Summary Accounting Information System

Database Management System

Presented by:
SYAHRIZAL (A311 10 267) ACCOUNTING FACULTY OF ECONOMIC & BUSINESS UNIVERSITY OF HASANUDDIN 2012

Flat-file versus database environments Computer processing involves two components: data and instructions (programs). Conceptually, there are two methods for designing the interface between program instructions and data: file-oriented processing: A specific data file was created for each application data-oriented processing: Create a single data repository to support numerous applications. Disadvantages of file-oriented processing include redundant data and programs and varying formats for storing the redundant data. The format for similar fields may vary because the programmer used inconsistent field formats. Data Redundancy & Flat-File Problems Data storage Data updating Currency of information Task-data dependency

Advantages of the Database Approach included in (1) no data redundancy, (2) single update, (3) current values, and (4) task-data independence. Database management system Features are User Programs, Direct Query, Application Development, Backup and Recovery, Database Usage Reporting, and Database Access. Internal Controls and DBMS The purpose of the DBMS is to provide controlled access to the database. The DBMS is a special software system programmed to know which data elements each user is authorized to access and deny unauthorized requests of data. Data Definition Language is a programming language used to define the database to the DBMS. Data Manipulation Language is the proprietary programming language that a particular DBMS uses to retrieve, process, and store data. The query capability permits end users and professional programmers to access data in the database without the need for conventional programs.

Three Types of Anomalies are (1) insertion anomaly, (2) deletion anomaly, and (3) update anomaly.

Advantages of Relational Tables are (1) Removes all three anomalies, (2) Various items of interest (customers, inventory, sales) are stored in separate tables, (3) Space is used efficiently, and (4) Very flexible. Users can form ad hoc relationships. Accountants and Data Normalization The update anomaly can generate conflicting and obsolete database values. The insertion anomaly can result in unrecorded transactions and incomplete audit trails. The deletion anomaly can cause the loss of accounting records and the destruction of audit trails. Accountants should have an understanding of the data normalization process and be able to determine whether a database is properly normalized. Six Phases in Designing Relational Databases are Identify entities, Construct a data model showing entity associations, Add primary keys and attributes to the model, Normalize the data model and add foreign keys, Construct the physical database, and Prepare the user views.

Database in a distributed environment is the distributed data processing as an alternative to the centralized approach. Centralized Databases in DDP Environment The data is retained in a central location. Remote IPUs send requests for data. Central site services the needs of the remote IPUs. The actual processing of the data is performed at the remote IPU.