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Report in Accounting Information System
Report in Accounting Information System
1. Data
2. Instructions (programs)
DATABASE APPROACH
ADVANTAGES AND
DISADVANTAGES OF
THE TWO METHODS
WHAT IS DBMS?
1.
entities
Identify relationships between
entities
Prepare ER diagram (ERD)
structures
Access methods
Anomalies in Database
How to prevent?
Through Relational Tables and
Normalization Process
Various items of interest (customers,
inventory, sales) stored in SEPARATE tables
in database.
Advantages:
Removes all three anomalies
Efficient use of space.
Flexible. Users can form ad hoc relationships
for queries.
Normalization Process
Process that breaks up large, complex
tables into smaller tables that meet two
conditions:
all nonkey attributes (fields) in table are
dependent on primary key (PK)
all nonkey attributes (fields) are independent
of other nonkey attributes (fields)
Steps in Normalization
First normal
form (1NF)
Second
normal
form (2NF)
Third normal
form (3NF)
Only concerns
tables with
composite PKs.
When field depends
on another non-key
field in table.
1.
Remove
repeating
groups
2. Remove
partial
dependencie
s
3. Remove
transitive
dependencies
DDP VS CDP
Distributed Data
Processing
Disadvantages
Advantages:
Centralized Data
Processing
Deadlock Phenomenon
SAMPLE DATABASES
Enrollment System
PAYROLL SYSTEM
Accounting Department