyze problems in current
systems and formulate solutions
◦ systems analysts
◦ systems designers
◦ Programmers
 Client – the person or organization contracting to have the
work done
 User – the people who will have contact with the system
 Stakeholders: individuals who have an interest in the system
but are not end users

4. INTRODUCTION
 Accountants must understand the entire
systems development process, since they are
involved in several ways:
◦ Helping to specify their needs.
◦ As members of the development team.
◦ As auditors after the fact.
 Accountants also help keep the project on track
by:
◦ Evaluating and measuring benefits.
◦ Measuring costs.
◦ Ensuring the project stays on schedule.

5. INTRODUCTION
 Effective systems analysis and
design can ensure that developers:
◦ Correctly define the business problem.
◦ Design the appropriate solution.

6. System Development Life
cycle
 SDLC is the process of developing
information systems through
investigation, analysis, design,
implementation and maintenance.
 SDLC is also known as information
systems development or application
development.
 SDLC is a systems approach to
problem solving and is made up of
several phases, each comprised of

7. System Development Life
cycle
Problem
Definition
Feasibility
study
System
analysis
System
design
System
development
Implementatio
n
Maintenance

8. System Development Life
cycle
Problem
Definition
Feasibility
study
System
analysis
System
design
System
development
Implementatio
n
Maintenance

9. 1.Problem Definition
 Analyst prepares a written statement
of the objectives and scope of the
problem
 Conducts interviews with user
 Writes brief description of
understanding of the problem and
reviews it with both groups i.e.
users/information analyst meeting.

10. 1.Problem Definition
- Reason for the failure of existing
system?
- Programming errors in existing
system?
- Problems in or opportunities for
improving the existing system?
- Objectives of system investigation
- Overview of proposed system
- Expected costs & benefits of proposed
system

11. System Development Life
cycle
Problem
Definition
Feasibility
study
System
analysis
System
design
System
development
Implementatio
n
Maintenance

12. 2.Feasibility Analysis
Check whether the system is feasible or not
A feasibility study is a test of a system proposal according
to its workability, impact on the organization, ability to
meet user needs and effective use of resources.
 Technical feasibility - is the technology necessary available?
 Economic feasibility - are the funds available and
appropriate for the system?
 Legal feasibility - does the system fall within legal
boundaries?
 Operational feasibility - can procedural changes be made to
make the system work?
 Schedule feasibility - can the project be completed by an
acceptable time period?

13. Project
Request

14. Feasibility
Assessment

15. Feasibility
Assessment
(continued)

16. System Development Life
cycle
Problem
Definition
Feasibility
study
System
analysis
System
design
System
development
Implementatio
n
Maintenance

17. 3.System Analysis
Analysis is the detailed study of the various
operations performed by the system and their
relation ships within and outside the system
The objective of this phase is to determine
-What must be done to solve the problem?
Understand the existing system
The information needs of the organization and its
end users.
Two tasks are involved
 Data gathering
 Data analysis

18. Data Gathering
 A number of techniques can be used
◦ Interviews with users and managers
 Structured interview – includes only questions that have been
written out in advance
 Unstructured interview – interviewer has a general goal but
few, if any questions prepared
◦ Examining current business and systems documents
and output
 may include current order documents, computer systems
procedures and reports used by operations and senior
management
◦ Sending out questionnaires
◦ Observation of current procedures
 by spending time in various departments; a time and motion
study can show where procedures could be more efficient, or
to detect bottlenecks

19. Data Analysis
 Typical tools for data analysis
◦ Entity Relationship diagram
◦ Data flow diagram
◦ Decision table/Decision Tree
◦ Written report
 Report to management/ customer/
client

20. Data Flow Diagrams (DFD)
Tool to graphically represent the
flow of data in a system
Data Store

21. Decision
Table
Decision
Tree

22. System Requirements &
recommendations
 A detailed list of things the system must be able to
do
◦ Highlight problems with current system
◦ The design of the new system will be based on these
requirements
◦ Analyst and management must come to a clear
agreement on requirements
◦ List of possible solutions
◦ Hardware/software recommendations

23. Report to Management
 Summarizes the problems found in the
current system
 Describes the requirements for the
new system, including a cost analysis
 Makes a recommendation on what
course to take next

24. Pre-Design considerations
The hardware platform
 which type of computer,
network capabilities, input,
storage and output devices
The software
 programming language,
package or database
The outputs
 report layouts and screen
designs
The inputs
 documents, screen layouts,
validation procedures
The user interface
 how users will interact with the
computer system
The modular design
 of each program in the
application
The test plan and test data
Conversion plan
 how the new system is to be
implemented
Documentation
 User
 Technical

25. System Development Life
cycle
Problem
Definition
Feasibility
study
System
analysis
System
design
System
development
Implementatio
n
Maintenance

