Tasteless Tea Company: A Comprehensive Revenue Transaction Cycle Case Study

2011 ◽  
Vol 26 (1) ◽  
pp. 163-179 ◽  
Author(s):  
Ronald F. Premuroso ◽  
William S. Hopwood ◽  
Somnath Bhattacharya
Keyword(s):  
Balanced Scorecard ◽  
Real World ◽  
System Analysis ◽  
Teaching Effectiveness ◽  
Core Competency ◽  
Sales Force ◽  
Accounting Information Systems ◽  
Analysis And Design ◽  
Revenue Cycle

ABSTRACT: It is challenging for students taking the introductory accounting information systems (AIS) course to envision how to apply the topics and concepts learned during the course in real-world situations. The motivation for this case study is to have groups of students apply the many topics and concepts learned in the first AIS course to a hypothetical real-world company situation, with particular emphasis on developing a proposed new and improved system for the revenue transaction cycle. The study is also designed to help meet several of the competencies listed under the AICPA’s Core Competency and Framework for Entry into the Accounting Profession. The case study involves analyzing three different types of revenue cycle transactions—sales by a direct sales force, retail store sales, and e-commerce website sales. Each student group is required to prepare a system analysis and design report, including addressing a list of requirements encompassing topics covered during the introductory AIS course. The requirements include preparation of data flow diagrams or system flowcharts using Microsoft Visio®, a balanced scorecard report, and the design of specification of internal controls appropriate to the revenue transaction cycle. Each group makes a presentation at the end of the semester to the class of their system recommendations using PowerPoint®. Each group also submits a written report containing their system recommendations, including responses to a list of case study questions and requirements posed by the instructor. The experiential learning process and benefits of using such a case in the introductory AIS course are discussed. Teaching methods, including Teaching Notes on how to administer the case, and suggested answers for the case study questions and requirements (both summarized and in detail) are presented. Evidence of teaching effectiveness of the case is also included.

Pengembangan Sistem Informasi Siklus Pendapatan pada PT XYZ (Pendekatan Studi Kasus)

2014 ◽  
Vol 5 (1) ◽  
pp. 12-19
Author(s):  
Yohannes Kurniawan ◽  
Janastasha Christie Parapaga
Keyword(s):  
Information System ◽  
Information Systems ◽  
Business Processes ◽  
Design Method ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analysis And Design ◽  
Research Goal ◽  
Revenue Cycle

The research goal is to identify and analyze the need of accounting information system related to the revenue cycle at PT XYZ. This paper designing the useful of accounting information systems to support the current business processes, especially on the revenue cycle process. The design method is an Object Oriented Analysis and Design (OOAD) which refers to the modeling and design requirements discipline. And the result achieved by analysis and design of accounting information systems can support current activities of the revenue cycle, especially for the documentation and store of transaction data, and generate reports in accordance with company requirements. Conclusions derived from the analysis and design is the implementation of a webbased application that can help PT XYZ to do the work in different places, such as marketing office, head office and especially at the exhibition. Index Terms - Accounting Information System, revenue cycle, OOAD 

scholarly journals Object Oriented VS Structured Analysis and Design in System Development Courses

2019 ◽  
Vol 8 (6S3) ◽  
pp. 82-88
Keyword(s):  
System Analysis ◽  
Survey Methodology ◽  
System Development ◽  
Object Oriented ◽  
Analysis And Design ◽  
Institutions Of Higher Learning ◽  
Structured Analysis ◽  
The One ◽  
Structured Analysis And Design

Objectives: The main aim of this study was to investigate the factors that influence students’, academicians’, clients’, as well as developer’s preferences in choosing their preferred approach in system development, namely structured analysis design (SAD) or object-oriented analysis and design (OOAD). Methods: The research design was based on a survey methodology and a case study. For the survey, questionnaires were administered to 30 students and 38 academicians, who were randomly selected from several Malaysian universities. For the case study, the requirements of the information system were modeled and presented to several clients to elicit their feedback. The survey data were analyzed using SPSS Findings: The result shows that students preferred the use of OOAD approach, which clearly outnumbered those who preferred the SAD approach, which stood at 33%. Interestingly, the majority (53%) of academicians preferred the use of a mixture of both approaches. Likewise, the clients shared a similar view with the academicians, whereas the developer preferred the OOAD approach. Application/Improvements: Clearly, the findings suggest that both approaches are essential, but the one that is widely used by developers and preferred by students is OOAD, and thus should be given priority when it comes to structured analysis and design. As such, curriculum designers and institutions of higher learning, particularly those offering system analysis and design and related courses, should make the necessary changes to the existing curriculum such that the academic programs offered will be able to produce highly competent and skilled analysts and designers as required by the industry.

