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Design of Accounting Systems for Educational Institutes

Accounting Information system Design

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Accounting Information system Design in educational institute

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Page 1: Accounting Information system Design

Design of Accounting Systems for Educational

Institutes

Page 2: Accounting Information system Design

ADCI @ IIPS

ACCOUNTS DEPARTMENT COMPUTERIZATION INITIATIVE

AT

INTERNATIONAL INSTITUTE OF PROFESIONAL STUDIES

a case of

Page 3: Accounting Information system Design

PrologueExternal SchemaConceptual SchemaLogical SchemaPhysical SchemaImplementationEpilogue

The Presentation Outline PPROLOGUEROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 4: Accounting Information system Design

To demonstrate the analysis and development of Accounts Department Computerization Software.

Aim PPROLOGUEROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 5: Accounting Information system Design

Technical

Audience PPROLOGUEROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Programmers / System Analysts / Project Managers / Database Designers / Post Graduate Students / People concerned with Educational Institutions Accounts and all those willing to take up the challenges of Information Systems Design

Page 6: Accounting Information system Design

Dr. A. K. Ramani

Prof. & Head, School of Computer Sc., & IT,

DEVI AHILYA UNIVERSITY

www.scs.dauniv.ac.in

Project Guide PPROLOGUEROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 7: Accounting Information system Design

Jyandeep Tripathi

Vijyendra Singh Niranjan

The ADCI @ IIPS Team PPROLOGUEROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 8: Accounting Information system Design

Project Initiation PPROLOGUEROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Need :

a. Accounting work is tedious.

b. A huge amount of money is involved.

c. Error is not tolerable.

Requirement :

a. A system which can make the work simple.

b. Make the accounting work less error prone.

c. Have the reports as fast as possible.

Page 9: Accounting Information system Design

Project Development PPROLOGUEROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Follow the Database approach to Information Systems Design and Development.

• External Schema• Conceptual Schema• Logical Schema• Physical Schema• Implementation

Page 10: Accounting Information system Design

Organizational Scenario

Problems with the existing system

Functionality of the organization

Information Systems Architecture

Enterprise Data Model

The External Schema PROLOGUE

EEXTERNALXTERNAL S SCHEMACHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 11: Accounting Information system Design

The institute – business entity whose major function is to provide educationAccounts Department – Unit of IIPS concerned with all the accounting work (work related to finances)Accounts Department’s zone of influence is institute wide – hence, it’s efficient working is a must as any failure will have institute wide repercussions.

Organizational Scenario PROLOGUE

EEXTERNALXTERNAL S SCHEMACHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 12: Accounting Information system Design

Major Divisions in the Accounts Section –Income : mainly fees collection , other sources of income include collection from people other than students, fines, revaluation fees, etc. Expenditure : concerned with any and all kind of expenditure work relating to the institute. Such expenditure includes Electricity and Water Bills, Salaries to staff and Honorarium to Visiting Faculty and Guests, Books, Furniture, Equipment, Computers, etc.Cash Book Maintenance : a daily statement of the income and expenditure. This cash book is a basic compilation of the income and expenditure.

Entirely manualA similar entry is made at possible three places (ex. Fees Receipt, Daily Fees Collection and Student Fees Record)The maintenance of these ledgers and proper compilation of data is difficult and cumbersome.There is no timely presentation of facts

Organizational Scenario ( contd.) PROLOGUE

EEXTERNALXTERNAL S SCHEMACHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 13: Accounting Information system Design

Strategic Planning FactorsGoals

Develop a preliminary understanding of the business situation .Develop a model for Fees Collection, Expenditure, salary and cash bookDocument existing system .Analyze the functions involved in the running of the existing system and their database needs.Develop an application that automates and extends the traditional system

Critical Success Factors Ease of operationMinimal need for intervention:Availability of updated recordsManagement Support

Problem AreasFast ResponseSecurityBackups and Contingency PlansMaintenance of records

