PDF | This paper extends previous work in the context of database design in the accounting area and illustrates the power of the Structured. This project is the design and implementation of an accounting database assistance system to serve as an on-line education tool for college teachers to help. pdf. Accounting Database Design (Limited Version He has vast technical knowledge in database design and development, with more than 5 years research.

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In order to understand the dynamics of database design, let us understand the data processing cycle in the context of accounting. Data processing involves the. Accountancy. In chapter 14, you have learnt about the fundamentals of creating a database design in the context of accounting system. This chapter deals. course Acc Analysis & Design of Accounting Databases in the Depart- ment of Accounting & Law at the State University of New York at.

We begin to learn how to design and build a group of fundamental tables, representative of each accounting modules that forms the foundation of an accounting database.

Main Article Content

We learn how to normalize tables, by continuously adding and changing key fields, as we progress from one chapter to the next. This book is targeted for database developer, database administrator, accountant and university students, who wants to increase their knowledge and skill set in designing and developing a relational accounting database, and have interest in writing SQL query for accounting reports.

A basic understanding of relational database concepts will be advantageous, but is not assumed, as it is covered in this book.

It is also not assumed that the reader of this book Page 5 has any experience working with SQL, but will be helpful if you already have the knowledge.

Your workstation can be Windows 98, Window NT 4. Conventions To help you in better understanding this book, different typefaces is used to differentiate between SQL code and regular English, and also help you to identify key concepts. Text that you will type on your screen should appear in courier new type.

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How It Works After trying out the queries, there will be a further explanation, to help you relate what you have done to what you have just learned.

Chapter 1 Database Design Database A database is a place where data are stored in columns, and rows in a table, just like a spreadsheet, a database consist of one or several tables.

A table consists of many columns, known as fields, and each field consist of many rows, called records. Data stored in a table, can be retrieved, updated or even deleted through executing a set of instruction to a database.

This set of instruction is what we call SQL statement. When the first database was created, its design was not in perfect form.

The model of the design was to store data in a single stream of bytes. This is known as a flat-file database. A flat-file database is inefficient, given the lack of scalability and storage capacity. Relational Database Page 6 A relational database model is designed to contain several tables that can be joined together via the use of common related fields. The link of two or more tables is achieved through the use of primary key and foreign keys, known as a relationship.

The advantage of a relational database over a flat-file database is its ability to store data in different tables, with minimal duplication. Primary Key PK A primary key is an identifier that uniquely identifies a record stored in a table. By assigning a primary key to a particular field in a table, we can uniquely retrieve, update or delete certain records from a table. A primary key, can relate to other primary key created in another table.

A primary field cannot be null, means it must be populated with value. A user cannot insert a value in a primary field twice, as a primary field is a unique field, and it cannot contain two rows of records with the same value.

Foreign Key FK A primary key is known as a foreign key, if it links to a primary key of another table. A value entered in a foreign field, should be the same value entered in the primary field of another table. You could not enter a value as a foreign key that are not initially entered or exist in a primary field of another table.

Normalization Concept Normalization is a process that shows the method or way of designing a well- structured database. Under normalization methodology, we can restructure database by simply following the below main three steps: 1 First Normal Form 2 Second Normal Form 3 Third Normal Form 1 First Normal Form In the first normal form, a database designer is required to identify the type and group of data that each data item will fall in, and then decide which data should be used as the basis of creating individual table to contain them.

A phone book, generally consist of name, date of birth, address, phone number, place of work, and other details. We know that our main item data is Name and Location. Our next task, under the first normal form, is to eliminate repeating groups of data.

In order to ensure there is no duplication of data in each table, we need to identify a particular field to be a primary key. A primary key is a unique identifier that identifies particular records in a table, and it ensures that a value entered in its field can never be re-entered twice. This enforces data integrity and consistency.

By assigning the Name and Address as a primary key, we can now have more than one record that shares the same name and location. We must ensure that all existing fields in a table must depend on the primary key. We identify one more field that brings us to our third normal form. We could have more than one person working in the same place, thus, it is logical to create the field place of work as a separate table.

What is SQL?

Accounting Database Design And SQL Implementation Revisited

SQL, an abbreviation for Structured Query Language, is a language used to execute a set of instruction directed to a database. When you go to an auto-teller machine, to withdraw money, you need to press certain button, to instruct the machine what to do, when you go to the Internet, you use your keyboard or mouse to navigate or search for your favorite website, you are telling your machine what to do.

All this are possible with the help of SQL. The instruction received from a front-end application, generally perform the following task: 1 Select existing data 2 Insert new data 3 Update existing data 4 Delete existing data Page 8 SQL is a language governed by the American National Standards Institute ANSI , a standard committee that consists of database experts from industry and software vendors.

Thus, SQL is a universal and open language, meaning that, it is not owned by any industry. You can choose to install other version in your workstation, but you need to check the minimum requirement before you begin installing other version of Microsoft SQL Server. If Auto run is not enabled, double-click the Autorun. Click on the Next button to proceed to the next step. Page 9 3. The next step allows us to select the name of the computer on which you want to install Microsoft SQL Server.

