Accounting 384 Chapter 17

Spring 2012

ACCT 384- Accounting Information Systems

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In the previous class we discussed:
 Database
    How databases differ from file-based legacy systems. Why databases are important and what advantages they offer. How the logical and physical views of a database differ. Fundamental concepts of database systems such as DBMS, schemas, the data dictionary, and DBMS languages.

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Relational database
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What a relational database is and how it organizes data.
How tables are structured to properly store data in a relational database.

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Structured Query Language (SQL)
   Data Definition Language (DDL):

CREATE TABLE, ALTER TABLE, and DROP TABLE
Data Manipulation Language (DML): UPDATE, DELETE, and INSERT INTO Data Query Language (DQL): SELECT

 The steps for designing and implementing a database system
 Entity-Relationship (ER) data modeling

 REA model
 How to use the REA data model to design an AIS database

 How to draw an REA diagram of an AIS database
 How to read an REA diagram  Explain what an REA diagram reveals about the business activities and policies of the organization being modeled.

Accounting Information Business transactions IT

Decision making

Accounting Information

IT

Emphasize the concept of data as a valued resource to be managed for the use and benefit of the entire organization.

Database

In today’s business environment, data management is the defining factor in a firm’s success or failure.

 Most AISs use databases.
  To record accounting data in systematic fashion To organize accounting records in logical ways

 Modern AISs use computers.
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To be useful, the data must be stored and organized efficiently.

To systematically record data in convenient and useful formats To provide easy access to required information

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Accounting Information

IT

Emphasize the concept of data as a valued resource to be managed for the use and benefit of the... [continues]

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