Hyperion Landscaping Ltd currently keeps its accounting records in a manual system, but now intends to move to a computer-based system. Put the following items in the correct chronological order in which Hyperion should deal with them.

• Investigate suitable software

• Get the manual system up to date

• Monitor the audit trail for the computer system

• Determine the information required from the system, e.g. budgets, income statement

• Transfer the account balances from the manual system to the computer system

• Back up the computer records

• Determine the source documents and other data to be processed by the system

• Investigate suitable hardware

• Move wholly to the computer system

• Decide on back-up and security arrangements

• Run both systems in parallel