De La Salle University – Dasmariñas

College of Science and Computer Studies

Dasmariñas, Cavite

Desktop Retail Electronic Loading

Assistant

Prelims

▪ Chapter 1
▪ Chapter 2

Bundalian, Patrick John Edbert G. Class Schedule: MW (4:00pm-5:30pm)

Langhay, Reith Sebastian P. Date Performed: February 2018
Ong, Sherman S. Date Submitted: March 16, 2018

EVALUATION GRADE:

Ms. Sheryl Kamantigue

Instructor
 Chapter 1
1. Introduction
Bookkeeping for retail electronic
loading has been practiced by sari-sari
stores and convenience stores in the
country for more than a decade now. It is
popularly believed to be a simple and
secure way to keep track of every retail
electronic loading transaction.
However, in this day and time,
advancements in technology started
becoming cheap.
Therefore, it is about time to level up and
improve every aspect which can be
upgraded including the traditional
bookkeeping which is arguably a non-
secure way to record transactions
because it can easily be tampered --
paper is simply a poor choice for keeping
something important.
1.1. Tax and Transparency
According to D. Napalinga et. Al.
(2006): “To become an e-load retailer,
one only needs a mobile phone unit, a
retailer SIM card, and an accomplished
application form which requires the
disclosure of basic information such as
name and address of the applicant. This
oversimplification of requirements and
the reported high revenues from e-load
retailing has created a new class of
entrepreneurs that include sari-sari
stores, housewives, students, and other
roving agents.” This begs a question: are
taxes paid accordingly? Paying the
accurate amount of tax is real business.
Therefore, a reliable list of transactions is
required. This is definitely something this
retail electronic loading assistant
program can offer.
1.2. Objective
The proponents created a Java based
program which was developed to simplify
and secure the retail electronic-loading
bookkeeping job of all Filipino sari-sari
store and convenience store owners and
their staffs.
The proponents would like to
popularize this program in a way such
that the only reason for any sari-sari
stores and convenience stores offering
electronic-loading services not to have
this is because they do not have a
desktop or laptop computer available for
business use.
1.1.1. Going Paperless
The proponents would like to reduce
the use of paper by digitalizing a strongly
paper-reliant business transaction.
1.3. Scope and Delimitation
1.3.1. Scope
This system was programmed for the
purpose of simplifying and securing
electronic-loading transactions encoded
by sari-sari store and convenience store
owners and their staffs (access limited)
by making an inventory of each
transactions listed therein.
1.3.2. Delimitation
This system operates offline and does
not loads credits to the mobile devices of
customers per se.
1.3.2.1. Administrator Account
It can be used to create sub accounts
for convenience store staffs or sari-sari
store staffs, it can be used to encode an
electronic loading transaction, it can be
used to view the listed transactions in the
inventory, it can be used to delete
transactions in the inventory, it can be
used to print the current transaction as a
receipt, it can be used to print the
transactions in the inventory, and it can
be used to save customers’ numbers for
faster transactions in the future if the
customers allow.
1.3.2.2. Sub Account
It can be used to encode an electronic
loading transaction, it can be used to
view the listed transactions in the
inventory, it can be used to print the
current transaction as a receipt, it can be
used to print the transactions in the
inventory, and it can be used to save
customers’ names and numbers for
faster transactions in the future if the
customers allow.
Chapter 2
2. Review of Related Literature
The best study which complements
the proponents’ work is A Study on
Retailing Mobile Phone Credits by
Electronic Loading and its Tax
Implications. According to D. Napalinga
et. Al. (2006): “This study was
commissioned to further investigate the
observation of the Bureau of Internal
Revenue’s (BIR’s) Business Intelligence
Task Force that there is an
underreporting by retailers of mobile
phone credits in their tax returns.”
D. Napalinga et. Al. also mentioned
that there should be “concrete measures
for the effective collection of taxes from
the e-load retailing business.”
2.1. Development of Retail Electronic
Loading
According to Wikipedia: The
technology of electronic reloading was
first introduced in the Philippines by
Smart Communications branding the
service as SmartLoad and considered to
be the world's first electronic reloading
service. The service offered micro top-
ups meaning prepay subscribers can top-
up prepay credits with small
denominations. The service gained
popularity and soon after other service
providers also used the technology in
offering prepay top-ups to its subscribers.
This kind of reloading service triggers the
popularity of using cellular phones in the
Philippines. Followed by the rival
company, Globe Telecom who
introduced a better version of the said top
up method service thru their proprietary
called AutoloadMax or simply AMax.
2.2. Definition of Retail Electronic
Loading Assistant
Before defining the term Retail
Electronic Loading Assistant, terms such
as Electronic Loading, Network Credits,
Load, and Retail should be defined.
• Electronic Loading – Or E-
Loading is Smart Telecom’s
commercial brand for electronic
pre-paid loading.
• Network Credits - An amount of
money in an account which is
used to purchase services
provided by a network.
• Load - Filipinized word for
network credits.
• Retail - The sale of goods to the
public in relatively small quantities
 for use or consumption rather than 3. Transparency – By having a
for resale. reliable list of transactions, taxes
can now be paid accurately.
Retail Electronic Loading Assistant –
A program which helps a business owner Cons of Retail Electronic Loading
selling relatively small quantities of load Assistant.
to keep track of every E-loading
The disadvantages of having a retail
transaction in a paperless manner.
electronic loading assistant are:
2.3. Existing System
1. Complexity - Elderly people may
The only known program which is like find this program a little bit
the proponents’ work is the inventory daunting to use.
system used in most grocery stores and 2. Electric Bill - While the program
supermarkets. Only, this program does boasts convenience, security, and
not require barcode integration and transparency, the electric bill may
internet connection like most inventory find its way to end users’
systems have. eyebrows because a desktop
computer is required for it to work.
2.4. Pros and Cons of Retail Electronic
Loading Assistant
Nearly anything that has advantage
also has a disadvantage. However, the
advantages always outweigh the
disadvantages just like in this work.
Pros of Retail Electronic Loading
Assistant.
The advantages of having a retail
electronic loading assistant are:
1. Convenience - By simply clicking
buttons, every transaction can
only last for about 2 seconds
depending if the customer already
has his or her name and or
number saved in the program.
2. Security - Staffs can no longer
edit the transactions made or
delete any transactions made.
Water or any unfortunate turn of
events can no longer erase a page
worth of transactions easily.