Accounting Information Systems:Accounting Information Systems: A Business Process Approach A Business Process Approach

Chapter Seven: Understanding and Chapter Seven: Understanding and Designing FormsDesigning Forms

Exhibits: Exhibits: 7.1, 7.2, 7.57.1, 7.2, 7.5

Tables: Tables: 7.1 - 7.117.1 - 7.11

Exhibit 7.1  Documenting Form Design

In this chapter, we introduce several techniques that you can use to clearly communicate the design of your forms to others on the development team and to end-users:

Example of the

Documentation Purpose Documentation

Need for forms Documents the need for a form for each event. Table 7.2 and

Exhibit 7.2

Use case diagram Lists forms and users. Figure 7.7

Form layout Provides a visual representation of the various formFigures 7.4A and 7.4B,

elements. 7.5, and 7.6

Form design Describes the content and organization of a form inExhibit 7.2 and

template erms of tables, queries, and relationships. This part of Table 7.3the documentation is the bridge between the form’sdesign and its implementation using a DBMS. Theform design template is similar to the report designtemplate used in Chapter 6.

Use case While the form layout is a static representation of the Exhibit 7.2 anddescription rm elements, the use case focuses on behavior. InTable 7.4

particular, it shows how the end-user interacts withthe form interface during data entry. Input controlsare documented.

Exhibit 7.2  Templates Used for Documenting Form Designs

 Panel A: Identify Form Template.

Purpose: To document decisions as to need for forms.Name of table(s) in which

Event* data are recorded, if any Input form required?Maintain manager Manager YesMake sale Sales, Sales Detail YesDeposit Deposit Yes

*Input forms are not created for query or reporting events.

Panel B: Form Design Template—Content and Organization.Purpose: To document the content and organization of a designed form.Title on Form Deposit FormType of Form Single-record entry formData Table Deposit Manager

1. Attribute recorded in tables Deposit#, SSN, Date,Amount

2. Attribute displayed but not Last_Name, First_Name   modified*3. Foreign keys that link this SSN   table to the others used in   the form (if any)

Format Attribute Names and Calculations UsedMain form D: Deposit#, SSN, Date, Amount

M: Last_Name, First_NameSubform (for main form/subformformat only)Formulas for calculations:

*Attributes displayed but not modified are commonly used for confirmation.

Exhibit 7.2  Templates Used for Documenting Form Designs (Concluded)Panel C: Data Item Controls Template.Purpose: To document the controls associated with individual data items in a form.Data Item Control Features

Deposit# Computer-generatedSSN Computer-generated based on log-in Date Current date is default date

Panel D: Use Case Description Example.Purpose: To describe user interaction with a form and input controls.1. The user selects the “Enter Deposit” option from the menu.  2. The system displays the Enter Deposit Form.3. The system displays a Deposit#.etc.

Exhibit 7.5  Revenue Cycle for H & J Tax Preparation Service

 (This exhibit provides data for several Focus on Problem Solving boxes.)H & J Tax Preparation Service offers a variety of tax services. Information about these tax services is provided in the following Tax Service Report:

Tax Service Report

Year-to-DateService# Service Description Fee Revenues

1040 Federal Individual Income Tax Form 1040 $100 $120,000(long form)

Sch-A 1040 Schedule A (itemized deductions) 50 51,000

Sch-B 1040 Schedule B (interest & dividend earnings) 50 53,300

Sch-C 1040 Schedule C (sole proprietorship) 110 84,000

State State Income Tax Return 80 81,000

Corp Corporate Income Tax 30 (per hr.) 103,000

Exhibit 7.5  Revenue Cycle for H & J Tax Preparation Service (Continued)

The company is interested in developing an automated system for recording services rendered and billing clients. Except for the tax software used to prepare the tax return, the current system is manual. A description of the company’s revenue cycle, up to the point of collection, follows.A client calls the office to inquire about tax services. The secretary sets an appointment for the client to meet with an accountant. The client meets with an accountant and decides on the tax services that will be needed. The accountant then prepares a Service Request Form indicating the agreed-upon services. An example follows:

