Ais Romney 2006 Slides 04 Relational Databases

Ais Romney 2006 Slides 04 Relational Databases

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Ais Romney 2006 Slides 04 Relational Databases - Presentation Transcript

HAPTER 4 Relational Databases
INTRODUCTION
Questions to be addressed in this chapter:
How are databases different than file-based legacy systems?
Why are databases important and what is their advantage?
What is the difference between logical and physical views of a database?
What are the fundamental concepts of database systems such as DBMS, schemas, the data dictionary, and DBMS languages?
What is a relational database, and how does it organize data?
How are tables structured to properly store data in a relational database?
INTRODUCTION
Relational databases underlie most modern integrated AISs.
They are the most popular type of database used for transaction processing.
In this chapter, we’ll define the concept of a database.
FILE VS. DATABASES
Let’s examine some basic principles about how data are stored in computer systems.
An entity is anything about which the organization wishes to store data. At your college or university, one entity would be the student.
04/20/85 555-5555 Artie Moore 123-45-6789 11/24/86 444-4444 Ned Sanders 111-11-1111 10/11/84 333-3333 Alice Simpson 333-33-3333 Birth Date Phone Number First Name Last Name Student ID STUDENTS
FILE VS. DATABASES
Information about the attributes of an entity (e.g., the student’s ID number and birth date) are stored in fields .
04/20/85 555-5555 Artie Moore 123-45-6789 11/24/86 444-4444 Ned Sanders 111-11-1111 10/11/84 333-3333 Alice Simpson 333-33-3333 Birth Date Phone Number First Name Last Name Student ID STUDENTS
FILE VS. DATABASES
All the fields containing data about one entity (e.g., one student) form a record .
The example below shows the record for Artie Moore.
04/20/85 555-5555 Artie Moore 123-45-6789 11/24/86 444-4444 Ned Sanders 111-11-1111 10/11/84 333-3333 Alice Simpson 333-33-3333 Birth Date Phone Number First Name Last Name Student ID STUDENTS
FILE VS. DATABASES
A set of all related records forms a file (e.g., the student file).
If this university only had three students and five fields for each student, then the entire file would be depicted below.
04/20/85 555-5555 Artie Moore 123-45-6789 11/24/86 444-4444 Ned Sanders 111-11-1111 10/11/84 333-3333 Alice Simpson 333-33-3333 Birth Date Phone Number First Name Last Name Student ID STUDENTS
FILE VS. DATABASES
A set of interrelated, centrally coordinated files forms a database .
Student File Class File Advisor File
FILE VS. DATABASES
Database systems were developed to address the problems associated with the proliferation of master files.
For years, each time a new information need arose, companies created new files and programs.
The result: a significant increase in the number of master files.
FILE VS. DATABASES
This proliferation of master files created problems:
Often the same information was stored in multiple master files.
Made it more difficult to effectively integrate data and obtain an organization-wide view of the data.
Also, the same information may not have been consistent between files.
If a student changed his phone number, it may have been updated in one master file but not another.
Master File 1 Fact A Fact B Fact C Master File 2 Fact A Fact D Fact F Master File 1 Fact A Fact B Fact F Enrollment Program Fin. Aid Program Grades Program
FILE VS. DATABASES
A database is a set of inter-related, centrally coordinated files.
Database Fact A Fact B Fact C Fact D Fact E Fact F Enrollment Program Fin. Aid Program Grades Program Database Management System
FILE VS. DATABASES
The database approach treats data as an organizational resource that should be used by and managed for the entire organization, not just a particular department.
A database management system (DBMS) serves as the interface between the database and the various application programs.
Database Fact A Fact B Fact C Fact D Fact E Fact F Enrollment Program Fin. Aid Program Grades Program Database Management System
FILE VS. DATABASES
The combination of the database, the DBMS, and the application programs that access the database is referred to as the database system .
