Why test, and the test strategy
Development means building the system: creating the file structures, forms, validation and reports.
Testing checks that the system works as the design says, and that it handles mistakes without crashing.
A test strategy decides what is tested and in what order: each module (a separate part), then each function (one task, such as 'record a loan'), then the whole system working together.
Testing small parts first makes errors easy to find. If the whole system fails at once, the fault could be anywhere.