Information Systems Architecture PROLOGUE

EEXTERNALXTERNAL S SCHEMACHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 14: Accounting Information system Design

Corporate Planning ObjectsOrganizational Units

Income Expenditure Cash Book Maintenance

Organizational Locations : single organizational locationBusiness Functions

Income Fees ReceiptsFines and other receiptsReports – Daily Fees Collection , Student Fees Record , Demand Draft List , No Dues , List of Students who have paid Fees

ExpenditureCheque Issuing RegisterMaintenance of Ledgers for various expenditure headsSalaries for faculty and staffVisiting Faculty Honorarium

Maintenance of Cash Book

Information Systems Architecture… PROLOGUE

EEXTERNALXTERNAL S SCHEMACHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 15: Accounting Information system Design

STUDENT

STUDENT FEES RECORD

OTHER INCOME RECORD

DAILY FEES COLLECTION

STAFF

CHEQUE ISSUING REGISTER

LEDGER

SALARY & INCOME TAX STATEMENT

The Entities PROLOGUE

EEXTERNALXTERNAL S SCHEMACHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 16: Accounting Information system Design

Fees Receipt Receipt Generation Daily Fees Collection Book Individual Student Financial Record Foreign Currency Register

Expenses Cheque Issuing/Payment RegisterHead of Expenditure

Cash Book Maintenance Salary and Income Tax Slips for IIPS faculty and staff Student Record MaintenanceStaff Record MaintenanceLogin and Registration Services

Information Systems PROLOGUE

EEXTERNALXTERNAL S SCHEMACHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 17: Accounting Information system Design

The Enterprise Data Model PROLOGUE

EEXTERNALXTERNAL S SCHEMACHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

ExpenditureExpenditure Head

Fees Record

Daily Fees Collection

(DFC) Register

entered in

generated for

Other Receipt Record

contains

Cash Book

entered in

Is under

entered in

entered in

StaffSalary Slip Income Tax Slip

generated for

Ledger

updates

Visiting Faculty

contains

Page 18: Accounting Information system Design

Entities

Relationship among Entities

Relationship Definitions

Structural Constraints

Operational Constraints

The Conceptual Schema PROLOGUE

EXTERNAL SCHEMA

CCONCEPTUALONCEPTUAL S SCHEMACHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 19: Accounting Information system Design

STUDENT

STUDENT FEES RECORD

OTHER INCOME RECORD

DAILY FEES COLLECTION

STAFF

CHEQUE ISSUING REGISTER

LEDGER

SALARY & INCOME TAX STATEMENT

The Entities Revisited PROLOGUE

EXTERNAL SCHEMA

CCONCEPTUALONCEPTUAL S SCHEMACHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 20: Accounting Information system Design

Entities Revisited (contd.) – New Entities Added

LOGIN – for user authentication

COURSES – information about the various courses and their roll information

FCREGISTER – to keep track of Foreign Currency

SEMFEES – to note the fees of each batch’s semester, category wise

OTHERRECEIPTS – to keep track of Cash incomes

HEADS OF EXPENDITURE – which heads of expenditure are allowed

PROLOGUE

EXTERNAL SCHEMA

CCONCEPTUALONCEPTUAL S SCHEMACHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 21: Accounting Information system Design

Relationship Definitions PROLOGUE

EXTERNAL SCHEMA

CCONCEPTUALONCEPTUAL S SCHEMACHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUEIncome Entities

Student Student Fees Record

Other Receipts

Daily Fees Collection

DD List Foreign Currency Register

Category Course Sem Fees

Cash Book

Student is for belongs to

enrolled for

Student Fees Record

is for entered in

alters

Other Receipts

entered in

Daily Fees Collection

entered in

generates

updates

DD List generates

Foreign Currency Register

alters depends on

Category belongs to

depends on

Course enrolled for

depends on

Sem Fees depends on

depends on

Cash Book updates

Page 22: Accounting Information system Design

Relationship Definitions PROLOGUE

EXTERNAL SCHEMA

CCONCEPTUALONCEPTUAL S SCHEMACHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUEExpenditure Entities

