This chapter discusses and presents the description, features, requirements, research
design employed, the instruments to be used in the gathering of data, the subject of the study, the
course of action followed in the gathering of data, and the analysis of the gathered data relation
Requirements Analysis
Participants
The purposive sampling technique was used to select the participants. Table 1 presents a
Table 1
Distribution of Participants
N = 25
transactions, bookkeeping, cost accounting, and use of computers in financial record keeping for
management decision-making. However, this study was concerned with not only the context but
This efficiency of an accounting information system was measured by 6 items which the
respondents were asked to answer yes or no in accordance to each item as described below:
The efficiency of cash management practices was considered in terms of cash forecasting
or budgeting, target cash balance determining, and cash surplus investing. The extent of
The efficiency of receivable management was defined and measured by the frequency of
review and extent of reasonability of the school clients. Respondents were asked to response
The data collected was analyzed using the statistical tools such as measures of central
The results of the statistical treatments provided groundwork for the analysis and
interpretation of data. The findings were the basis in making appropriate conclusions and
recommendations.
The statistical tools used in determining the acceptability of the KCC-FMIS were by
means of getting the weighted scores and weighted mean of the responses towards the different
In this section, Figure 2 illustrate how data is processed by the system in terms of inputs
and outputs which focusses the flow of information, where data comes from and where it goes
and how it gets stored.
Figure 2 shows the context data flow diagram of the KCC-FMIS. Figure 3 shows the first
explosion data flow diagram.
CREATE
PAY/REGISTER RECORD
STUDENT TRASACTIONS CASHIER
PAY ACCOUNTING
APPROVE / ANALIZE
ADMINISTRATOR
The figure shows that the student entity can encode all data entry. The employee is also
the one who will enroll the selected subject of the student and assign the loading of instructor.
The main function of the admin is to assess and approve enrollment and load. Student task is to
19
reserve the subject for enrolment reservation. The students can also view and query information
REGISTER
1.0
PAY
STUDENT
KCC-SIMS DB
REGISTERED
KCC-SIMS
PAY
CLIENTS BILL
2.0
BILL
CREATE
RECORD
CASHIER TRASACTIONS 3.0
RECEIVE PAYROLL DB
PAYMENT PAYROLL SYSTEM
ACCOUNTING
BOOKKEEPER
4.0
REGISTER
ACCOUNTING
ACCOUNTING
DB
EMPLOYEE GENERATE REPORT SYSTEM
PAYSLIP
Database Design
The following tables are the database of the system. These are the fundamental
component of the information system. The set of data elements or values is presented here
including its properties such as field name, description, type and length.
Table 3: tblsubject
Field Name Description Type Length
SUBJID Database id number Int 11
SUBJCODE Subject code Varchar 30
SUBJDESC Subject description Varchar 30
UNIT Subject unit Int 5
PRE_REQ Subject pre-requisite Varchar 50
COURSEID Coure ID number Int 11
SEMESTER Subject semester Varchar 11
YRLEVEL Subject year level Int 5
CURRICULUMYR Subject curriculum year Varchar 30
PRE_REQID Subject pre-requisite ID Int 11
21
Table 4: tblcourse
Field Name Description Type Length
CRS_ID Database id number Int 11
CRSNAME Course name Varchar 30
CRSLEVEL Course level Int 11
CRSMAJOR Course major Varchar 30
CRSDESC Subject description Varchar 50
DEPTID Department ID Int 11
Table 5: tblschoolyr
Field Name Description Type Length
SYID Database id number Int 11
AY Academic year Varchar 20
SEMESTER Academic semester Varchar 20
COURSEID Course ID Int 11
IDNO Student ID number Int 11
CATEGORY Category Varchar 20
DATERESERVE Date reservation Date
DATEENROLLED Date enrolled Date
STATUS Enrollment status Varchar 20
CURRICULUMYR Curriculum year of course Varchar 20
Table 6: tblinstructor
Field Name Description Type Length
INST_ID Database id number Int 11
FNAME Instructor first name Varchar 40
LNAME Instructor last name Varchar 40
MNAME Instructor middle name Varchar 40
ADDRESS Instructor address Varchar 100
SEX Instructor sex Varchar 10
STATUS Instructor status Varchar 100
SPECIALIZATION Instructor specialization Varchar 150
EMAIL Instructor email Varchar 50
EMPLOYMENT_ST Employment status Varchar 100
ATUS Instructor ID number Int 11
EMPID
Table 7: tbldepartment
Field Name Description Type Length
DEPTID Database id number Int 11
DEPNAME Department name Varchar 30
DEPDESC Department description Varchar 60
22
Table 8: tblstudentsubjects
Field Name Description Type Length
STUDSUBJ_ID Database id number Int 11
IDNO Student ID number Int 11
COURSE_ID Course ID number Int 11
SUBJ_ID Subject ID number Int 11
LEVEL Year level Int 11
SEMESTER Academic year Int 11
SY School year Int 11
Table 9: tblinstructorssubjects
Field Name Description Type Length
INSSUBJ_ID (PK) Database id number Int 11
EMPID Instructor id number Int 11
COURSE_ID Course id number Int 11
SUBJ_ID Subject id number Int 11
SEMESTER Academic semester Varchar 20
SY School year Varchar 20
STATUS Load status Varchar 50
MIX_CLASSID Class id number Varchar 50
Figure 4 show the relationships of tables in the database. The significance of having an
ERD is that we can trace the connections of tables and how normalize the tables is.The database
management system (DBMS) used is MySQL and the design of the user interface and the
application programs that is used and processed the database are defined and designed.