Database Fact A Fact B Fact C Fact D Fact E Fact F Enrollment Program Fin. Aid Program Grades Program Database Management System
FILE VS. DATABASES
The person responsible for the database is the database administrator .
As technology improves, many large companies are developing very large databases called data warehouses.
Database Fact A Fact B Fact C Fact D Fact E Fact F Enrollment Program Fin. Aid Program Grades Program Database Management System
IMPORTANCE AND ADVANTAGES OF DATABASE SYSTEMS
Database technology is everywhere.
Most new AISs implement a database approach.
Virtually all mainframe computer sites use database technology.
Use of databases with PCs is growing also.
IMPORTANCE AND ADVANTAGES OF DATABASE SYSTEMS
As accountants, you are likely to audit or work for companies that use database technology to store, process, and report accounting transactions.
Many accountants work directly with databases and will enter, process, and query databases.
Some will develop and evaluate internal controls necessary to ensure database integrity.
Others will be involved in the design and management of databases.
IMPORTANCE AND ADVANTAGES OF DATABASE SYSTEMS
Database technology provides the following benefits to organizations:
Data integration
Achieved by combining master files into larger pools of data accessible by many programs.
IMPORTANCE AND ADVANTAGES OF DATABASE SYSTEMS
Database technology provides the following benefits to organizations:
Data integration
Data sharing
It’s easier to share data that’s integrated.
IMPORTANCE AND ADVANTAGES OF DATABASE SYSTEMS
Database technology provides the following benefits to organizations:
Data integration
Data sharing
Reporting flexibility
Reports can be revised easily and generated as needed.
The database can easily be browsed to research problems or obtain detailed information.
IMPORTANCE AND ADVANTAGES OF DATABASE SYSTEMS
Database technology provides the following benefits to organizations:
Data integration
Data sharing
Reporting flexibility
Minimal data redundancy and inconsistencies
Because data items are usually stored only once.
IMPORTANCE AND ADVANTAGES OF DATABASE SYSTEMS
Database technology provides the following benefits to organizations:
Data integration
Data sharing
Reporting flexibility
Minimal data redundancy and inconsistencies
Data independence
Data items are independent of the programs that use them.
Consequently, a data item can be changed without changing the program and vice versa.
Makes programming easier and simplifies data management.
IMPORTANCE AND ADVANTAGES OF DATABASE SYSTEMS
Database technology provides the following benefits to organizations:
Data integration
Data sharing
Reporting flexibility
Minimal data redundancy and inconsistencies
Data independence
Central management of data
Data management is more efficient because the database administrator is responsible for coordinating, controlling, and managing data.
IMPORTANCE AND ADVANTAGES OF DATABASE SYSTEMS
Database technology provides the following benefits to organizations:
Data integration
Data sharing
Reporting flexibility
Minimal data redundancy and inconsistencies
Data independence
Central management of data
Cross-functional analysis
Relationships can be explicitly defined and used in the preparation of management reports.
EXAMPLE: Relationship between selling costs and promotional campaigns.
DATABASE SYSTEMS
Logical and Physical Views of Data
In file-oriented systems, programmers must know the physical location and layout of records used by a program.
They must reference the location, length, and format of every field they utilize.
When data is used from several files, this process becomes more complex.
DATABASE SYSTEMS
Database systems overcome this problem by separating the storage and use of data elements.
Two separate views of the data are provided:
Logical view
How the user or programmer conceptually organizes and understands the data.
DATABASE SYSTEMS
Database systems overcome this problem by separating the storage and use of data elements.
Two separate views of the data are provided:
Logical view
Physical view
How and where the data are physically arranged and stored.
DATABASE SYSTEMS
Database systems overcome this problem by separating the storage and use of data elements.
Two separate views of the data are provided:
Logical view
Physical view
Separating these views facilitates application development, because programmers can focus on coding the logic and not be concerned with storage details.
