To determine the requirements needed within an organization for an accounting information system is through planning and analysis. Before the development an organization needs to be analyzed internally and externally by the users to establish the need. Once the need has been established, than an assessment of the functions of the system must have to satisfy the need and the benefits must override / out weight the cost. After this has been confirmed, must determine the budget, gather all system requirements, and write a detailed user document. This is the reason it is referred as a “life cycle.” The SDLC is a process of seven phases: planning, analysis, design, development, testing, implementation, and maintenance. Through these phases a good system can be easily and carefully planned and designed to improve the daily accounting functions to meet changing demands to make it dependable and accurate.
The implementation of this system development is the delivery. This would be based upon the product training, technical support and maintenance process that is implemented. This phase would consist of a detailed written document, on-line training (web, CD-ROM, DVD, etc.), group training, using the new and old system until it is evident new system performs correctly or implement new system in several phases. It would be helpful to provide training prior to the rollout of the new system. This way there is no surprises for the user and they will be prepared upfront. Basically the training and/or conversion process should be the most effective and clearly meets the organizations business objectives and can realistically be deployed to ensure a successful system implementation. By the IT dept. monitoring the system and making sure that it continues to satisfy the company’s initial goals. Also to make sure it is being use effectively, a help desk is in place to support the system users. Once system has been in place and operational for some time it would be a good idea reevaluate its effectiveness, to make sure there has been any mishaps and it functioning properly.
At some point systems need to be changed due the prior software has become discontinued, current software not flexible to accommodate business changes, system does not allow users to import and export data to or from an excel spreadsheet, company growth that will cause transactional accounting data to process slow due to system being out dated. It is common for business system to require various updates or revisions due to increased competition, new government regulations or the information needs of top management. It is important for an accounting information system