Expenditure

Expenditure Head

Visiting Faculty

Ledger Staff Salary Slip Income Tax Slip

Cash Book

Expenditure is for updates entered in

Expenditure Head is for contains contains

Visiting Faculty contains

Ledger updates

Staff contains generated for

generated for

Salary Slip generated for

Income Tax Slip generated for

Cash Book entered in

Page 23: Accounting Information system Design

Definitions of Attributes

Domain Constraints

Operational Constraints

Structural Constraints PROLOGUE

EXTERNAL SCHEMA

CCONCEPTUALONCEPTUAL S SCHEMACHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 24: Accounting Information system Design

Definitions of Attributes PROLOGUE

EXTERNAL SCHEMA

CCONCEPTUALONCEPTUAL S SCHEMACHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

NAME DOMAIN DESCRIPTION NULL

Enrollment Number Enrollment NumberIdentifies each and every student of the

university uniquelyNo

Roll Number Roll NumberIdentifies each student of the institution

uniquelyNo

Program ProgramProgram for which the student is

enrolled in the instituteNo

Course ProgramProgram for which the student is

enrolled in the instituteNo

ID Identification ( 2 Chars )Identifies each course by characters

(ex. MCA by ‘IC’,etc.)

Batch NumberThe year in which the student has

joined

Category Category Category of the Student No

Name Name Name of the Student No

Father’s Name Name Name of the Father of the Student No

Permanent Address Address Permanent Address of the Student No

Permanent Telephone Number

Telephone NumberPermanent Telephone Number of the

Student

Local Address Address Local Address of the Student No

Page 25: Accounting Information system Design

Definitions of Attributes contd… PROLOGUE

EXTERNAL SCHEMA

CCONCEPTUALONCEPTUAL S SCHEMACHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Local Telephone Number Telephone Number Local Telephone Number of the Student

Caution Money Amount Caution Money that the student has deposited No

Caution Money Refund BooleanIndicates whether the caution money has been

returned or notNo

Semester Semester Semester w.r.t. a program No

DFC Number Number Number in the Daily Fees collection Register No

Fees Amount Indicates the amount of fees No

Due/Excess Fees Amount Indicates any due or excess fees

Tuition Fees Amount Indicates the amount of tuition fees

Caution Money Amount Indicates the amount of Caution Money

Library Fees Amount Indicates the amount of Library fees

Hostel Fees Amount Indicates the amount of Hostel fees

Sports Fees Amount Indicates the amount of Sports fees

Placement Fees Amount Indicates the amount of Placement fees

University Fees Amount Indicates the amount of University fees

Page 26: Accounting Information system Design

Examination Fees Amount Indicates the amount of Examination fees

Misc Fees Amount Indicates the amount of Misc. fees

Library Fine Amount Indicates the amount of Library fine collected

Hostel Fine Amount Indicates the amount of hostel fine collected

Other Fine Amount Indicates the amount of other fine collected

Remarks Text Remarks

Date Date Indicates a particular date No

Serial Number Number The Serial Number of a register No

Receipt Number Number The Receipt Number of some fees No

Demand Draft Number DD Number The Demand Draft Number for any fees deposited No

Demand Draft Date Date Date of issue of the Demand Draft No

Bank Name and BranchBank Name &

BranchThe name and branch of the bank issuing the

demand draftNo

US$ Fees Amount Fees paid in US $ by any student

Total Fees Amount Total Fees paid No

Employee Number Identification Identifies every employee uniquely No

PROLOGUE

EXTERNAL SCHEMA

CCONCEPTUALONCEPTUAL S SCHEMACHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Definitions of Attributes contd…