Database Enrollment by Class Logical View—User A Logical View—User B DBMS Operating System The DBMS translates users’ logical views into instructions as to which data should be retrieved from the database.
Database Enrollment by Class Logical View—User A Logical View—User B DBMS Operating System The operating system translates DBMS requests into instructions to physically retrieve data from various disks.
DATABASE SYSTEMS
The DBMS handles the link between the physical and logical views of the data.
Allows the user to access, query, and update data without reference to how or where it is physically stored.
The user only needs to define the logical data requirements.
DATABASE SYSTEMS
Separating the logical and physical views of data also means users can change their conceptualizations of the data relationships without making changes in the physical storage.
The database administrator can also change the physical storage of the data without affecting users or application programs.
DATABASE SYSTEMS
Schemas
A schema describes the logical structure of a database.
There are three levels of schema.
Conceptual level
The organization-wide view of the entire database—i.e., the big picture.
Lists all data elements and the relationships between them.
Subschema--User A Smith . . . A Jones . . . B Arnold . . .D Subschema--User B Subschema--User C Enroll Cash Receipt Classes Student Mapping external-level views to conceptual-level schema Mapping conceptual-level items to internal-level descriptions
DATABASE SYSTEMS
Schemas
A schema describes the logical structure of a database.
There are three levels of schema.
Conceptual level
External level
A set of individual user views of portions of the database, i.e., how each user sees the portion of the system with which he interacts.
These individual views are referred to as subschema .
Subschema--User A Smith . . . A Jones . . . B Arnold . . .D Subschema--User B Subschema--User C Enroll Cash Receipt Classes Student Mapping external-level views to conceptual-level schema Mapping conceptual-level items to internal-level descriptions
DATABASE SYSTEMS
Schemas
A schema describes the logical structure of a database.
There are three levels of schema.
Conceptual level
External level
Internal level
A low-level view of the database.
It describes how the data are actually stored and accessed including:
Record layouts
Definitions
Addresses
Indexes
Subschema--User A Smith . . . A Jones . . . B Arnold . . .D Subschema--User B Subschema--User C Enroll Cash Receipt Classes Student Mapping external-level views to conceptual-level schema Mapping conceptual-level items to internal-level descriptions
Subschema--User A Smith . . . A Jones . . . B Arnold . . .D Subschema--User B Subschema--User C Enroll Cash Receipt Classes Student Mapping external-level views to conceptual-level schema Mapping conceptual-level items to internal-level descriptions The bidirectional arrows represent mappings between the schema.
DATABASE SYSTEMS
The DBMS uses the mappings to translate a request by a user or program for data (expressed in logical names and relationships) into the indexes and addresses needed to physically access the data.
DATABASE SYSTEMS
Accountants are frequently involved in developing conceptual- and external-level schema.
An employee’s access to data should be limited to the subschema of data that is relevant to the performance of his job.
DATABASE SYSTEMS
The Data Dictionary
A key component of a DBMS is the data dictionary.
Contains information about the structure of the database.
For each data element, there is a corresponding record in the data dictionary describing that element.
DATABASE SYSTEMS
Information provided for each element includes:
A description or explanation of the element.
The records in which it is contained.
Its source.
The length and type of the field in which it is stored.
The programs in which it is used.
The outputs in which it is contained.
The authorized users of the element.
Other names for the element.
DATABASE SYSTEMS
Accountants should participate in the development of the data dictionary because they have a good understanding of the data elements in a business organization, as well as where those elements originate and how they are used.
DATABASE SYSTEMS
The DBMS usually maintains the data dictionary.
It is often one of the first applications of a newly implemented database system.
Inputs to the dictionary include:
Records of new or deleted data elements.
Changes in names, descriptions, or uses of existing elements.
Outputs include:
Reports that are useful to programmers, database designers, and IS users in:
Designing and implementing the system.
Documenting the system.
Creating an audit trail.