29
tblstudent tblschoolyr tbldepartment
IDNO SYID
FNAME
DEPTID
AY
LNAME SEMESTER
DEPNAME
MNAME COURSEID DEPDESC
SEX IDNO
BDAY CATEGORY
BPLACE DATERESERVE
STATUS DATEENROLLED tblcourse
AGE STATUS CRS_ID
NATIONALITY CURRICULUMYR CRSNAME
RELIGION CRSLEVEL
CONTACTNO CRSMAJOR
HOMEADD tblsubject CRSDESC
EMAIL DEPTID
SUBJID
SUBJCODE
SUBJDESC
UNIT tblinstructorssubjects
tblinstructor PRE_REQ INSSUBJ_ID (PK)
COURSEID EMPID
INST_ID SEMESTER
FNAME COURSE_ID
YRLEVEL
LNAME CURRICULUMYR SUBJ_ID
MNAME PRE_REQID SEMESTER
ADDRESS SY
SEX STATUS
STATUS MIX_CLASSID
SPECIALIZATION
EMAIL
EMPLOYMENT_STATUS
EMPID
tblstudentsubjects
STUDSUBJ_ID
IDNO
tbldefaults
COURSE_ID
TBLDEFAULTSID tblclass
SUBJ_ID
DEFAULTID TBLCLASSID
LEVEL
CATEGORY CLASSCODE
SEMESTER
LISTNAME SUBJID
SY
ISDEFAULT COURSEID
EMPID
SY
SEMESTER
MIX_CLASSID
tblstudent tbluseraccounts
IDNO ACCOUNT_ID
FNAME ACCOUNT_NAME
LNAME USERNAME
MNAME PASSWORD
SEX ACCOUNT_TYPE
BDAY EMPID
BPLACE
STATUS
AGE
NATIONALITY tblpayment
RELIGION TRANS_ID tblscheduleoffees
CONTACTNO TRANSACTIONNO SCHEDFEES_ID
HOMEADD AMOUNTPAID DUEDATE
EMAIL CHECKNO EXAMDUES
PAYEENAME TOTALFEES
BANK STUDENT_ID
tblschoolyr CHECKDATE NOOFUNITS
SYID STUDENT_ID DEPARTMENTID
AY DATEOFPAYMENT
SEMESTER RECEIVEBY
COURSEID SCHEDFEES_ID
IDNO TRANSACTIONTYPE
CATEGORY
DATERESERVE tblstudentsubjects
DATEENROLLED STUDSUBJ_ID
STATUS
CURRICULUMYR
IDNO
COURSE_ID
SUBJ_ID
LEVEL
tbldepartment SEMESTER
DEPTID SY
DEPNAME
DEPDESC
tblattendance
TBLATTID tblpayroll
EMPID TBLPAYROLID
PERIOD tblbasicpay
TBLBPID EMPID
WORKHRS PERIOD
OTHRS EMPID
BASICSALARY T_SALARY
OTRATE TAX
OTPAY HONORARIUM
T_DEDUC
NDPAY NETINCOME
NDRATE DATESUBMITTED
NDHRS TIMESUBMITTED
TAXALLOWANCE CASHADVANCE
NTALLOWANCE COMPANYLOAN
STATUS tblemployee
TBLEMPIDNO COOPLOAN
PERIODPAYSALARAY SSSLOAN
RATE_PHR EMPID
LNAME PAGIBIGLOAN
tblcashadvance FNAME SSSCONTRIBUTI
TBLCAID MNAME PHILHCCONTRI
EMPID ADDRESS PAGIBIGCONTRI
PERIOD EMAIL
CAAMOUNT MOBILENO
NOOFDEDUCTIONS EMP_SEX tblcontributions
BALANCEAMOUNT POSITION TBLCONTID
BALANCENODEDUCT STATUS EMPID
EY_SSS
ER_SSS
EY_PHILHC
tblssspagibigloan tbltaxtable ER_PHILHC
TBLSPID TBLTAXID EY_PAGIBIG
EMPID EMPID ER_PAGIBIG
PERIOD PERIOD
SSS_LOAN PEREXEMPT
SSS_BALANCE NOOFDEP tbldtr
PI_LOAN TBLDTRID
PI_BALANCE EMPID
SSS_DEDUCTIONS AMLOGIN