Page 27: Accounting Information system Design

GpI Amount Amount of Group Insurance deducted

IT Amount Amount of Income Tax deducted

Loan Inst Amount Amount of Loan Installments deducted

Misc Subtractions Amount Amount of misc subtractions

Total Salary Amount Amount of total salary payable No

Cheque Number Chq NumberThe Cheque number through which any payments are

madeNo

Cheque Date Date Date in which Cheque was issued No

Identification Identification Identifies each expenditure head uniquely No

Head of Expenditure

Text Heads of expenditure No

Budget provision Amount Budget provision for that head of expenditure No

Balance Amount Balance amount left in the budget provision No

Cheque Book Number

Number Identifies each Cheque book uniquely No

Name of firm/person

Text Name of firm/person to whom the Cheque is issued No

PROLOGUE

EXTERNAL SCHEMA

CCONCEPTUALONCEPTUAL S SCHEMACHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Definitions of Attributes contd…

Page 28: Accounting Information system Design

Purpose Text Purpose of issuing the Cheque No

Date of Bill Date Date of the bill No

Order Number Number Order Number corresponding to the bill No

Voucher Number

NumberVoucher Number as corresponding to the entry in

the cash bookNo

Serial Number Number Serial Number in the cash book entry No

Debit Amount Indicates the Debit Amount in Ledger No

Credit Amount Indicates the Credit Amount in Ledger No

UserName Username User Name of the person No

Password Password Password of the person No

PROLOGUE

EXTERNAL SCHEMA

CCONCEPTUALONCEPTUAL S SCHEMACHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Definitions of Attributes contd…

Page 29: Accounting Information system Design

Domain Constraints PROLOGUE

EXTERNAL SCHEMA

CCONCEPTUALONCEPTUAL S SCHEMACHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Name Data Type Allowable Characters Format

Enrollment Number Enrollment Number Alphabets and Digits XX-99-999999

Roll Number Roll Number Alphabets and Digits XX-99-999

Program Program None

Program can be of any one of the following :1. M.C.A. 6 yr.2. M.M.S. 5 yr.3. M.M.S. 2yr.4. B. Com. 3 yr.

Category Category None

Category can be any one of the following 1. Foreign National2. N.R.I.3. N.R.I. sponsored4. Payment5. Local6. SC7. ST8. OBC9. Sports10. DAVV Employee

Name String Alphabets

Address Address Alphabets and Digits

Telephone Number Number 99999………

Amount Amount Digits and decimal point …..999.99

Boolean Boolean Yes / No

Page 30: Accounting Information system Design

Semester Semester None

Semester values can range from 1 to 12 depending the program1.MCA (1-12)2.MMS 5yr (1-10)3.MMS 2yr (1-4)4.B. Com. (1-6)

Number Number Digits 99999…..

Fees Item Fees Item None

Fees Item can be any one of the following :1.Tuition Fees2.Caution Money3.Library4.Hostel Fees5.Sports6.Placement7.University Fees8.Miscellaneous

Date Date Digits DD/MM/YYYY

Text String Alphabets and Digits

DD Number Number Digits

Bank Name and Branch

String Alphabets and Digits

Identification Number Digits

Salary Grade Grade Digits and -

Class Class 1 – 4

Account Number Number Digits

Month Number Digits 1 – Year12

Year Year Digits 9999

Cheque Number Number Digits

PROLOGUE

EXTERNAL SCHEMA

CCONCEPTUALONCEPTUAL S SCHEMACHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Domain Constraints (contd.)

Page 31: Accounting Information system Design

• Business Rule: An entry can be made in the cash book only for an entry in the Daily Fees Collection or in the Expenditure.

Constrained Object: CASH BOOK (Entity)Constraining Object: DFC and EXPENDITURE (Entities)

• Business Rule: Monthly Salary and Income Tax slip is not generated for Visiting Staff.

Constrained Object: Post (Attribute of Staff)Constraining Object: MONTHLY SALARY SLIP and INCOME TAX SLIP

(Entities).

• Business Rule: Expenditure can only be for a stated Expenditure Head.

Constrained Object: EXPENDITURE (Entity)Constraining Object: EXPENDITURE HEAD (Entity).