DATABASE SYSTEMS
DBMS Languages
Every DBMS must provide a means of performing the three basic functions of:
Creating a database
Changing a database
Querying a database
DATABASE SYSTEMS
DBMS Languages
Every DBMS must provide a means of performing the three basic functions of:
Creating a database
Changing a database
Querying a database
DATABASE SYSTEMS
Creating a database:
The set of commands used to create the database is known as data definition language (DDL) . DDL is used to:
Build the data dictionary
Initialize or create the database
Describe the logical views for each individual user or programmer
Specify any limitations or constraints on security imposed on database records or fields
DATABASE SYSTEMS
DBMS Languages
Every DBMS must provide a means of performing the three basic functions of:
Creating a database
Changing a database
Querying a database
DATABASE SYSTEMS
Changing a database
The set of commands used to change the database is known as data manipulation language (DML) . DML is used for maintaining the data including:
Updating data
Inserting data
Deleting portions of the database
DATABASE SYSTEMS
DBMS Languages
Every DBMS must provide a means of performing the three basic functions of:
Creating a database
Changing a database
Querying a database
DATABASE SYSTEMS
Querying a database:
The set of commands used to query the database is known as data query language (DQL) . DQL is used to interrogate the database, including:
Retrieving records
Sorting records
Ordering records
Presenting subsets of the database
The DQL usually contains easy-to-use, powerful commands that enable users to satisfy their own information needs.
DATABASE SYSTEMS
Report Writer
Many DBMS packages also include a report writer , a language that simplifies the creation of reports.
Users typically specify:
What elements they want printed
How the report should be formatted
The report writer then:
Searches the database
Extracts specified data
Prints them out according to specified format
DATABASE SYSTEMS
Users typically have access to both DQL and report writer.
Access to DQL and DML are typically restricted to employees with administrative and programming responsibilities.
RELATIONAL DATABASES
A DBMS is characterized by the type of logical data model on which it is based.
A data model is an abstract representation of the contents of a database.
Most new DBMSs are called relational databases because they use the relational model developed by E.F. Codd in 1970.
RELATIONAL DATABASES
The relational data model represents everything in the database as being stored in the forms of tables (aka, relations ).
Relation
RELATIONAL DATABASES
This model only describes how the data appear in the conceptual- and external-level schemas.
The data are physically stored according to the description in the internal-level schema.
Each row is called a tuple, which rhymes with “couple.”
Each row contains data about a specific occurrence of the type of entity in the table.
Each column in a table contains information about a specific attribute of the entity.
A primary key is the attribute or combination of attributes that uniquely identifies a specific row in a table.
In some tables, two or more attributes may be joined to form the primary key.
A foreign key is an attribute in one table that is a primary key in another table. 203 J.D. Radowski 1506 202 Xi Zhang 1503 316 Amy Melton 1419 420 Glen Howard 1418 Office No. First Name Last Name Advisor No. ADVISORS 1503 555-5555 Artie Moore 123-45-6789 1418 444-4444 Ned Sanders 111-11-1111 1418 333-3333 Alice Simpson 333-33-3333 Advisor No. Phone No. First Name Last Name Student ID STUDENTS
Foreign keys are used to link tables together. 203 J.D. Radowski 1506 202 Xi Zhang 1503 316 Amy Melton 1419 420 Glen Howard 1418 Office No. First Name Last Name Advisor No. ADVISORS 1503 555-5555 Artie Moore 123-45-6789 1418 444-4444 Ned Sanders 111-11-1111 1418 333-3333 Alice Simpson 333-33-3333 Advisor No. Phone No. First Name Last Name Student ID STUDENTS
Other non-key attributes in each table store important information about the entity. 203 J.D. Radowski 1506 202 Xi Zhang 1503 316 Amy Melton 1419 420 Glen Howard 1418 Office No. First Name Last Name Advisor No. ADVISORS 1503 555-5555 Artie Moore 123-45-6789 1418 444-4444 Ned Sanders 111-11-1111 1418 333-3333 Alice Simpson 333-33-3333 Advisor No. Phone No. First Name Last Name Student ID STUDENTS
RELATIONAL DATABASES
Alternatives for Storing Data
One possible alternate approach would be to store all data in one uniform table.