Service Request Form

Request# 104 Accountant: Jane SmithClient: Robert Barton Date: 2/10/03

Service# Service Description Fee

1040 Federal Individual Income Tax Form 1040 (long form) $100Sch-A 1040 Schedule A (itemized deductions) 50Sch-B 1040 Schedule B (interest & dividend earnings) 50State State Income Tax Return 80

  Total $280

Exhibit 7.5  Revenue Cycle for H & J Tax Preparation Service (Concluded)

The client gives a copy of the Service Request Form to the secretary. For new clients, the secretary takes the client information (e.g., Client_Name, Address, Contact_Person, Telephone) from the client and records it on a Client Form. She files the client form along with a copy of the Service Request Form in a client folder. A part of the Client Form is shown here:Client FormClient#: 1001Client: Robert Barton Address: 242 Greene St., St. Louis, MOTelephone: 431-555-4530

The accountant obtains information necessary for preparing the returns from the client (e.g., income and deductions). The information is entered into Mega-Tax, a tax software product used at the company. The recording and storage of tax information is handled by the Mega-Tax software and is separate from the rest of the revenue cycle. The company is not planning to integrate the tax preparation software with the rest of the revenue cycle. Thus, in this case, you can disregard the recording of detailed tax return information. When the tax return is finished, the accountant gives the tax return to the secretary. She writes the services provided and the charges for each on an invoice, with the total amount due shown at the bottom. She then notifies the client that the return is ready.

Table 7.1  Tables Used in ELERBE’s Order Processing Application

Panel A: Inventory Table

Quantity_Quantity_

ISBN Author Title Price On_Hand Allocated

0-256-12596-7 Barnes Introduction to Business $78.35 4,000 200

0-127-35124-8 Cromwell Building Database Applications $65.00 3,500 0

0-135-22456-7 Cromwell Management Information Systems $68.00 5,000 50

0-146-18976-4 Johnson Principles of Accounting $70.00 8,000 250

0-145-21687-7 Platt Introduction to E-commerce $72.00 5,000 40

0-235-62400-6 Rosenberg HTML and Javascript Primer $45.00 6,000 0

ISBN = unique international standard number assigned to the book; Price = standard selling price; Quantity Allocated = quantity of books committed to customer orders but not yet shipped

Panel B: Customer Table

Customer# Name Address Contact_Person Phone

3450 Brownsville C.C. Brownsville, TX Smith 956-555-0531

3451 Educate, Inc. Fairhaven, MA Costa 508-888-4531

3452 Bunker Hill C.C. Bunker Hill, MA LaFrank 617-888-8510

Panel C: Order Table

Order# Order_Date Customer# Status

0100011 05/11/2003 3451 Open

0100012 05/15/2003 3451 Open

0100013 05/16/2003 3450 Open

Table 7.1  Tables Used in ELERBE’s Order Processing Application (Concluded)

Panel D: Order_Detail Table

Order# ISBN Quantity

0100011 0-256-12596-7 200

0100011 0-146-18976-4 150

0100012 0-135-22456-7 50

0100012 0-146-18976-4 75

0100012 0-145-21687-7 40

0100013 0-146-18976-4 35

0100013 0-256-12596-7 100

ISBN = number identifying the book; Quantity = quantity ordered

Panel E: Shipment Table

Ship# Order# Ship Date

S114 0100011 05/12/2003

S115 0100012 05/16/2003

Panel F: Shipment_Detail Table

Ship# ISBN Quantity

S114 0-256-12596-7 200

S114 0-146-18976-4 150

S115 0-135-22456-7 50

S115 0-146-18976-4 75

S115 0-145-21687-7 40

Table 7.2 Events and Forms for ELERBE, Inc.

Name of table(s) Inputin which data are form

Event recorded, if any required? Form Name

Respond to customer none NoinquiriesTake order Order, Order Detail Yes Order EntryPick goods none NoShip goods Shipment, Shipment Detail Yes Enter ShipmentBill customer Invoice Yes Enter InvoiceCollect cash Cash Receipt Yes Cash ReceiptMaintain customer Customer Yes Customer

MaintenanceMaintain inventory Inventory Yes Inventory

MaintenanceMaintain inventory Inventory Yes Inventory Priceprices Maintenance

Table 7.3  Content and Organization of Order Form for ELERBE, Inc., shown in Figure 7.6

Title on Form Order Form

Type of Form Multi-table form with main form/subform

Data Table Order (O) Order_Detail (OD) Customer (C)Inventory (I)

1. Attribute Order#, Order_ Order#, ISBN,recorded in Date, Quantitytables Customer#,

Status

2. Attribute displayed Customer_Name,Title, Author,but not modified Customer_Address, Unit Price

Contact_Person,Phone

3. Foreign keys Customer# Order#that link this table ISBNto the others usedin the form (ifany)

Format Attribute Names and Calculations Used

Main form O: Order#, Order_Date, Customer#, Status*. C: Customer_Name, Customer_

Address, Contact_Person, Phone. Calculation: Total of Extended Price,Sales Tax.