Operational Constraints PROLOGUE

EXTERNAL SCHEMA

CCONCEPTUALONCEPTUAL S SCHEMACHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 32: Accounting Information system Design

LOGIN

STUDENT FEES RECORD

DAILY FEES COLLECTION

STUDENT

OTHER RECEIPTS

FOREIGN CURRENCY REGISTER

SEM FEES

COURSE

CATEGORY

enters

fees

enters collectio

n

alter

depends on

is for

depends on

belongs to

enrolled for

entered in

entered in

DD LIST

generates

CASH BOOK

updates

VISITING FACULTY LEDGER

STAFF EXPENDITURE

entered in

EXPENDITURE HEAD

is under

updatescontai

ns

contains

SALARY SLIP

generated for

generated for

INCOME TAX SLIP

R

R

RPost

RR

Operational Constraints

EER Model

Page 33: Accounting Information system Design

Input Output ScreensTransactions that will be run on the systemEntity Identification and descriptionRelational Schema

The Logical Schema PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LLOGICAL OGICAL SSCHEMACHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 34: Accounting Information system Design

Fees Receipt Input Screen – will provide an interface to the user to enter the details of the fees.Transactions – The system should perform the necessary checks from the various relations about the data , make entries into the tables concerned ( SFR, DFC, and Cash Book).Fees Receipt Output– will be in the form of a printed receipt which will show the details and amount of fees paid.

Salary Slip and Income Tax Slip GenerationInput Screen – to enter the details of the salary and income tax of various staff membersTransactions – enter the details in the database (MSS,ITS)Output – will be in the form of a printed salary and income tax slip

Input / Output Screens and Transactions PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LLOGICAL OGICAL SSCHEMACHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 35: Accounting Information system Design

PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LLOGICAL OGICAL SSCHEMACHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

ExpenditureInput Screen – to enter the details of expenditure like the name of firm

, particulars , Cheque number, etc. Transactions – entry into required fields in the database.Output – No such printed output is generated for every transaction.

Output may be seen in the form of reports.

Record Entry – Record Entry is to provide an interface to enter the details of persons connected with the system in any way. Such persons are Students, Staff Members and authorized users of the system. Once the details of a Student or Staff have been entered, it requires no further entering in the system.

Input / Output Screens and Transactions

Page 36: Accounting Information system Design

PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LLOGICAL OGICAL SSCHEMACHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Reports – The accounts department has to generate a number of reports either daily, monthly, yearly, or at any given time. Such reports include

Daily Fees Collection Report – The DFC report include a list of the fees collected on a daily basis. It contains all the records of the fees that have been collected on one single day.

Details of Bank Draft Paid – On a daily basis, the drafts are organized on three basis

Drafts of State Bank of Indore, Bhanvarkuan BranchDrafts of State Bank of Indore, any other BranchDrafts of other Banks

These have to be recorded separately and a list has to be prepared.

Daily Expenditure Report – The Daily Expenditure Report includes the details of all the cheques paid (expenditure is only through cheques) to any person/firm on the given particular day.

Cash Book – The cash book is to be prepared on a daily basis having the entries of the incomes and expenditures of that particular day.

Input / Output Screens and Transactions

Page 37: Accounting Information system Design

Transforming ER into relations

Functional Dependencies

Normalization

Relational Model PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LLOGICAL OGICAL SSCHEMACHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 38: Accounting Information system Design

Transforming ER into Relations

Taking an entity from the EER Diagram

STUDENT FEES RECORD

Roll

Sem

Receipt Number

Old Receipt Number

Tuition Fees

Caution

MoneyLibrary Fees Hoste

l Fees

Sports Fees

Placement Fees

Examination Fees

University Fees

Total Fees Paid

Pound Fees

USD Fees

Misc Fees

Bank Branch

Due/Excess

DD Date

DD Number

PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LLOGICAL OGICAL SSCHEMACHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 39: Accounting Information system Design

