acct 316 acct 316 acct 316 relational databases 4 uaa – acct 316 accounting information systems...

Download Acct 316 Acct 316 Acct 316 Relational Databases 4 UAA – ACCT 316 Accounting Information Systems Dr. Fred Barbee Chapter

If you can't read please download the document

Post on 27-Dec-2015

218 views

Category:

Documents

5 download

Embed Size (px)

TRANSCRIPT

  • Slide 1
  • Acct 316 Acct 316 Acct 316 Relational Databases 4 UAA ACCT 316 Accounting Information Systems Dr. Fred Barbee Chapter
  • Slide 2
  • Acct 316 Acct 316 Acct 316 Creating a database can be like creating a universe, only more complicated. At least when the universe was created, there was no one around to complain. Michael J. Hernandez Database Design for Mere Mortals Addison Wesley, Boston, 1997
  • Slide 3
  • Acct 316 Acct 316 Acct 316 An Out-of-the-Text Experience!
  • Slide 4
  • Acct 316 Acct 316 Acct 316 Types of Databases 4 Chapter
  • Slide 5
  • Acct 316 Acct 316 Acct 316 Types of Databases Operational Database Used whenever there is a need to collect, maintain, and modify data. Stores dynamic data (i.e., the data changes constantly and reflects up- to-the-minute information).
  • Slide 6
  • Acct 316 Acct 316 Acct 316 Types of Databases Analytical Database Used to store and track historical and time-dependent data.. Stores static data that is never (or rarely) modified. Information is applicable to a specific point in time.
  • Slide 7
  • Acct 316 Acct 316 Acct 316 Early Database Models 4 Chapter
  • Slide 8
  • Acct 316 Acct 316 Acct 316 Hierarchical Database Model Data is structured hierarchically. Visualize as an inverted tree. A single table acts as the root of the tree. Other tables act as branches flowing from the root.
  • Slide 9
  • Hierarchical Database Model Agents Entertainers Clients Schedule Payments Engagements
  • Slide 10
  • Acct 316 Acct 316 Acct 316 Network Database Model Visualize as an inverted tree. Several inverted trees may share branches, All of which are part of the same database structure.
  • Slide 11
  • The Network Database Model Agents Clients Entertainers Payments Musical Styles Engagements RepresentManage SchedulePerformPlayMake
  • Slide 12
  • A Basic Set Structure Relationship Owner Table Member Table Agents Clients Set Structure Represent
  • Slide 13
  • Acct 316 Acct 316 Acct 316 Enter... The Relational Database Model Relational Databases
  • Slide 14
  • Acct 316 Acct 316 Acct 316 Relational Database Model Data is stored in relations, which are perceived by the user as tables. Each relation is composed of tuples (records) and attributes (fields).
  • Slide 15
  • Fundamental Data Storage Concepts and Definitions Accounts Receivable File 2 Entities 2 Records Attributes Customer Customer Credit number name Address limit Balance Data values 301ABC Co. Box 51,000 400 555XYZ Co. Box 96,000 2,000 Individual fields
  • Slide 16
  • Acct 316 Acct 316 Acct 316 Relational Database Model The physical order of the records of fields in a table is completely immaterial. Each record in the table is identified by a field that contains a unique value.
  • Slide 17
  • A Relational Database Model Agents Clients Entertainers Musical Styles Entertainer Styles Engagements
  • Slide 18
  • Agent IDFirst NameLast NameHire DatePhone 100MikeHernandez05/16/02333-4444 101GregPiercy10/15/02444-3333 Client IDAgent IDFirst NameLast Name.. 9001100StewartJamison.. 9002101ShannonMcClain.. Agents Clients Ent IDAgent IDFirst NameLast Name.. 3000100JohnSlade.. 3001101MarkWeiser.. Client IDEnt IDEng. DateTime.. 9001300104/01/021-3 PM.. 9002300204/12/027-9 PM.. Entertainers Engagements
  • Slide 19
  • Acct 316 Acct 316 Acct 316 Now, Back to the Text
  • Slide 20
  • Acct 316 Acct 316 Acct 316 Double-Entry Vs. Database Accounting
  • Slide 21
  • Acct 316 Acct 316 Acct 316 Double-Entry Versus Database Accounting Luca Pacioli and double-entry accounting. Captures and stores key attributes of transactions in a highly aggregated form.
  • Slide 22
  • Acct 316 Acct 316 Acct 316 Double-Entry Versus Database Accounting The beloved debit/credit convention provided an important internal control feature in manual systems. Enter computerized accounting.
  • Slide 23
  • Acct 316 Acct 316 Acct 316 Double-Entry Versus Database Accounting The ability to quickly capture lots of data quickly... Date and time of purchase Identity of item purchased Store location Checkout station number Cashier number
  • Slide 24