Subform (for OD: ISBN, Quantity. I: Title, Author, Unit Price.main form/subform Calculation: Extended Price.format only)

Formulas for calculations:*Status should be recorded as “open”Extended Price = Quantity x PriceTotal of Extended Price = Sum (Extended Price)Sale Tax = 5% x (Total of Extended Price)

Table 7.4 Use Case Description of Record Customer Order with Internal Controls for ELERBE, Inc.

Activity: Record Customer Order Control

 1. The order entry clerk selects the “Record Customer Order”

option from the menu.

 2. The system assigns a new Order# and displays it. Computer-generated value

 3. The system displays the current date as a default for the Default    Order_Date.

 4. The order entry clerk enters the Customer# in the Look-up   computer system. Feature

5. The computer checks to see if the Customer# is valid. Recordchecking

6. The system displays other customer information (e.g.,Confirmation    Contact_Person, Address).

Table 7.4 Use Case Description of Record Customer Order with Internal Controls for ELERBE, Inc. (Concluded)

Activity: Record Customer Order ControlFor each product ordered:7. The order entry clerk enters the ISBN. Look-up feature8. The computer system checks to see if the ISBN is valid. Record checking9. The computer displays product details (e.g., Author, Confirmation    Description).10. The order entry clerk enters the Quantity.11. The system checks whether the clerk has entered a Format check,    numeric value and whether inventory is available. Validation rule12. The system calculates the Extended_Price (Price x Quantity). Computer-

generated value13. The system calculates the Order_Total and displays it. Computer-

generated value14. The system prompts the order entry clerk to review theAccept/Reject    order details and to accept/edit/reject the order.15. The order entry clerk accepts the order.16. The system records the order.17. The system updates the Quantity_Allocated.

Table 7.5 Events and Forms for Fairhaven Convenience Store

 

Name of table(s) in whichInput form

Event data are entered, if any required?Maintain manager ManagerYesMaintain inventory InventoryYesMake sale Sales, Sales Detail YesDeposit cash Deposit Yes

Table 7.6 Content and Organization of Manager Maintenance Form (Single-Record Form): Fairhaven Convenience Store

 

Title on Form Manager Maintenance FormType of Form Single-record formData Table Manager

1. Attribute recorded in tables SSN, Last_Name, First_Name,Address, File_Stat, Exemptions

2. Attribute displayed but not modified3. Foreign keys that link this table to   the others used in the form (if any)

Format Attribute Names and Calculations UsedMain form SSN, Last_Name, First_Name,

Address, File_Stat, ExemptionsSubform (For main form/subformformat only)Formulas for calculations:

Table 7.7 Input Controls and Use Case Description for Manager Maintenance Form: Fairhaven Convenience Store

 Panel A: Manager Maintenance Form—Data Item Controls

Data Item Control Features

SSN Format checks (number with nine digits)

Last_Name Format checks (certain characters, such as punctuation,not permitted)

First_Name Format checks (certain characters not permitted)

Address Format checks (certain characters not permitted)

File_Stat Look-up feature

Exemptions Format checks (must be number), validation rule (shouldbe less than maximum number of exemptions possible)

Panel B: Manager Maintenance Form—Use Case Description

1. The owner selects the “Maintain Manager Information” option from the menu.

2. The system displays the Manager Maintenance Form.

3. The owner enters an SSN.

4. The system verifies that the SSN is in the correct format.

5. The owner enters the Last_Name, First_Name, and Address.

6. The owner selects a filing status from a drop-down list.

7. The owner enters the number of exemptions.

8. The system verifies that the number of exemptions is less than the maxiimum number of exemptions possible.

9. The system asks the user to review the data entered and accept.

10. The owner reviews the data and saves the record.

Table 7.8 Content and Organization of Deposit Form (Single-Record Form): Fairhaven Convenience Store