Transforming ER into Relations

The relation that can be made from the entity

ROLL SEM RECEIPTNUMBER OLDRCPTNO TUITION_FEES

CAUTION_MONEY LIBRARY_FEES HOSTEL_FEES SPORTS_FEES

PLACEMENT_FEES UNIVERSITY_FEES EXAMINATION_FEES

MISC USD_FEES POUND_FEES TOTAL_FEES_PAID

DUE_EXCESS DDNUMBER DDDATE BANKBRANCH

STUDENT FEES RECORD

PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LLOGICAL OGICAL SSCHEMACHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Page 40: Accounting Information system Design

Similarly, for the entity Student

ROLL NUMBER ENROLLMENT NUMBER PROGRAM NAME

FATHER’S NAME PERMANENT ADDRESS PER. TELEPHONE NUMBER

LOCAL ADDRESS LOCAL TELEPHONE NUMBER CATEGORY

CAUTION MONEY CMONEYREFUND DDNUMBER DDDATE

STUDENT

Transforming ER into Relations (contd.) PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LLOGICAL OGICAL SSCHEMACHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Similarly, other Entities have been mapped in to relation.

Page 41: Accounting Information system Design

Functional Dependencies PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LLOGICAL OGICAL SSCHEMACHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

DD LIST

Example Entity : DD LIST

DD DATE DD NUMBER BANKBRANCH AMOUNT PRINTDATE

No Partial Dependency

Page 42: Accounting Information system Design

Functional Dependencies (contd.) PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LLOGICAL OGICAL SSCHEMACHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUEROLL NUMBER ENROLLMENT NUMBER PROGRAM NAME

FATHER’S NAME PERMANENT ADDRESS PER. TELEPHONE NUMBER

LOCAL ADDRESS LOCAL TELEPHONE NUMBER CATEGORY

CAUTION MONEY CMONEYREFUND DDNUMBER DDDATE

STUDENT

The Student relation

Partial Dependency exists. All fields can be determined from both Roll Number and Enrollment Number. Removed through Normalization.

Total 4 relations contain dependencies.

Page 43: Accounting Information system Design

Normalization PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LLOGICAL OGICAL SSCHEMACHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EPILOGUE

Only those relations Normalized that have dependencies. Consider the case of Student as previously given.

ROLL NUMBER ENROLLMENT NUMBER

FATHER’S NAME PERMANENT ADDRESS PER. TELEPHONE NUMBER

LOCAL ADDRESS LOCAL TELEPHONE NUMBER CATEGORY

CAUTION MONEY CMONEYREFUND DDNUMBER DDDATE

STUDENT

ROLL NUMBER PROGRAM NAME

ROLL ENROLL

Similarly for all those relations , normalization was done .

Number of relations became 20

Page 44: Accounting Information system Design

Designing Physical Records and Denormalization

Final Relations

Indexes

The Physical Design PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PPHYSICALHYSICAL D DESIGNESIGN

IMPLEMENTATION

EPILOGUE

Page 45: Accounting Information system Design

Designing Physical Records Denormalization

Physical Records is a group of fields stored in adjacent memory locations and retrieved together as a unit.

Denormalization is the process of transforming normalized relations into unnormalized physical record specifications.

PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PPHYSICALHYSICAL D DESIGNESIGN

IMPLEMENTATION

EPILOGUE

Consider the same entity Student that was Normalized earlier. Just for removing the dependency, should we store Enrollment Number separately whereas Enrollment Number is stored for being printed on the reports ?

Hence, we recombine both the relations back to form the relation STUDENT

Denormalization reduced the number of relations to 17

Page 46: Accounting Information system Design

Final Relations PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PPHYSICALHYSICAL D DESIGNESIGN

IMPLEMENTATION

EPILOGUE

CATEGORY

COURSES

SEM FEES

STUDENT

STUDENT FEES RECORD

OTHER RECEIPTS

DAILY FEES COLLECTION

DD LIST

FOREIGN CURRENCY REGISTER

CASH BOOK

STAFF

EXPENDITURE

EXPENDITURE HEAD

VISTING FACULTY

LEDGER

SALARY SLIP

INCOME TAX SLIP

17 Final Relations that are to be implemented.

Page 47: Accounting Information system Design

Sample Indexes PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PPHYSICALHYSICAL D DESIGNESIGN

IMPLEMENTATION

EPILOGUE

Entity : Daily Fees Collection

Index : Date_DFC or ReceiptNumber

Justification : It can be inferred that the transactions with this relation will take place in the serial order of the above attributes.

