CHAPTER 13 / Developing and implementing Effective Accounting Information Systems 431 14 FIGURE 13-11 PERT network diagram for a systems implementation project. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 Activity Prepare the Physical site 3958 Determine functional changes Select and assign personnel Train personnel Acquire and install computer equipment Establish internal controls Convert data files Acquire computer software Test computer software Convert to the new system . Estimated time Actual time FIGURE 13-12 A Gantt chart depicting systems implementation activities. 13-19. Do you understand PERT charts? Refer back to Figure 13-11 and answer the following questions: a. Which activity or activities must be completed before activity C can begin? b. Which activity or activities must be completed before activity G can begin? c. Which activity or activities must be completed before activity J can begin? d. What are the five paths through the network? Which one is the critical path? e. What is the earliest projected start time for activity F? f. What is the earliest projected start time for activity G? 8. What is the latest time that activity I can begin without delaying the entire project? h. What is the latest time that activity can begin without delaying the entire project? 1. What is the slack time for activity G? (Hint: it's the difference between the early and late start times.) 13-20. Do you understand Gantt charts? Use Figure 13-12 and test your understanding by answering the following questions. (Hint: you might also want to look at the PERT chart in Figure 13-11.) a. When is the activity convert data files scheduled to begin and end? b. When is the activity test computer software scheduled to begin and end? c. How much time did it actually take the company to complete the task prepare the pbysical site? Was this more or less time than planned? CHAPTER 13 / Developing and implementing Elfective Accounting Information Systems 441 d. How much time did it actually take the company to complete the task determine the functional changes? Was this more or less time than planned? e. Given what has happened so far, when can the activity acquire and install computer equipment actually begin? f. Given what has happened so far, when can the activity select and assign personnel actually begin