Constralnts It has been enelysed that there is e computer system for the assistant end Andrew has e laptop that he uses to prepare deteils for the eccountantto complete the Business Activity Stetement_ He also carries out some analysis on spreadsheets for Seles forecasting. It cen be seen thet the accountant of each store was maintaining details aboutthe sales, purchese and inventory manually not on the computer systems. Andrew hed decided to implement the computer systems in each store which became difficult for accountants to meke reports es they were in the habit of making reports menuelly_ It can be seid that change in technology mey also be the factor which made the accountant & employee of the Company resistant to chenge_ In general, it is very clear when the company goes for any kind of changes then employees show reluctance to change. Developmental Plans The first & foremost development plan is implementation of the computer systems in each of the three stores. For Capturing of the Seles information, it can be seen that analysis of the forecasting indulges the usage of the Accounting Soff..jere. It has been analyzed thet the software of sales forecasting would heve e format of dashboard in which statistics cherts ere clearly visible on the single page. For Maintenance of sheets of marketing off stock the system may be designed which it activates orders when level of stock arrives point of order for distinct items of the materiel end test items that ere moving slow and provides record of verious stock items. For Computation of wages It is very deer that in recent time, computer systems help in operations of the Company like computetion of wages, ledger maintenance and invoicing etc. With the implementation of the computer systems in each of the three stores it enebles the accountant of the store to calculate accurate wages by using excel feature end spreadsheets