Entity : Student

Index : Roll Number

Justification :The records of students are entered as per their roll numbers. The system will normally use the latest entry of the roll numbers.

Page 48: Accounting Information system Design

• Snapshots of the working system

• Hardware and Software Requirements

Implementation PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IIMPLEMENTATIONMPLEMENTATION

EPILOGUE

Page 49: Accounting Information system Design

Implementation

The splash screen

The Login screen

PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IIMPLEMENTATIONMPLEMENTATION

EPILOGUE

Page 50: Accounting Information system Design

Implementation

The menu options after a successful login

PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IIMPLEMENTATIONMPLEMENTATION

EPILOGUE

Page 51: Accounting Information system Design

Implementation

The Fees collection

PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IIMPLEMENTATIONMPLEMENTATION

EPILOGUE

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Implementation

The Fees collection

PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IIMPLEMENTATIONMPLEMENTATION

EPILOGUE

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Implementation PROLOGUE

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Implementation

Reprint and Canceling

PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

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PHYSICAL DESIGN

IIMPLEMENTATIONMPLEMENTATION

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Implementation

Student Record Entry

PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IIMPLEMENTATIONMPLEMENTATION

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Implementation

Fees information Entry

PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IIMPLEMENTATIONMPLEMENTATION

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Implementation

Fees Collection Report

PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IIMPLEMENTATIONMPLEMENTATION

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Implementation

Fees Collection Report

PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IIMPLEMENTATIONMPLEMENTATION

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Implementation

Fees Collection Report – Foreign Currency Report

PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IIMPLEMENTATIONMPLEMENTATION

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Implementation PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

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PHYSICAL DESIGN

IIMPLEMENTATIONMPLEMENTATION

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Implementation PROLOGUE

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PHYSICAL DESIGN

IIMPLEMENTATIONMPLEMENTATION

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Implementation PROLOGUE

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PHYSICAL DESIGN

IIMPLEMENTATIONMPLEMENTATION

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Implementation PROLOGUE

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PHYSICAL DESIGN

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Implementation PROLOGUE

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Implementation PROLOGUE

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Implementation PROLOGUE

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Implementation PROLOGUE

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Implementation PROLOGUE

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Implementation PROLOGUE

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Implementation PROLOGUE

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Implementation PROLOGUE

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Implementation PROLOGUE

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PHYSICAL DESIGN

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Implementation PROLOGUE

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Implementation PROLOGUE

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PHYSICAL DESIGN

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Implementation PROLOGUE

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Implementation PROLOGUE

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Implementation PROLOGUE

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CONCEPTUAL SCHEMA

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PHYSICAL DESIGN

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Implementation PROLOGUE

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Implementation PROLOGUE

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Implementation PROLOGUE

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CONCEPTUAL SCHEMA

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PHYSICAL DESIGN

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Intel Pentium 3 1 GHz 128 MB RAM20 GB Hard Disk Driveother standard Components

Microsoft Windows 2000 ProfessionalOracle 8i Enterprise Edition Microsoft Visual Basic 6.0 Enterprise EditionMicrosoft Word 2000Microsoft PowerPoint 2000

Hardware and Software Requirements PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

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• Preprinted Stationary – Rs. 3000 /-* ( for 6 months )

• Blank Stationary – approx. Rs. 300 /-* per month

• Manpower – already existent• Other costs - negligible

Cost vs. Benefit

OPERATIONAL COSTS• Approx Rs. 1 cr.* deposited one

month earlier.• Interest savings (earnings ?) for 6

months • = 1cr. * 10% * 1/12 • = approx. Rs. 88,000 /-* approx.

