HovAssist Industries (HAI) AIS: General Ledger and Product Codes Memo

This memo, addressed to the General Manager and the AIS Project Team of HovAssist Industries (HAI), provides guidelines and recommendations for developing the general ledger and product codes for a new Accounting Information System (AIS). The memo emphasizes the importance of reliability, comprehensiveness, and relevance in the system's design, ensuring the AIS accurately records, aggregates, and collects all transactions. It recommends that the project team conduct thorough research, develop a system tailored to user knowledge, and ensure consistency in code generation. The memo also suggests running the new AIS parallel with the old system during implementation to facilitate a smooth transition and minimize operational disruptions, while acknowledging the potential time-consuming nature of this approach. The document references several academic sources to support its recommendations, providing a comprehensive overview of the key considerations for successful AIS development within the company.

HovAssist Industries (HAI)
Memo
To: General Manager, Maisey Long
Cc: Other members of the AIS Project Team
From: Systems Accountant in charge of the accounting and control function
Date: September 20, 2017
Subject: Concern for information and recommendations to the General Manager
and the AIS Project Team
The memo presented is in response to the information and recommendations needed by the
General Manager and the Accounting Information System (AIS) Project Team. This memo
provides basic guidelines for the company to follow in developing general ledgers and
products system for the use in the new Accounting Information System which will enhance
production (Worrell, Wasko, & Johnston, 2013). The memo also outlines the
recommendations for the process to ensure the new Accounting Information System meets
the need of the users and also describes the advantages and disadvantages of the
recommended method.
When developing the general ledger and product codes for use in the new Accounting
Information System (AIS), the project team member should ensure that the proposed system
is reliable in that the systems need to be free from errors (Adenike, & Michael, 2016). There
must be an AIS in place that is comprehensive adequately to be able to consistently record,
aggregate and collect all the transactions, so the accounting information users are basically
certain that they are analyzing the comprehensive results of the company. This aspect means
that there are no disclosures that may seem as retrospective adjustments to the general ledger
and product codes.

General Manager and other members of the AIS Project Team, the responsible project team
members should carry out extensive research on the benefits that the system offers the
company because a viable general ledger and product codes advantages must outweigh
disadvantages. They should follow all the steps in developing the system that includes
reading all the material necessary to guide when developing the system. Checking all the
necessary requirement for the development of the product codes and general ledger for the
new AIS systems is vital (Simkin, Norman, & Rose, 2014). This is because it will facilitate
ease and accuracy of the project being under development.
When developing the general ledger and product codes for the new systems, I recommend
that the HAI project team develops a system that matches the knowledge of the reader. The
team should develop the system that is tailored to the knowledge of the users. This is because
it will provide significant support to the recently expanded design and production capabilities
that the company presently have about 1000 unique products within their range.
Another guideline that should be followed keenly when developing the system is that HAI
Project team should ensure consistency in the system (Romney, & Steinbart, 2012). In order
for the general ledger and product codes to be useful in the new AIS system, it must be able
to generate new codes consistently with the requested command. Because for the new
accounting information system to be beneficial in the making decision, it should be recorded
reliably which means that the same accounting action should be practical at all times to a
provided type of accounting information.
A significant development of general ledger and product codes for use in the new Accounting
Information System (AIS), the project team should ensure relevancy. The aspect of relevancy
in developing accounting information system is essential for feedback and predictive value
because if the shareholders cannot analyze accounting data for the business and assess its

economic worthiness, then the data is not significant and fails the significance check (Ismail,
& King, 2014). If the directors cannot also assess the accounting data and utilize it in making
diverse decisions that concern the company operations, then the data flop the feedback check.
I recommend that the project development team increase their skills and accurateness in
developing the project so as to ensure that the new AIS system meets the needs of the users.
This is because the ultimate goal of company ICT application system development is to
ensure reliability and accurateness in increasing its production and reducing costs.
Once the development process is complete, the project team should run the new developed
AIS parallel with the old system as you attempt to transform the company into the new AIS
system. This is significant because it will enable the company manages the switch more
effectively without the need to stop its operation for some time (Dyt, & Halabi, 2007).
Continuous running of the two parallel systems should be maintained until all the necessary
company data has been transferred to the newly developed system where the old system can
be switched off and kept as a backup system. Running the two system parallel is significant
because it will assist the company to improve its productions because the system developed
usually contain a sophisticated mechanism that will enable the company capture diverse data
efficiently and accurately (Romney, & Steinbart, 2012). Despite the advantages involved in
running the developed AIS parallel with the old system, it may contain a disadvantages that it
may consume a lot of time when trying to link all the company information and switching
them to the new system.

References
Adenike, A. T., & Michael, A. A. (2016). Effect of Accounting Information System Adoption
on Accounting Activities in Manufacturing Industries in Nigeria.
Dyt, R., & Halabi, A. K. (2007). Empirical evidence examining the accounting information
systems and accounting reports of small and micro business in Australia. Small
Enterprise Research, 15(2), 1-9.
Ismail, N. A., & King, M. (2014). Factors influencing the alignment of accounting
information
systems in small and medium sized Malaysian manufacturing firms. Journal of
Information Systems and Small Business, 1(1-2), 1-20.
Romney, M. B., & Steinbart, P. J. (2012). Accounting information systems. Boston: Pearson.
Simkin, M. G., Norman, C. S., & Rose, J. M. (2014). Core concepts of accounting
information
systems. John Wiley & Sons.
Worrell, J., Wasko, M., & Johnston, A. (2013). Social network analysis in accounting
information systems research. International Journal of Accounting Information
Systems, 14(2), 127-137.