By default, the installation Wizard will select the Local Computer option. As this is where we want to install our Microsoft SQL Server, we will accept the default on this screen. Page 10 4. Click on the Next button to proceed to the Installation Selection screen. Under this screen, we will accept the default option, which will create a new instance of SQL Server in your selected local computer. Click on the Next button to proceed to the next dialog box. In the User Information screen, by default the name and company name will be automatically filled with the same information you have given when you first installed your operating system.

If you prefer, you can change the name and company name before you click on the Next button. Click on the Next button once you have changed the name and the company name. Page 11 6. In this screen, you will be required to read the terms and condition of the License Agreement.

Press the Page Down key to see the rest of the agreement. Once you have read and agreed to the License Agreement, proceed to the next step by clicking on the Yes button. Page 12 7. Under the Installation Definition screen, you need to select the type of installation that you want to install in your local computer.

For our purpose, we will accept the default second option, as we want to make use of the Server and Client tools with administration capabilities.

Click the Next button to move to the next screen. If this is your first installation, the default checkbox will be checked by default. If you have previously installed SQL Server, the default checkbox would be grayed out, and you would have to give an instance name for this current installation.

The new instance name must be 16 characters or less and should begin with a letter or other acceptable character. Proceed to our next screen once your have given an instance name.

Page 13 9. On this screen, you are required to select the type of setup. By default, the program files and data files are directed to windows C drive. If you prefer to relocate the installation folder, you can do so by clicking on the Browse button. Click the Next button once you have completed this step. Page 14 Under the Select Component screen, you can view all the main and sub- component that allows you to select and install in your local computer.

For our purpose, we will select all components; together will its individual sub- components.

Under the Description label, you can view the function of each sub- component by checking on each of the sub-component checkbox. Click next, once you have selected all components. Page 15 Under the Services Accounts screen, you will have the option of selecting different account for each service or assigning the same account for each service.

For our purpose, we choose the first option, as this would eliminate any unnecessary problem that a domain user account would normally encounter. Click on the Next button to proceed to our next screen. Page 16 This screen allows you to configure the type of authentication mode that you prefer in order to gain access to SQL Server. If you choose the first option, SQL Server will use windows domain user account to verify the authenticity of the user, before granting access to SQL Server.

If you choose the second option, SQL Server will require an additional level of validation that would require a user login password. For our purpose, we will select the windows authentication mode option. Under the Collation Settings, will allow you to specify a set of guidelines that determine how information is being compared and collated in SQL Server.

For our purpose, we select the SQL Collations option. Page 17 If you are installing a named instance, the instance name would appear on the textbox, with a 0 port number specified.

If you are installing SQL Server for the first time, the port number is specified, by default. Once you have specified the Named Pipe name and the port number click on the Next button to move to our next step. Page 18 This is the last setup screen that will begin installing your SQL Server in your local computer.

Click the next button to begin the installation, or click the Back button if you want to change some of the previous setting. Page 19 Creating a Database Before we begin to discuss how to create tables, we need to create a database first. First, open your Enterprise Manager 2. Click on the Database folder, and select Tools from the Menu bar, and then click on Wizard.

Expand the Database, and then select Create Database Wizard. You would see a screen as shown below. Next Click on the OK button to proceed to the next step.

The next step of the Wizard will show you a summary of the installation guide that we will go through in the following setup process.

Click the Next button to proceed to the next screen. Page 20 6. In our next screen, we specify a name for our database. We can change the default location directory for the database and transaction log file, if you want to, by clicking on the three dotted button beside the textbox.

For our purpose, we shall accept the default location for both database and transaction log file. The transaction log file is used to record all transactions performed in your database and can be used for recovery purposes.

Page 21 7. Next, we specify the name and the size of our database files. By default, 1 megabyte size is allocated, but we change it to 5 megabytes for our current database.

Click on the Next button to proceed to the next screen. Page 22 8. We want to allow our database to grow automatically and with unrestricted file size, thus we accept the default options as specified on the below screen. How do you know what the minimum cardinalities should be?

Person is not effective or was on vacation for the period. For tables in a 1: N relationship. In event-event relationships. N relationship 2 Primary key for entity table is a single numeric field. Primary key for N: If you need several data elements about something. These are fields within entities. In assigning cardinalities.

Database Design: Logical & Physical Modeling

Flag for inappropriate content. Buscar dentro del documento. Ria Dumapias. Rashi Talwar. Anurag Kumar Jha. Jayvee Villaceran. Pardeep Mittal.

Eddie Kay. James Lanham. Chandan Srivastava. Karanbir Singh. Syafiqah Elyzza Roynie.Once you have read and agreed to the License Agreement, proceed to the next step by clicking on the Yes button.

If you only need one data element about something that is a field. When he collects from its customer, and then making payment to its creditors on its download due, all these transaction would be recorded also as a double-entry in the Journals Table.

If Auto run is not enabled, double-click the Autorun. Trademarked names may appear in this book.

Database Design: Having understood Dave requisition, we need to redefine the structure of the database design; we know that, he wants a real-time processing for all the posting of journals, the self-creating double-entry records for each level of order processing performed by Dave. Karanbir Singh. Second Normal Form At this stage, we have further identified another key element, the product category, as MaxCorp will also need to group its sale by category, in order to better analyze the marketability and profitability of each product type.

Normalization Concept Normalization is a process that shows the method or way of designing a well- structured database.

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