DESIGN AND IMPLEMENTATION OF COMPUTERIZED INTERNAL REVENUE GENERATION SYSTEM

ABSTRACT
The work presents a design of a computerized Internal Revenue Generation System for ESWAMA. There are several ways in which the term revenue is used. A revenue account is the equivalent of the profit and loss account. Revenue expenditure (as distinct from capital expenditure) is expenditure that is deemed to affect only the current accounting period and is therefore written off to the revenue account during that period. Judgments also have to be made on when a company should or can recognize revenue. In general, it depends more on when contractual obligations are fulfilled than when the money is received; for example, revenue is normally recognized when delivery has been made and the goods have been invoiced even though the payment may not be received for another month.

The computerized Internal Revenue Generation System (CIRGS) is a tool that will assist ESWAMA administrators in interpreting the revenue outcomes of operational decision-making. It will help administrators to decide whether their programs revenue health is better or worse than during previous accounting periods or past budget periods.

Title page i

Certification ii

Approval iii

Dedication iv

Acknowledgement v

Abstract vi

Organization of work vii

1.0 Introduction 1

1.1 Statement of problem 2

1.2 Aims and objectives 2

1.3 Purpose of study 3

1.4 Significant of study 3

1.5 Scope/Delimitations 4

1.6 Limitations/Constraints 4

1.7 Assumption of study 5

1.8 Definition of terms 5

2.0 Literature review 6

3.0 Description and analysis of the existing system 9

3.1 Fact-finding method/ methodology 9

3.2 Organisational Structure/Organogram 10

3.3 Objectives of the existing system 10

3.4 Input, Process, and Output Analysis 11

3.4.1 Input Analysis 11

3.4.2 Process Analysis 11

3,4.3 Output Analysis 11

3.5 Information Flow diagram 12

3.6 Problems of the existing system 12

3.7 Justification of the new system 13

4.0 Design of the new system 14

4.1 Design Standard 14

4.2 Output specification and design 14

4.3 Input specification and design 14

4.3.1 File design 15

4.4 Procedure chart 16

4.5 Systems flowchart 17

4.6 System requirements 18

4.6.1 Hardware Requirements 18

4.6.2 Software Requirements 18

4.6.3 Operational Requirements 18

4.6.4 Personnel Requirements 18

5.0 Implementation 19

5.1 Design Standard 19

5.2 Program design 20

5.2.1 Program Flowchart 20

5.2.2 Pseudo code 24

5.3 Coding 25

5.4 Test Data/Test Run 31

5.5 User Training – An overview 31

5.6 Cutover Process 31

6.0 Documentation 32

6.1 The user documentation 32

6.2 The programmer documentation 32

7.0 Recommendations, Summary and Conclusion 33

7.1 Recommendation 33

7.2 Summary 34

7.3 Conclusion 34

REFERENCES 35