involves describing the desired features and operations of the system including screen layouts, business rules, process diagrams, pseudo code, and other documentation.
establishes descriptions of the desired features and operations of the system including screen layouts, business rules, process diagrams, pseudo code, and other documentation  -design technical architecture -design system models
WorldCom 's accounting problems came to light early last year , and the company filed for bankruptcy in July 2002 , citing massive accounting irregularities .