class11 - 33:010:458 33:010:458 Accounting Information...

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Unformatted text preview: 33:010:458 33:010:458 Accounting Information Accounting Information Systems Systems r. Peter R. Gillett Dr. Peter R. Gillett Associate Professor Department of Accounting, Business Ethics and Information Systems Rutgers Business School–Newark and New Brunswick Accounting Information Systems A.I.S. Class 11: Outline A.I.S. Class 11: Outline ¡ Learning Objectives for Chapter 9 ¡ Designing the Data Repository Structure ¡ Event-Oriented Modeling ¡ Database Normalization ¡ Group Work for Chapter 9 ¡ id- rm Examination Mid term Examination ¡ Classroom Assessment October 7, 2009 Dr. Peter R. Gillett 2 October 7, 2009 Dr. Peter R. Gillett 2 Accounting Information Systems Learning Objectives for Chapter 9 Learning Objectives for Chapter 9 ¡ After studying this chapter you should be able to: * convert an extended entity relationship diagram to relational tables rticulate the conversion rules for mandatory * articulate the conversion rules for mandatory relationships * articulate the conversion rules for optional relationships * explain the concept of database normalization October 7, 2009 Dr. Peter R. Gillett 3 October 7, 2009 Dr. Peter R. Gillett 3 Accounting Information Systems Learning Objectives for Chapter 9 Learning Objectives for Chapter 9 ¡ After studying this chapter you should be able to: * describe the rules for determining whether a table conforms to first, second, or third normal form xplain the process of implementing tables in a * explain the process of implementing tables in a relational database system such as Microsoft Access * explain how forms in a relational database management system are used to implement information processes October 7, 2009 Dr. Peter R. Gillett 4 October 7, 2009 Dr. Peter R. Gillett 4 Accounting Information Systems Designing the Data Repository Structure for RDBMS Designing the Data Repository Structure for RDBMS ¡ There are three main issues involved in this step: * Identifying the required tables * inking the tables Linking the tables * Specifying the attributes for the tables October 7, 2009 Dr. Peter R. Gillett 5 October 7, 2009 Dr. Peter R. Gillett 5 Accounting Information Systems Identifying Required Tables Identifying Required Tables ¡ Every entity in the REA model will require a table with a primary key (subject to a possible decision to merge certain tables together during linking, or omit tables with nly one row) only one row) ¡ So there should normally be a table for every: * resource * vent event * agent ¡ Additional tables may be required to model certain pes of links between entities (see next slide) types of links between entities (see next slide) ¡ Finally, tables may be required for reference purposes by the information system (e.g., tables of valid State Codes, Discount Codes, etc.) October 7, 2009 Dr. Peter R. Gillett 6 , ) October 7, 2009 Dr. Peter R. Gillett 6 Accounting Information Systems Linking Tables Linking Tables - Choices Choices ¡ Create separate Link table * will always work...
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This note was uploaded on 03/19/2010 for the course ACCT 458 taught by Professor Gillett during the Fall '09 term at Rutgers.

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class11 - 33:010:458 33:010:458 Accounting Information...

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