33:010:458 accounting information systems · 2008-09-02 · 33:010:458 accounting information...

33:010:45833:010:458Accounting Information Accounting Information

SystemsSystems

Dr. Peter R. GillettAssociate Professor

Department of Accounting, Business Ethics and Information SystemsRutgers Business School–Newark and New Brunswick

Academic DirectorPrudential Business Ethics Center at Rutgers

October 15, 2007 Dr. Peter R. Gillett 2

A.I.S. Class 12: OutlineClassroom AssessmentOptionalities & CardinalitiesGroup Projects Stage 2Group Projects Stage 3Group Projects Stage 4Group Work Chapters 9 & 10Learning Objectives for Chapter 1Chapter 1 QuizLearning Objectives for Chapter 2Chapter 2 Quiz


Classroom Assessment15 students declined to complete this exercise or were absent104 responses


Classroom AssessmentThe most important thing I have learned

* REA Diagrams 41* Flowcharts 21* UML 14* Business processes, flow of accounting systems & documents, AIS 11* EER 9* REA 9 Steps / Most Important Slide(s) In The Universe 8* Working in groups, relying on others, teamwork 5* DFDs 4* Importance of databases 3* Primary & foreign keys 3* VISIO 3* Simplifying problems by breaking them down, thinking methodically 3* Optionalities & cardinalities 2* Steps 1-6 2* SLC & SDLC 2* Identifying relationships 2* Logical design 1* Physical Design 1* Time management 1* Nothing 1* Other items appearing once only 11


Classroom AssessmentWhat is least clear to me 2006

* Optionalities & cardinalities 35 16* DFDs & Context Diagrams 17 18* REA 17 5* UML 14 8* SQL 9 4* Identifying Relationships 8 9* Flowcharts 7 12

* Normalization 7 9* REA Ontology & associated terminology 7 6* Identifying significant business events, resources, agents, information, etc. 6 7* Defining attributes 6 7* EER diagrams 5 7* Chapters 8, 9 & 10 5 6* Nothing 4 4* Linking tables 4 0* Primary & foreign keys 3 5* Steps 7 – 9, creating tables 3 5* Items appearing once only, including “Most of it” 8 10


Optionalities and Cardinalities


Optionalities and CardinalitiesIn the rules and exception regarding linking database tables, we talk about 1:1, 1:M, M:1 and M:M relationshipsIn this context we are talking about CARDINALITIESThus, 1:M does NOT mean 1..*It means a relationship in which the maximum participation at one end is 1, and at the other end is *A: 0..1 ---------- 1..* is thus 1:MB: 0..* ---------- 1..1 is thus M:1C: 1..1 ---------- 0..* is thus 1:MD: 1..* ---------- 0..* is thus M:ME: 1..1 ---------- 0..1 is thus 1:1Recall the exception that says if the optionality is 0, the cardinality is treated as * for the purposes of linking tables, regardless of what it actually is:

* So in A above, the relationship is treated as M:M* And in E above, the relationship is treated as 1:M


Group Projects Stage 2It is clear that Stage 3 of the project cannot be successful until Stage 2 is fixedThere are problems at Stage 2 with identifying the entities, identifying the relationships, determining the optionalities and cardinalities, and specifying attributesEvery group needs to fix their REA diagrams before beginning Stage 3Only a small number of groups took advantage of the extra Office Hours last Friday to discuss their Stage 2 results – others should make appointments right awaySolutions should be posted to the Marketplace by today


Group Projects Stage 3Recall our conventions for keys on tables: underline primary keys, [ ] for foreign keys{ } are NEEDED for Step 6 but not permitted in tables at Step 8At Step 8, the Events will form part of your specific cycles –but be aware that the Resources and Agents may also form part of other groups’ cycles – and that since in an integrated data repository structure we want to implement each table once only, your tables must contain all the attributes that will be needed in ANY of the cycles –NEGOTIATE!


Group Projects Stage 3Camel Code naming conventions for files:* SalesOrder* TimeWorked* RawMaterials* Requisitions-RawMaterials* E.g.

SalesOrder (Order#, Date, [Customer#], [Salesperson#],DeliveryDateRequested)


Sales order

Pack goods

Ship goods

Receive cash

Return goods

Customer

Staff

1..*

0..1

1..1

0..1

1..1

0..*

0..* 1..1

0..*

1..1

0..*

1..1

0..* 1..1

0..*

1..1

0..*1..1

0..*

1..1

Credit allowance

0..1

0..1

Finished goods

Cash account

1..1 0..*

0..*

1..*

1..* 0..*

-Shipping clerk

-Accounts receivable clerk

1..1

0..*

1..1

0..*

1..*

0..* Shipper

0..* 1..1

-Receiving clerk

Director0..* 1..1

0..*

1..1

0..*

0..*

0..*

1..1

0..*

1..1

1..1

0..*

-Sales director


SalesOrder (SalesOrder#, SalesOrderDate, [Staff#], [AuthorizationDirector#], [Customer#], TargetShipmentDate, CustomerPurchaseOrder#)

