RELATIONAL DATABASES

AND EXCEL FOR DATA

ACCOUNTING INFORMATION SYSTEMS
FILES VS DATABASE SYSTEMS
All the fields containing data
about one entity is called a
record.
Database Management Systems
are programs that manages and
controls the data and the
interface between the data and
the application programs that
use the data stored in the
database.
Database is a set of interrelated,
Databases were developed to
centrally coordinated data file
address data proliferation of
that are stored with as little data
master files.
redundancy as possible.
Database Administrator is the
Database system is the
one responsible for
application program that access
coordinating, controlling, and
the database through DBMS
maintaining the database.
BASIC ELEMENTS OF A DATA HIERARCHY
FILE-ORIENTED SYSTEMS VS. DATABASE
SYSTEMS
USING DATA WAREHOUSES FOR BUSINESS
INTELLIGENCE
A data warehouse is one or more very
large databases containing both detailed
and summarized data for a number of
years that is used for analysis rather than
transaction processing.
• Uses database systems such as
Microsoft Access and Accounting
Systems such as SAP ERP and several
accounting systems for analysis.
Business Intelligence is used to analyze
large amount of data for strategic decision
making.
• Online Analytical Processing (OLAP)
uses queries to investigate hypothesized
relationships among data.
• Data Mining uses sophisticated
statistical analysis to discover un-
hypothesized relationships in the data.
ADVANTAGES OF DATABASE SYSTEMS

Data Integration. Master files are combined into large “pools” of data that many application programs access.

Data Sharing. Integrated data are more easily shared with authorized users. Databases are easily browsed to
research a problem or obtain detailed information underlying a report.

Minimal Data Redundancy and Data Inconsistencies. Because data items are usually stored only once, data
redundancy and data inconsistencies are minimized.

Data Independence. Because data and programs that use them are independent of each other, each can be
changed without changing the other. This facilitates programming and simplifies data management.

Cross-Functional Analysis. In a database system, relationships, such as association between selling costs and
promotional campaigns, can be explicitly defined and used in the preparation of management reports.
DATABASE SYSTEMS – LOGICAL AND
PHYSICAL VIEWS OF DATA
A record layout is a document that shows the
items stored in a file, including the order and
length of the data fields and type of data stored.
Database systems provides two
separate groups of data:
The logical view is how people conceptually
organize and understand relationships among data
The physical view refers to the way data are
physically arranged and stored in the computer
system.
DATABASE LOGICAL VIEW AND PHYSICAL
VIEW OF ACCOUNTS RECEIVABLE
 DATABASE SYSTEMS - SCHEMA
• Schema is a description of data elements in a
database, the relationships among them, and the
logical model used to organize and describe the data.
• Levels of Schema
• Conceptual-level schema is the organization-
wide view of the entire database, list all data
elements and the relationships among them.
• External-level schema is an individual user’s
view of proportions of a database, each of which
is referred to as a subschema.
• Internal-level schema is a low-level view of the
database, describes how the data are stored and
accessed, including record layouts, definitions,
addresses, and indexes.
• A subschema is a subset of the schema; the way the
user defines the data and the data relationships.
THREE
LEVELS OF
SCHEMA
THE DATA DICTIONARY AND DBMS
LANGUAGES
• A data dictionary contains information about the structure of the
database.
• Outputs include reports for the following:
• Programs or reports using a data item.
• Synonyms for a related data in the file.
• Data elements used by the user.
• Data Definition Language builds the data dictionary, creates the
database, describes the logical views, and specifies record or field
security constraints.
• Data Manipulation Language changes the database content, including
data element creations, updates, insertions, and definitions.
• Data Query Language is a high-level, English-like language that
contains powerful, easy-to-use commands that enable users to
retrieve, sort, order, and display data.
• Report writer – DBMS language that simplifies report creation.
SO WHERE WILL EXCEL COME IN?
WHAT WILL BE OUR TASK AS
ACCOUNTANTS?
FROM THIS POINT ONWARD IS A PART OF YOUR NOTES BE SURE TO READ THIS
BEFORE TAKING THE QUIZ..

WE WILL NO LONGER DISCUSS THE THEORIES BEHIND, INSTEAD WATCH THE

DEMONSTRATION VIDEO/LIVE.

SOFTWARE FOR THIS SESSION. MICROSOFT ACCESS AND MICROSOFT EXCEL,

GOOGLE FORMS CAN ALSO BE USED.
RELATIONAL DATABASES

01 02
Data models are an Relational data model is a
abstract representation of two-dimensional table
database contents. representation of data,
each row represents a
unique entity and each
column is a field where
record attributes are stored.
03
Tuple – a row in a table
that contains data about a
specific item in a database
table.
TYPES OF
ATTRIBUTES
• A primary key is the database
attribute, or combination of
attributes, that uniquely
identifies a specific row in a
table.

• A foreign key is an attribute in

a table that is also a primary
key in another table and is
used to link the two tables.
BASIC REQUIREMENTS OF A RELATIONAL
DATABASE
• Every column in a row must be single valued.
• Primary keys cannot be null.
• Foreign keys, if not null, must have values that correspond to the value of a primary key in another table.
• Entity integrity rule is a non-null primary key ensures that every row in a table represents something and that it can be
identified.

• All non-key attributes in a table must describe a characteristic of the objective identified by the primary
key.
• Referential integrity rule is foreign keys which link rows in one table to rows in another table must have values that
correspond to the value of a primary key in another table.
TWO APPROACHES TO DATABASE DESIGN

• Normalization – following relational database creation rules that is free from

delete, insert, and update anomalies.
• Semantic data modeling – the designer uses knowledge of business processes
and information needs to create a diagram that shows what to include in the
database.
END