Management information systems revision question and answer

CPA-Quantitative-Analysis-Section-4 BLOCK RELEASE

A company is to produce a suite of programs to provide a payroll analysis system. The raw data for the program input is as follows:
• Pay rate
• Hours worked
The logics of how to compute tax and NHIF are shown below.

a) Draw a detailed program flow chart that will perform the following tasks:
• Accept the above raw data.
• Compute and display Gross pay, Tax, NHIF and Net pay.
b) What is the purpose of programming standards?
a) Flow chart

Purpose of programming standards
i) To guarantee the quality of the systems that are developed
ii) To ensure compatibility of systems (Allows for open systems development)
iii) To ensure ease of maintenance of systems (given the proper documentation) and also upgrading when necessary
iv) Facilitates re-usability of some of components- as these can be used across platforms.
v) Helps to minimise redundancies e.g. training, development- as the systems developed tend to be similar
vi) Reduces development time as some aspects are well documented- one is not discovering new standards

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