TARLAC CHRISTIAN COLLEGE

5085 Buno Matatalaib, Tarlac City

STUDY TO SHEW THYSELF APPROVED UNTO GOD,
A workman that needeth not to be ashamed, rightly dividing the word of
truth. (II Timothy 2:15)

Name: CRISTEL ANN L. DOTIMAS Score:

Course/Year: BSA-2 Date:
Accounting Information System
Performance Task (Week 5)
Chapter 4 – Relational Databases

I. Review Questions

1. Contrast the logical and the physical views of data, and discuss why separate views are
necessary in database applications. Describe which perspective is most useful for each of
the following employees: a programmer, a manager, and an internal auditor. How will
understanding logical data structures assist you when designing and using database
systems?

Logical vs. Physical Views of Data:

Logical View: How people organize and understand data.
Physical View: How computers store and manage data.
Separate Views: Needed because people and computers see data differently.
Usefulness for Employees:
 Programmer: Focuses on logical view to write code.
 Manager: Needs logical view for decision-making.
 Internal Auditor: Focuses on physical view for data security.
Understanding Logical Data Structures: Helps design databases that work well and are
easy to use.

2. Relational DBMS query languages provide easy access to information about the
organization’s activities. Does this mean that online, real-time processing should be used
for all transactions? Does an organization need real-time financial reports? Why or why
not?

 Real-time Processing: Needed for transactions that require immediate handling.

 Need for Real-time Financial Reports: Depends on how quickly an organization needs
financial information for decision-making.

3. Compare and contrast the file-oriented approach and the database approach. Explain
the main advantages of database systems
.
 File-oriented Approach: Data is stored in separate files, leading to duplication and
management issues.
 Database Approach: Data is stored centrally, making it easier to integrate, share, and secure.
Advantages of Database Systems:
1. Data Integration and Sharing: Combines data from different sources easily.
2. Data Consistency and Integrity: Keeps data accurate and reliable.
3. Data Security: Controls access to data to keep it safe.
4. Reduced Data Redundancy: Avoids unnecessary repetition of data.
5. Improved Data Access and Manipulation: Makes it easier and faster to find and work with
data.
6. Data Concurrency and Recovery: Allows multiple users to access data simultaneously and
provides ways to recover data if needed.