26. 4.System Design
 System Analysis describes WHAT the system should do to
meet the information needs of users?
 System Design describes HOW the system will accomplish
this objective?
 “Design” refers to the technical specifications that will be
applied in construction of a system
How should the problem solved?(it stresses on following
activities)
1. User Interface (interactions between user & computer
systems)
2. Data design (Logical structure of database and files)
3. Process design. (Software design)
‘The design must specify what type of H/W, S/W and people
resources will be needed’

27. Design
The new system is actually planned
Divided into two sub phases
 Preliminary design
 Several key decisions must be made
 Detail design specifications
 Output requirements
 Input requirements
 Files and databases
 System processing
 System controls and backups

28. Build or Buy?
 Custom Software
◦ Developed by user
◦ Developed at user
request by outside
vendor
 Packaged Software
◦ Horizontal
 Many org types
◦ Vertical
 Industry specific

29. Acquire Hardware/Software
 Technical specifications
 Solicit vendor proposals
 Test & evaluate
◦ Benchmark Test
 Make a decision

30. Input Output
 Things to consider
◦ The medium (paper,
screen, etc.) of the
output
◦ The types of reports
needed and what
data is needed for
the reports
 Things to consider
◦ The input medium
(captured at the source,
keyed from source
document)
◦ The fields needed, how
they are laid out on the
input screen, etc.
◦ Input validation may be
necessary
Requirements

31. Input/Output Design
Mockup
(User)
Layout Chart
(Programmer)

32. Files and Databases
 Things to consider
◦ How files are organized
 Sequentially, directly, or by another method
◦ The format of the records making up the
data files

33. Database Design
 Table structure definitions & relationships
 Security

34. System Development Life
cycle
Problem
Definition
Feasibility
study
System
analysis
System
design
System
development
Implementatio
n
Maintenance

35. Phase 4: Development
Schedule and monitor the two principal
activities
 Programming
 Testing
There are several project scheduling tools
available

36. Programming
 Prepare program design specifications
 Use logic flowcharts and pseudocode
to facilitate code development

37. Gantt chart

38. Pert chart

39. Testing
 Unit testing – verifies that individual
program units work
◦ Perform testing with test data
 System testing – determines whether
all program units work together as
planned
 Volume testing – uses real data in
large amounts
◦ Determines whether the system can
handle a large volume of data

40. System Development Life
cycle
Problem
Definition
Feasibility
study
System
analysis
System
design
System
development
Implementatio
n
Maintenance

41. Phase 5: Implementation
Steps involved in starting the new system
 Training
 Equipment conversion
 File conversion
 System conversion
 Auditing
 Evaluation
 Maintenance

42. Training
 Teach users how to use the system
◦ The system will do no better than the
people using it
◦ Develop user’s manual to aid users who
are not familiar with the system
◦ Hands-on training is best

43. Equipment Conversion
 Items to consider
◦ Delivery schedules must be
coordinated
◦ Terminals or personal computers
must be networked
◦ Devices on the system must be
compatible

44. File Conversion
 If existing files are manual, they must
be keyed in or scanned into the
system
◦ Manual files must be kept current while
data is being input into the new system
 If existing files are computer-based,
programs must be written to convert
the files into the format needed for the
new system

45. System Conversion
 Four approaches
◦ Direct conversion – the user simply stops using
the old system and starts using the new one
◦ Parallel conversion – the old and new systems
are both used until users are satisfied with the
new system works
◦ Phased conversion – the system is implemented
one part at a time
◦ Pilot conversion – the entire system is used by a
designated set of users

46. Conversion Options

47. System Development Life
cycle
Problem
Definition
Feasibility
study
System
analysis
System
design
System
development
Implementatio
n
Maintenance

48. Evaluation
 Determines how well the system is
meeting the original requirements,
benefits, and budgets
◦ Evaluation can be performed by the
analyst and someone from the
organization
◦ Evaluation can also be performed by an
independent third party

49. Maintenance
 The emphasis during this phase is to ensure that
needs continue to be met and that the system
continues to perform according to specifications.
 Routine hardware and software maintenance and
upgrades are performed to ensure effective system
operations.
 User training continues during this phase, as
needed, to acquaint new users to the system or to
introduce new features to current users.

50. Role of the Accountant in SDLC
• How can accountants be involved in all
stages of the SDLC?
•In the planning stage, accountants provide some
of the information used to evaluate the feasibility
of the
proposed project and participate in making that
decision.

51. Role of the Accountant
 In the requirements Analysis and
Design stages,
 Accountants participate in identifying
user
information needs, developing the
logical and physical models and
specifying controls.
 Accountants with good IT skills may
participate in the coding stage.

52. Role of the Accountant
 During the implementation stage,
accountants are involved in testing the
accuracy of the new database and the
application programs that will use that
data.
 Finally, accountants use the database
system to process transactions