An Examination of Topical Coverage for the First Accounting Information Systems Course

2002 ◽  
Vol 16 (2) ◽  
pp. 143-164 ◽  
Author(s):  
Craig E. Bain ◽  
Alan I. Blankley ◽  
L. Murphy Smith
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
System Analysis ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Analysis And Design ◽  
Internet Education ◽  
Software Applications ◽  
Introductory Accounting ◽  
Software And Hardware

This study examines topics currently addressed in the introductory Accounting Information Systems (AIS) course and makes comparisons to past studies. The study includes an examination of 12 current AIS textbooks, syllabi from current AIS instructors, and the results of a survey of AIS faculty and professionals. The divisions of topics in the books and on the syllabi suggest that introduction to systems, internal control, and transaction processing are the most important topics to be covered. After these topics, the rankings diverge. The results of this study suggest that the emphasis historically placed on system analysis and design, while still important, is somewhat less than in the past. This was also apparent from the results of the authors' surveys of AIS faculty and professionals who use technology in their jobs. Both faculty and professionals agree that greater importance should be placed on teaching internal control and transactions processing, while moderate importance should be placed on software and hardware issues. Professionals ranked ethics and Internet education of greater importance than did faculty, while faculty rated computer fraud (which may tie in with ethics) and database management systems of greater importance than did the professionals. Professionals also placed higher importance on teaching software applications (particularly spreadsheet applications) than did faculty.

scholarly journals Obtaining approximate region of asymptotic stability by computer algebra: A case study

2002 ◽  
Vol 20 (1) ◽  
pp. 56 ◽  
Author(s):  
S Prakash ◽  
J Vanualailai ◽  
T Soma
Keyword(s):  
Asymptotic Stability ◽  
Computer Algebra ◽  
System Analysis ◽  
Direct Method ◽  
Quantifier Elimination ◽  
Optimization Method ◽  
Analysis And Design ◽  
The Stability ◽  
Computer Algebra Software

One of the classical problems in nonlinear control system analysis and design is to find a region of asymptotic stability by the Direct Method of Lyapunov. This paper tentatively shows, via a numercial example, that this problem can be easily solved using Quantifier Elimination (QE). In particular, if the governing equations are described by differential equations containing only polynomials, then the problem can be conveniently solved by a computer algebra software packages such as Qepcad or Redlog. In our case study, we use a simple Lyapunov function and Qepcad to estimate the stability region, and the results are verified by an optimization method based on Lagrange's method.

ONTOLOGY-BASED SEMANTIC VERIFICATION FOR UML BEHAVIORAL MODELS

2013 ◽  
Vol 23 (02) ◽  
pp. 117-145 ◽  
Author(s):  
HONGYUE HE ◽  
ZHIXUE WANG ◽  
QINGCHAO DONG ◽  
WEIZHONG ZHANG ◽  
WEIXING ZHU
Keyword(s):  
Description Logic ◽  
System Analysis ◽  
Formal Semantics ◽  
Behavioral Model ◽  
Model Verification ◽  
Behavioral Models ◽  
Analysis And Design ◽  
Requirements Modeling ◽  
Logic System

UML is now popularly applied as a requirements modeling language for software system analysis and design, and the dynamic behaviors of system are described in UML behavioral model. As the UML model suffers from lack of well-defined formal semantics, it is difficult to formally analyze and verify the behavioral model. The paper presents a method of UML behavioral model verification based on Description Logic system and its formal inference. The semantics of UML behavioral models is divided into static semantics and dynamic semantics, which are formally specified in OWL DL ontology and DL-Safe rules. To check the consistency of the behavioral models, the algorithms are provided for transforming UML behavioral models into OWL DL ontology, and hence model consistency can be verified through formal reasoning with a DL supporting reasoner Pellet. A case study is provided to demonstrate applicability of the method.

scholarly journals Singapore Mass Rapid Transit (SMRT): Operations and Revenue Cycle

2019 ◽  
Vol 14 (1) ◽  
pp. 1-14
Author(s):  
Vasant Raval ◽  
Vivek Raval
Keyword(s):  
Cultural Context ◽  
Internal Controls ◽  
Transportation Services ◽  
Accounting Information Systems ◽  
Passenger Transportation ◽  
Business Operations ◽  
Cognitive Levels ◽  
The Usa ◽  
Revenue Cycle

This paper discusses a case study for use in undergraduate accounting curricula. The case study presents students with an opportunity to apply their accounting information systems (AIS) knowledge in a real-world scenario by examining the provision of mass passenger transportation services in Singapore. The case offers students exposure to the services and utilities industry in a different cultural context compared to the USA. Specifically, it challenges students to (1) compare the revenue cycle of a merchandising firm with the revenue cycle of SMRT, (2) develop a context diagram of SMRT's revenue cycle, (3) verify revenue in the form of EZL transit card charges, (4) identify internal controls in the revenue cycle and related train operations that are supposed to, or should, exist, and (5) apply critical thinking to an accounting issue. This allows students to rise above a generic understanding of the revenue cycle, think critically about the interfaces between the revenue cycle and the train operations, understand how revenue data are generated in real-time, and determine how the physical view of train operations is mirrored in the logical view of its AIS. This case demonstrates that seemingly simple and comprehensible business operations can prove to be complex, and it provides students an opportunity to develop their understanding of AIS concepts at higher cognitive levels using the transportation services industry as a context.

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