BENEFITS

Total = Rs. 4,800/-* Total = Rs. 88,000 /-*

FIXED COSTS• Computer – Rs. 50,000 /-*• Printer – Rs. 12,000 /-*

BENEFIT IN 1st YEAR = 1,76,000 – 71600 = 1,04,400 /-*BENEFIT IN 2nd YEAR onwards =1,76,000 –9600 = 1,66,400/-*

* Monetary values are approximate and may not correspond with actuals.

PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EEPILOGUEPILOGUE

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Other Benefits

‘My job has been made easier. I don’t have to do same entry n number of times’

- Bhupendra Verma , Accountant

‘This is the first time that I can exactly state how much fees has been collected on a daily basis and I know that there are three students as of now who have not paid their fees till date’

- Dr. A. K. Ramani , Director

‘Receipt looks nice’

- Vivek Thakore , MCA X Sem

‘It’s good to know that something that we have done is of benefit to our institute.’

- Jyandeep Tripathi and Vijyendra , Development Team

PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EEPILOGUEPILOGUE

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Payment of fees through various counters – seems nice, but does the current system require it ?

Data Warehousing and Implementation for Decision Support Systems

Mobile Version Implementation – let parents know whether their wards have paid the fees or not . Depends on technological advancement. A far fetched idea.

Providing a web based interface for depositing fees as well as viewing other financial information.

Future Enhancements and known issues PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EEPILOGUEPILOGUE

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References PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EEPILOGUEPILOGUE

• Understanding SQL By Martin Gruber

Sybex BPB Publications

ISBN : 81-7029-644-7

• Oracle 8 The Complete Reference By George Koch , Kevin Loney

Tata McGraw Hill ( Oracle Press Edition )

ISBN : 00-7463-229-9

• Database Systems Concepts ( Third Edition )By Abraham Silberschatz , Henry F. Korth , S. Sudarshan

The McGraw Hill Companies Inc.

ISBN : 00-7044-756-X

• Mastering Visual BasicEvangelos Petrousos

BPB Sybex Publications

ISBN : 81-7656-031-6

• Modern Database Management ( Fifth Edition )By Fred R. McFadden , Jeffrey A. Hoffer , Mary B. Prescott

Addison Wesley Longman , Pearson Education Asia

ISBN : 81-7808-085-0

• Accounting information Systems By Martin Gruber

Sybex BPB Publications

ISBN : 81-7029-644-7

• Interaction with the accounts department personnel , staff members and students of the institute.

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Lessons Learned PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EEPILOGUEPILOGUE

Always commit to what the user wants – you may have a better and technically more sound idea, but customer is the king.Avoid Scope Creep. – know the requirements beforehand and have a sign off before developing the product.Find if training is to be provided – develop help manuals and delegate this task to someone who can do it better.Have a good knowledge of the tools that are anticipated to be used in the software development.,etc.

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Skills Discussion PROLOGUE

EXTERNAL SCHEMA

CONCEPTUAL SCHEMA

LOGICAL SCHEMA

PHYSICAL DESIGN

IMPLEMENTATION

EEPILOGUEPILOGUE

After successfully implementing Database Projects , the following skills can be said to have been developed

Business Systems Understanding ( knowing that a change is required and it will be a positive change) .

Business Systems Modeling ( understanding the current systems, understanding the alterations / modifications and properly documenting the proposed system )

Using computer based tools to map the business model

Overseeing the implementation

Providing training to personnel

Additional skills attained

Project Management Skills.

Intelligence , tact , communications , etc.

Proper understanding of the tools that will be used for developing the system

The art of making the consumer happy.

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Thank You

International Institute of Professional StudiesDevi Ahilya University

Khandwa Road Campus, Indore – 452001, M.P., India

www.davv.ac.in http://dauniv.ac.in www.iips.edu

[email protected]