For example, instead of separate tables for students and classes, we could store all data in one table and have a separate line for each student x class combination.
Using the suggested approach, a student taking three classes would need three rows in the table.
In the above, simplified example, a number of problems arise.
11:00 AM Th 3 FIN-3213 555-5555 Artie Moore 123-45-6789 10:00 AM T 2 ACCT-3433 555-5555 Artie Moore 123-45-6789 9:00 AM F 7 ANSI-1422 444-4444 Ned Sanders 111-11-1111 8:00 AM W 5 MGMT-3021 444-4444 Ned Sanders 111-11-1111 10:00 AM T 2 ACCT-3433 444-4444 Ned Sanders 111-11-1111 12:00 PM TH 11 MGMT-3021 333-3333 Alice Simpson 333-33-3333 11:00 AM Th 3 FIN-3213 333-3333 Alice Simpson 333-33-3333 9:00 AM M 1 ACCT-3603 333-3333 Alice Simpson 333-33-3333 Time Day Section Course No. Phone No. First Name Last Name Student ID
Suppose Alice Simpson changes her phone number. You need to make the change in three places. If you fail to change it in all three places or change it incorrectly in one place, then the records for Alice will be inconsistent.
This problem is referred to as an update anomaly .
11:00 AM Th 3 FIN-3213 555-5555 Artie Moore 123-45-6789 10:00 AM T 2 ACCT-3433 555-5555 Artie Moore 123-45-6789 9:00 AM F 7 ANSI-1422 444-4444 Ned Sanders 111-11-1111 8:00 AM W 5 MGMT-3021 444-4444 Ned Sanders 111-11-1111 10:00 AM T 2 ACCT-3433 444-4444 Ned Sanders 111-11-1111 12:00 PM TH 11 MGMT-3021 333-3333 Alice Simpson 333-33-3333 11:00 AM Th 3 FIN-3213 333-3333 Alice Simpson 333-33-3333 9:00 AM M 1 ACCT-3603 333-3333 Alice Simpson 333-33-3333 Time Day Sect. Course No. Phone No. First Name Last Name Student ID
What happens if you have a new student to add, but he hasn’t signed up for any courses yet?
Or what if there is a new class to add, but there are no students enrolled in it yet? In either case, the record will be partially blank.
This problem is referred to as an insert anomaly .
11:00 AM Th 3 FIN-3213 555-5555 Artie Moore 123-45-6789 10:00 AM T 2 ACCT-3433 555-5555 Artie Moore 123-45-6789 9:00 AM F 7 ANSI-1422 444-4444 Ned Sanders 111-11-1111 8:00 AM W 5 MGMT-3021 444-4444 Ned Sanders 111-11-1111 10:00 AM T 2 ACCT-3433 444-4444 Ned Sanders 111-11-1111 12:00 PM TH 11 MGMT-3021 333-3333 Alice Simpson 333-33-3333 11:00 AM Th 3 FIN-3213 333-3333 Alice Simpson 333-33-3333 9:00 AM M 1 ACCT-3603 333-3333 Alice Simpson 333-33-3333 Time Day Sect. Course No. Phone No. First Name Last Name Student ID
If Ned withdraws from all his classes and you eliminate all three of his rows from the table, then you will no longer have a record of Ned. If Ned is planning to take classes next semester, then you probably didn’t really want to delete all records of him.
This problem is referred to as a delete anomaly .
