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Understanding of application is the most critical stage of software development life cycle. It is so because it effects all other stages of software development. It is akin to the foundation of the building. If the foundation of the building is weak, no matter how good the building looks  from outside, it is likely to collapse in future. Similarly, if software is developed with lack of  understanding of application, it will result in massive changes/ modification at post implementation stage and will ultimately fail. The percentages shown in the bracket indicates the % of total time frame in the development of software..  Although in terms of time taken to understand application is the least in comparison with other stages of software development , it is the most critical stage in terms of survivability of software.

Getting the most out of clients requires skill, persuation, tact, knowledge. You need to get yourself fully prepared before you approach the client. It is a good idea to go thru the client’s website to have first hand knowledge of client’s business. It will give you a fairly good idea of client company’s business, goals, Products, opportunities,  challenges, competition in the marketplace etc. Next, you prepare list of questionnaires which you are going to ask to your  client.  The type of questionnaires would depend on what application you are going to develop  and who you are going to meet. For example, if the application you are going to develop  is Inventory management  and the person you are going to meet is the Materials manager,  your questions should be related to the roles and responsibilities of Materials  Manager only else the person whom you are meeting  will lose interest in you.  In order to know who are all executives related to the application you are going to develop and their roles and responsibilities, you should meet the head of Human resource and ask him to furnish  you the ornogram of the company  which  will highlight various executive positions of the company along with their roles and responsibilities of managers along with  reporting relationships. 

After meeting all the concerned executives who are related to that application, you should prepare a report in which you should write down your understanding of existing business process along with company’s policies and procedures. You can draw process flow diagram, document flow diagram, Decision tree etc to support your understanding of the application. Apart from this, you should highlight the issues confronting the business of company in the existing process and how you are going to tackle it in the “proposed” system and it’s financial implication in terms of savings. You should submit this report to the concerned authorities of the company  for approval.  It would be better if you give a power point presentation to the management explaining the system and get their feedback prior to submitting the report. It will help in reducing time frame  in getting approval of the report submitted by you as you will include all suggestions, recommendations received during presentation in your report .

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Accounting Concepts

Most of  I.T. professionals have technical background and that is why they find it very difficult to understand Accounting Concepts. Most of the Accounting packages that I have seen are badly designed and are vulnerable to  human errors  at data entry stage . For example, it is left on to the operator to decide whether to debit or credit an account. These mistakes are undetected until the transactions are posted in LEDGER Accounts.. Besides this, these Accounting packages fail to print important financial statements like Balance Sheet and Profit and Loss Account with the result these statements are prepared in excel sheet based on Trial balance prepared by Accounting package.

There are plenty of books in Financial Accounting  which you  can read but  unfortunately  they are not written from I.T. perspective . That is why if you try to read them, you will get more confused than ever. My experience says that you don’t have to be an Accountant to be able to develop Financial Accounting package Nonetheless , it is essential that you have absolute clarity on Basic Accounting principles so as to be able to build adequate checks and controls at every stage of Accounting package.

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