  • Acct 316 Acct 316 Acct 316 Double-Entry Versus Database Accounting Consider a simple transaction: On November 18, 2002 we made a sale to Jones Enterprises for $10,000 on credit. Terms 2/10, n/30
  • Slide 25
  • Acct 316 Acct 316 Acct 316 How would we handle this transaction in a double-entry system?
  • Slide 26
  • Acct 316 Acct 316 Acct 316 Files Vs. Databases 4 Chapter
  • Slide 27
  • Slide 28
  • Fundamental Data Storage Concepts and Definitions Accounts Receivable File 2 Entities 2 Records Attributes Customer Customer Credit number name Address limit Balance Data values 301ABC Co. Box 51,000 400 555XYZ Co. Box 96,000 2,000 Individual fields
  • Slide 29
  • Acct 316 Acct 316 Acct 316 Basic File Types The master file, which is conceptually similar to a ledger in a manual system. The transaction file, which is conceptually similar to a journal in a manual system.
  • Slide 30
  • Acct 316 Acct 316 Acct 316 Basic File Types For many years, companies created new files and programs each time an information need arose. This proliferation of master files created problems:
  • Slide 31
  • Acct 316 Acct 316 Acct 316 Basic File Types Often the same data was stored in two or more separate files. The specific data values stored in the different files were not always consistent.
  • Slide 32
  • File-Oriented Approach Application program #1 File # 1 Item A Item B Item C Application program #2 File # 2 Item B Item D Item E
  • Slide 33
  • Acct 316 Acct 316 Acct 316 How would we handle this transaction in a relational database system.
  • Slide 34
  • Acct 316 Acct 316 Acct 316 Databases The database approach views data as an organizational resource that should be... used by, and managed for, the entire organization
  • Slide 35
  • Acct 316 Acct 316 Acct 316 Databases A database is a set of interrelated, centrally coordinated files. Focus is on Data integration Data sharing
  • Slide 36
  • Database Approach Application program #3 Application program #2 Database management system Application program #1 Item A Item B Item C Item D Item E Database
  • Slide 37
  • Database System Application program #3 Application program #2 Database management system Application program #1 Item A Item B Item C Item D Item E Database DBMS refers to programs that control the data and interfaces between the data and the application programs. The Data Base Administrator (DBA) is responsible for the database.
  • Slide 38
  • A Database Accounting System
  • Slide 39
  • Acct 316 Acct 316 Acct 316 Advantages & Disadvantages of Relational Database Systems
  • Slide 40
  • Slide 41
  • Acct 316 Acct 316 Acct 316 Advantages Reduce data storage costs Eliminate data redundancy Eliminate data inconsistencies Avoid duplicate processing
  • Slide 42
  • Acct 316 Acct 316 Acct 316 Advantages Ease add, delete, and update data maintenance tasks Make data independent of applications Centralize data management Centralize data security
  • Slide 43
  • Acct 316 Acct 316 Acct 316 Advantages Ease report modifications and updats Provide ad hoc query capabilities Facilitate cross-functional data analysis
  • Slide 44
  • Acct 316 Acct 316 Acct 316 Advantages Permit multiple users simultaneous data access.
  • Slide 45
  • Acct 316 Acct 316 Acct 316 Disadvantages Greater hardware requirements The database software itself Employing a database administrator.
  • Slide 46
  • Acct 316 Acct 316 Acct 316 Disadvantages Centralization of data... System operation becomes critical Incorrect data entry corrupts many users work Territorial disputes over data ownership may arise
  • Slide 47
  • Acct 316 Acct 316 Acct 316 One Last Disadvantage
  • Slide 48
  • Acct 316 Acct 316 Acct 316 Its Your Turn! Discussion Question 4.3 p. 99
  • Slide 49
  • The text explained how database technology may eliminate the need for double-entry accounting. This creates three possibilities: The double-entry model will be abandoned, The double-entry model will not be used directly, but an external-level schema based on the double- entry model will be defined for accountants use; or The double entry model will be retained in database systems. Which alternative do you think is most likely to occur? Why?
  • Slide 50
  • Acct 316 Acct 316 Acct 316 Logical View Vs. Physical View
  • Slide 51
  • Acct 316 Acct 316 Acct 316 Physical View
  • Slide 52
  • Acct 316 Acct 316 Acct 316 Physical View The physical view refers to how and where the data are physically arranged and stored on disk, tape, CD-ROM

Recommended

View more >