265 - Text - Chapter 5

265 - Text - Chapter 5 - Chapter 5: Database AIS: Revenue...

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Chapter 5: Database AIS: Revenue Business Processes View 1 of 37 by: Uday S. Murthy, Ph.D., ACA Database AIS: Revenue Business Processes View Learning Objectives After studying this chapter you should be able to: use the General Systems Model to describe an information system for meeting the information needs relative to revenue business processes identify a comprehensive set of information needs and user requirements for a database driven information system for revenue business processes develop an extended entity relationship diagram depicting a data oriented view of revenue business processes convert an extended entity relationship diagram of revenue business processes to tables for implementation in a relational database system construct a context diagram and a level 0 data flow diagram depicting a process oriented view of revenue business processes identify the tables and database forms that would be created to implement the data and process oriented models indicate how accounting views such as a sales journal and current accounts receivable can be generated in a relational database system indicate how non-financial information needs can be met in a relational database system for revenue related business processes identify controls that should be implemented in a database system for revenue business processes indicate how a database system for revenue business processes can be audited using the features available in relational database systems adapt an existing database design to accommodate changes in users' needs and business rules The event-oriented database modeling approach (i.e., the REA approach) is aimed at capturing information about significant business events for all information customers. The goal is the construction of an enterprise-wide system that all users can access. The enterprise wide system stores data about business events at the most disaggregated level. Flexible views of financial and non-financial event data can be constructed. Note that the ultimate goal is to build a single integrated repository (i.e., database). In successive chapters we then explored the elements of information systems, the technology of information systems, the elements of database systems, systems analysis and design procedures, logical modeling using extended entity relationship modeling
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Chapter 5: Database AIS: Revenue Business Processes View 2 of 37 and data flow diagrams, the resources-events-agents orientation in applying EER modeling, physical modeling wherein the logical model was converted to a format that could be implemented in a relational database system, the nature of controls that should be present in database systems, and finally the techniques that could be used to audit a relational database system. This chapter and the next two chapters (6 and 7) relate the discussion of the previous
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This note was uploaded on 08/12/2008 for the course MBA 265 taught by Professor James during the Spring '08 term at CSU Sacramento.

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265 - Text - Chapter 5 - Chapter 5: Database AIS: Revenue...

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