11:00 AM Th 3 FIN-3213 555-5555 Artie Moore 123-45-6789 10:00 AM T 2 ACCT-3433 555-5555 Artie Moore 123-45-6789 9:00 AM F 7 ANSI-1422 444-4444 Ned Sanders 111-11-1111 8:00 AM W 5 MGMT-3021 444-4444 Ned Sanders 111-11-1111 10:00 AM T 2 ACCT-3433 444-4444 Ned Sanders 111-11-1111 12:00 PM TH 11 MGMT-3021 333-3333 Alice Simpson 333-33-3333 11:00 AM Th 3 FIN-3213 333-3333 Alice Simpson 333-33-3333 9:00 AM M 1 ACCT-3603 333-3333 Alice Simpson 333-33-3333 Time Day Sect. Course No. Phone No. First Name Last Name Student ID
RELATIONAL DATABASES
Alternatives for Storing Data
Another possible approach would be to store each student in one row of the table and create multiple columns to accommodate each class that he is taking.
This approach is also fraught with problems:
How many classes should you allow for in building the table?
The above table is quite simplified. In reality, you might need to allow for 20 or more classes (assuming a student could take many 1-hour classes). Also, more information than just the course number would be stored for each class. There would be a great deal of wasted space for all the students taking fewer than the maximum possible number of classes.
Also, if you wanted a list of every student taking MGMT-3021, notice that you would have to search multiple attributes.
FIN-3213 ACCT-3433 555-5555 Artie Moore 123-45-6789 ANSI-1422 MGMT-3021 ACCT-3433 444-4444 Ned Sanders 111-11-1111 MGMT-3021 FIN-3213 ACCT-3603 333-3333 Alice Simpson 333-33-3333 Class 4 Class 3 Class 2 Class 1 Phone No. First Name Last Name Student ID0
The solution to the preceding problems is to use a set of tables in a relational database.
Each entity is stored in a separate table, and separate tables or foreign keys can be used to link the entities together.
RELATIONAL DATABASES
Basic Requirements of a Relational Database
Every column in a row must be single valued.
In other words, every cell can have one and only one value.
In the student table, you couldn’t have an attribute named “Phone Number” if a student could have multiple phone numbers.
There might be an attribute named “local phone number” and an attribute named “permanent phone number.”
You could not have an attribute named “Class” in the student table, because a student could take multiple classes.
RELATIONAL DATABASES
Basic Requirements of a Relational Database
The primary key cannot be null.
The primary key uniquely identifies a specific row in the table, so it cannot be null, and it must be unique for every record.
This rule is referred to as the entity integrity rule .
Note that within each table, there are no duplicate primary keys and no null primary keys.
Consistent with the entity integrity rule.
RELATIONAL DATABASES
Basic Requirements of a Relational Database
A foreign key must either be null or correspond to the value of a primary key in another table.
This rule is referred to as the referential integrity rule .
The rule is necessary because foreign keys are used to link rows in one table to rows in another table.
Advisor No. is a foreign key in the STUDENTS table. Every incident of Advisor No. in the STUDENTS table either matches an instance of the primary key in the ADVISORS table or is null. 203 J.D. Radowski 1506 202 Xi Zhang 1503 316 Amy Melton 1419 420 Glen Howard 1418 Office No. First Name Last Name Advisor No. ADVISORS 1503 555-5555 Artie Moore 123-45-6789 1418 444-4444 Ned Sanders 111-11-1111 1418 333-3333 Alice Simpson 333-33-3333 Advisor No. Phone No. First Name Last Name Student ID STUDENTS
RELATIONAL DATABASES
Basic Requirements of a Relational Database
All non-key attributes in a table should describe a characteristic of the object identified by the primary key.
Could nationality be a non-key attribute in the student table?
Could advisor’s nationality be a non-key attribute in the student table?
RELATIONAL DATABASES
The preceding four constraints produce a well-structured (normalized) database in which:
Data are consistent.
Redundancy is minimized and controlled.
In a normalized database, attributes appear multiple times only when they function as foreign keys.