Picking (Picking#, PickingDate, [SalesOrder#], [Staff#])Shipping (Shipping#, ShippingDate, [Picking#], [Staff#], [Customer#], [Shipper#],

ShippingWeight, ShippingCost, ShippingTracking#)ReceiveCash (Receipt#, ReceiptDate, [Staff#], [Customer#], [CashAccount#])ReceiveReturns (Return#, ReturnDate, [Shipping#], [Staff#], [Customer#], Reason,

ReturnCondition)AllowCredit (CreditNote#, CreditNoteDate, [Shipping#], [Director#], [Customer#],

AmountAllowed, Explanation)

FinishedGoods (FinishedGoods#, FinishedGoodsDescription, FinishedGoodsFabric, FinishedGoodsFit, FinishedGoodsCollarDesign, FinishedGoodsCollarSize, FinishedGoodsCuffStyle, FinishedGoodsSleeveLength, FinishedGoodsUnits, FinishedGoodsStandardCost, FinishedGoodsSellingPrice, FinishedGoodsBin#)

CashAccount (CashAccount#, CashAccountName, CashAccountDescription, BankName, BankAccount#)


Customer (Customer#, CustomerName, CustomerAddress, CustomerCity, [CustomerStateCode], CustomerZipCode, CustomerTelephone, CustomerContactName, CustomerCreditLimit)

Shipper (Shipper#, ShipperName, ShipperAddress, ShipperCity, [ShipperStateCode], [ShipperZipCode], ShipperTelephone, ShipperContactName)

Director (Director#, DirectorLastName, DirectorFirstName, DirectorMiddleInitial, DirectorSocialSecurity#, DirectorAddress, DirectorCity, [DirectorStateCode], DirectorZipCode, DirectorTelephone#, DirectorJobTitle, DirectorAnnualSalary, [DirectorPayPeriodCode], [DirectorMaritalStatusCode], [DirectorNJRateCode], DirectorTaxExemptions, DirectorNJTaxExemptions)

Staff (Staff#, StaffLastName, StaffFirstName, StaffMiddleInitial, StaffSocialSecurity#, StaffAddress, StaffCity, [StaffStateCode], StaffZipCode, StaffTelephone#, StaffJobTitle, StaffAnnualSalary, [StaffPayPeriodCode], [StaffMaritalStatusCode], [StaffNJRateCode], StaffTaxExemptions, StaffNJTaxExemptions)


SalesOrder-FinishedGoods ([SalesOrder#], [FinishedGoods#], QuantityOrdered)

Picking-FinishedGoods ([Picking#], [FinishedGoods#], QuantityPicked)

Shipping-FinishedGoods ([Shipping#], [FinishedGoods#], QuantityShipped)

Shipping-ReceiveCash ([Shipping#], [Receipt#], AmountReceived)

ReceiveReturns-FinishedGoods ([Return#], [FinishedGoods#], QuantityReturned)

ReceiveReturns -AllowCredit ([Return#], [CreditNote#])

ValidStateCode (StateCode, State, StateSalesTaxRate)ValidZipCode (ZipCode)


Group Projects Stage 4Use the Internal Control documentation discussed in class last weekAdd additional copies of pages as neededThe document is downloadable from BlackboardApplication Controls will be needed this year for your allotted cycles only, to save you timeComplete the documentation for the Internal Control Structure you will design for the newsystem, NOT for the existing system


Group Work Chapters 10

Chapter 10 Problems 6 & 7


Learning Objectives for Chapter 1Give an overview of the Windows environmentPresent key Windows features* Understand what objects are found on the desktop* Open, close, maximize, and minimize windows* Launch an application using the Start button* Use a dialog box* Exit an application* Use Windows Explorer to manage files and programs

and to launch a program* Create folders in Windows Explorer


Learning Objectives for Chapter 1* Get help on the current application* Launch multiple applications and switch between them* Pass data between Windows programs* Create and use desktop shortcuts* Modify the Start menu* Relocate the Taskbar* Exit Windows


Chapter 1 Quiz

?


Learning Objectives for Chapter 2Describe the Access database management system in detailUse predefined databasesImportant topics include the following:* Starting and exiting Access* Understanding the Access work surface icons* Using the Access objects, including tables, forms, queries,

and reports


Learning Objectives for Chapter 2* Opening and displaying database tables* Retrieving information with queries* Modifying tables’ contents with action queries* Creating and using forms to display and query tables and

databases* Designing and using database reports


Chapter 2 Quiz

?


Microsoft ACCESS 2003Tables, Queries, Forms, Reports, Pages, Macros, ModulesSelection Queries and Dynasets3 ways to sort dataSelection criteria* #* < > = <= >= <>* AND, OR, NOT

Action Queries* Make-Table* Update* Delete* Append

33:010:458 accounting information systems · 2008-09-02 · 33:010:458 accounting information...

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