1. Accounting information systems capture transaction data, often through the use of source documents some paper-based, some electronic. The design of a source document can impact how easily and accurately it is used. For example, when user name is captured, it should be clear to document users whether they should enter their first name first or their last name first. When a date is required, a computerized system can utilize the current system date. Describe one or more source document design issues that could impact how easily and accurately the document would be used.

2. The development of an accounting system involves four phases: analysis, design, implementation, and follow-up. How could an accountant participate in and contribute to each step of the process?