Title on Form Deposit FormType of Form Single-record formData Table Deposit (D) Manager (M)

1. Attribute recorded Deposit#, SSN,   in tables Date, Amount2. Attribute displayed Last_Name, First_Name   but not modified3. Foreign keys that SSN   link this table to   the others used in   the form (if any)Format Attribute Names and Calculations UsedMain form D: Deposit#, SSN, Date, Amount

M: Last_Name, First_NameSubform (for mainform/subformformat only)

Formulas for calculations:

Table 7.9 Input Controls and Use Case Description for Deposit Form: Fairhaven Convenience Store

 Panel A: Deposit Form—Data Item Controls

Data Item Control FeaturesDeposit# Computer-generated serial numberSSN Computer-generated based on user log-inLast_Name ConfirmationFirst_Name ConfirmationDate DefaultAmount Validation rule

Panel B: Deposit Form—Use Case Description1. The manager selects the “Enter Deposit” option from the menu.2. The manager enters his username and password.3. The system obtains SSN based on username.4. The system displays the Enter Deposit Form.5. The system displays a Deposit#.6. The system displays the current date.7. The manager enters the amount of the deposit.8. The system asks the user to review the data entered and accept.9. The manager reviews the data and saves the record.

Table 7.10  Content and Organization of Sales/Cash Receipt Form: Fairhaven Convenience Store

Title on Form Sales/Cash Receipt FormType of Form Multi-table data entry (Main form/Subform)Data Table Sales_Detail (SD) Sales (S) Manager (M) Inventory (I)

1.Attribute recorded Sale#, Product#, Sale#, Date, SSN, in tables Quantity, Price Payment_Type,

Account#2.Attribute displayed Last_Name Description,  but not modified Price (default)3.Foreign keys that Product# SSN link this table to the Sale# others used in the  form (if any)Format Attribute Names and Calculations* Used

Main form S: Sale#, Date, SSN, Payment_Type, Account#. M: Last_Name.Calculation: Total

Subform (for main SD: Product#, Quantity, Price. I: Description, Price.form/subform Calculation: Extended Priceformat only)

*Formulas for calculations:Extended Price = Quantity x PriceSales Tax = 0.05 x Sum (Extended Price)Total = Sum (Extended Price) + Sales Tax

Table 7.11 Input Controls and Use Case Description for Sales/Cash Receipt Form: Fairhaven Convenience Store

 Panel A: Sales/Cash Receipt Form—Data Item Controls

Data Item Control FeaturesSale# Computer-generated serial numberDate Default is current date, validation rule (e.g.,

dates must be within the current period)SSN Determined by computer from username

entered at time of log-in

For each item purchased by customer:Product# Scanned, referential integrityPrice Default from Inventory TableDescription ConfirmationQuantity Format checks, validation rule (e.g., Quantity

should not exceed 999)Extended Price Computer-generatedAmount Computer-generatedSales Tax Computer-generatedPayment_Type Drop-down box requiring selection of one of

three choices: cash, check, or credit cardAccount#

Table 7.11 Input Controls and Use Case Description for Sales/Cash Receipt Form: Fairhaven Convenience Store (Concluded)

Panel B: Sales/Cash Receipt Form—Use Case Description 1. The manager starts a session by entering his username and password. 2. The system obtains his SSN from the Manager Table based on his username. 3. The manager selects the “Record Sale” option from the menu. 4. The system displays the Date (current date). 5. The system assigns a unique Sale#.

For each item purchased by customer:

 6. The manager enters the Product# by scanning the bar code on the product.

 7. The computer system checks to see if the Product# is valid.

 8. The system displays other inventory information (e.g., Description and Price).

 9. The manager enters the Quantity of each item purchased.

10. The computer checks to make sure that a number has been entered and that it does not exceed the maximum number allowed (validation rule).

11. After all the items have been entered, the system computes the Total.

12. The system then computes the Sales_Tax.

13. The manager enters the Payment_Type (e.g., cash, check, or credit card).

14. The manager then enters payment details (e.g., Account#) in the computer system.