The referential integrity rule ensures there will be no update anomaly problem with foreign keys.
RELATIONAL DATABASES
An important feature is that data about various things of interest (entities) are stored in separate tables.
Makes it easier to add new data to the system.
You add a new student by adding a row to the student table.
You add a new course by adding a row to the course table.
Means you can add a student even if he hasn’t signed up for any courses.
And you can add a class even if no students are yet enrolled in it.
Makes it easy to avoid the insert anomaly.
Space is also used more efficiently than in the other schemes. There should be no blank rows or attributes.
Add a student here.
Leaves no blank spaces.
Add a course here.
Leaves no blank spaces.
When a particular student enrolls for a particular course, add that info here.
RELATIONAL DATABASES
Deletion of a class for a student would cause the elimination of one record in the student x class table.
The student still exists in the student table.
The class still exists in the class table.
Avoids the delete anomaly.
Ned still exists in the student table.
Even if Ned was the only student in the class, ACCT-3603 still exists in the course table.
If Ned Sanders drops ACCT-3603, remove Ned’s class from this table.
RELATIONAL DATABASES
There are two basic ways to design well-structured relational databases.
Normalization
Semantic data modeling
RELATIONAL DATABASES
There are two basic ways to design well-structured relational databases.
Normalization
Semantic data modeling
RELATIONAL DATABASES
Normalization
Starts with the assumption that everything is initially stored in one large table.
A set of rules is followed to decompose that initial table into a set of normalized tables.
Objective is to produce a set of tables in third-normal form (3NF) because such tables are free of update, insert, and delete anomalies.
Approach is beyond the scope of this book but can be found in any database textbook.
RELATIONAL DATABASES
There are two basic ways to design well-structured relational databases.
Normalization
Semantic data modeling
RELATIONAL DATABASES
Semantic data modeling (covered in detail in Chapter 15)
Database designer uses knowledge about how business processes typically work and the information needs associated with transaction processing to draw a graphical picture of what should be included in the database.
The resulting graphic is used to create a set of relational tables that are in 3NF.
RELATIONAL DATABASES
Advantages over simply following normalization rules:
Semantic data modeling uses the designer’s knowledge about business processes and practices; it therefore facilitates efficient design of transaction processing databases.
The resulting graphical model explicitly represents information about the organization’s business processes and policies and facilitates communication with intended users.
RELATIONAL DATABASES
Creating Relational Database Queries
Databases store data for people and organizations.
To retrieve the data, you query the database and its tables.
Chapter 4 of your textbooks provides some samples of database queries in Microsoft Access.
Try these on your own and/or with your instructor in class.
DATABASE SYSTEMS AND THE FUTURE OF ACCOUNTING
Database systems may profoundly affect the fundamental nature of accounting:
May lead to abandonment of double-entry accounting, because the redundancy of the double entry is not necessary in computer data processing.
May also alter the nature of external reporting.
EXAMPLE: External users could have access to the company’s database and manipulate the data to meet their own reporting needs.
DATABASE SYSTEMS AND THE FUTURE OF ACCOUNTING
The use of accounting information in decision making will be enhanced by:
Powerful querying capabilities that accompany database packages.
The ability to accommodate multiple views of the same underlying phenomenon.
The ability to integrate financial and operational data.
DATABASE SYSTEMS AND THE FUTURE OF ACCOUNTING
Accountants must become knowledgeable about databases so they can participate in developing the AIS of the future.
They must help ensure that adequate controls are included to safeguard the data and assure its reliability.
SUMMARY
You’ve learned how databases differ from file-based legacy systems.
You’ve learned why databases are important and what advantages they offer.
You’ve learned how the logical and physical views of a database differ.
You’ve learned about fundamental concepts of database systems such as DBMS, schemas, the data dictionary, and DBMS languages.
You’ve learned what a relational database is and how it organizes data.
You’ve learned how tables are structured to properly store data in a relational database.