Elements of Accounting Design & Improvement
ACC 542 Accounting Information Systems
April 23, 2012
Kathy Kudler, President
Kudler Fine Foods
2021 The Alameda, Suite 110
Encinitas, CA 92024
In re: Design Elements & Improvement of Inventory Data Tables
Dear Ms. Kudler & Management:
It is my understanding that an evaluation of current design elements and improvements in inventory are in need of assessment. As with any assessment the first step is to address the issue(s) at hand, come up with a solution and steps to remedy and incorporate the necessary changes. Given our recent conversations regarding the changes that are necessary to ensure the effectiveness, productiveness and overall maintenance of your current inventory tables, I will address the following concerns:
• Evaluation of design elements.
• Demonstrate entity relationships within existing data table(s)
• Recommendation of improvements to inventory data table(s), if necessary.
• Illustrate the use of pivot tables using inventory data in the general ledger.
In order to properly evaluate the design elements three (3) evaluation types were addressed, impact, context evaluation and process.
The current objective of inventory data is to show the general ledger code (GL code), product description, summary line item (location of item). These elements are used to define what each store has in inventory, where it is located and the identification of the unit for the breakdown of costs. In the perspective of ease of use and accuracy of records, it is recommended that the quantity of the inventory item is lacking. Although, the clarity of the information is clear and concise without knowing the exact quantity of the items each location has, it would be hard to determine the accuracy of the inventory. If this key element were to be implemented within the present inventory report, it would speed up the processes regarding quantity and...