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

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33:010:458 A ntin Inf rm ti n Accounting Information Systems Dr. Peter R. Gillett Associate Professor Department of Accounting, Business Ethics and Information Systems Rutgers Business School–Newark and New Brunswick
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Accounting Information Systems 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 Mid-term Examination Mid term Examination Classroom Assessment October 7, 2009 Dr. Peter R. Gillett 2
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Accounting Information Systems Learning Objectives for Chapter 9 After studying this chapter you should be able to: * convert an extended entity relationship diagram to relational tables * articulate 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
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Accounting Information Systems 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 * explain 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 d i l management system are used to implement information processes October 7, 2009 Dr. Peter R. Gillett 4
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Accounting Information Systems Designing the Data Repository Structure for RDBMS There are three main issues involved in this step: * Identifying the required tables * Linking the tables * Specifying the attributes for the tables October 7, 2009 Dr. Peter R. Gillett 5
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Accounting Information Systems 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 only one row) So there should normally be a table for every: * resource * event * agent Additional tables may be required to model certain 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
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Accounting Information Systems Linking Tables Linking Tables - Choices Choices Create separate Link table * will always work * may often be unnecessary * sometimes the only choice (e.g., M:M) Post foreign keys Combine tables All three choices would work for 1:1 October 7, 2009 Dr. Peter R. Gillett 7
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Accounting Information Systems Linking Tables 1:1 Links * collapse the two entities into a single table or * post the primary key of either table as a foreign key post the primary key of either table as a foreign key in the other I will always want you to post a foreign key; if one entity is an event and the other not, post the non-event key as a foreign key on the event table.
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