PI_DEDUCTIONS AMLOGOUT
SSS_NOMOS tblloan AMTOTALHRS
PI_NOMOS TBLCAID PMLOGIN
EMPID PMLOGOUT
tblcooploan PERIOD PMTOTALHRS
TBLCAID LOANAMOUNT DAILYDATE
EMPID NOOFMOS
PERIOD LOANDEDUCTIONS
CLAMOUNT BALANCEAMOUNT
CLBALANCE BALANCENOOFMOS
CLMOS
CLREMOS
CLDEDUCTIONS
tblpayroll
TBLPAYROLID tblscheduleoffees
EMPID SCHEDFEES_ID
PERIOD DUEDATE
T_SALARY EXAMDUES
TAX TOTALFEES
T_DEDUC tblinstructorssubjects STUDENT_ID
NETINCOME NOOFUNITS
INSSUBJ_ID (PK)
DATESUBMITTED DEPARTMENTID
EMPID
TIMESUBMITTED COURSE_ID
CASHADVANCE SUBJ_ID
COMPANYLOAN SEMESTER
COOPLOAN SY tblaccounttype
SSSLOAN STATUS TBLATID
PAGIBIGLOAN MIX_CLASSID ACCOUNT_TYPE
SSSCONTRIBUTI DESCRIPTION
PHILHCCONTRI
PAGIBIGCONTRI
Tblchartsofaccounts
TBLCOAID
ACCOUNT_CODE
ACCOUNT_NAME tblbankaccounting
LEVEL
tblpayments TBLBANKACCID
ACCOUNT_TYPE
TRANSACTIONDATE
TRANS_ID BALANCE
TRANSACTIONNO ACCOUNTNO
ACTIVE
AMOUNTPAID BANKCODE
ISLOCK
PAYEE
CHECKNO NOTE
AMOUNT
PAYEENAME DATESTARTED
CHECKNO
BANK
CVNO
CHECKDATE
STUDENT_ID TRANSACTIONID
DATEOFPAYMENT AMOUNTINWORDS
RECEIVEBY tblbank BANKSTATUS
TBLBANKID BANKCATEGORY
SCHEDFEES_ID
ACCOUNT_CODE
TRANSACTIONTYPE BANKCODE
BANKNAME
LOCATION
BANKACCOUNTNO
SERVER/DATABASE
SERVER
CASHIER
1
CASHIER
2
ACCOUNTING OFFICE
BOOKKEEPER
HR
OFFICE
REGISTRARS
OFFICE
SCHOOL
ADMINISTRATORS
In the figure, four offices are connected via LAN or local area network. The database is
in the server office which is the core or the center of the network.
System Implementation
This will be integrated in the second phase, the cashiering system that includes the
schedule of fees and other income of the school. The third phase, Payroll System, is related to the
expenses of the school which will be accountable in the balance of expenses and income. In this
phase, Accounting System, capture all the functional processes, and the relevant financial flows,
within the school expenditure management.
KCC-FMIS Features
It is a management tool
It is a system
KCC-FMIS will also be develop and be guided with the attributes of a well-designed
FMIS:
Be modular, and capable of progressive upgrading to cater to future needs
Offer a common platform and user interface to the stakeholders in different
agencies responsible for financial management, for adding to and accessing the
information database
35