class12 - 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 12: Outline Classroom Assessment Optionalities & Cardinalities Group Work Chapter 9 Group Projects Stage 2 Group Projects Stage 3 Group Projects Stage 4 Group Work Chapter 10 Learning Objectives for Chapter 1 Chapter 1 Overview – Introduction to Microsoft Access h i Chapter 1 Quiz Learning Objectives for Chapter 2 Chapter 2 Quiz Ch 2 O i D b d A i S October 12, 2009 Dr. Peter R. Gillett 2 Chapter 2 Overview – Databases and Accounting Systems
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Accounting Information Systems Classroom Assessment 8 students declined to complete this exercise or were absent 141 responses October 12, 2009 Dr. Peter R. Gillett 3
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Accounting Information Systems Classroom Assessment The most important thing I have learned * REA Diagrams 40 * Flowcharts 37 * Working in groups, relying on others, teamwork 21 * Time management 11 * Importance of organized information & databases for accounting 10 * 9 Steps of REA 9 * Business processes, flow of accounting systems & documents 6 * EER 4 * Importance and use of A.I.S. 4 * Optionalities & cardinalities 4 * How A.I.S. set up & data is stored 4 * UML 3 * Database concepts 3 * SLC & SDLC 2 * Ash Accounting 2 * Advantages of computerizing accounting 2 * Need to stay up to date 2 * Organization 2 * Nothing 1 * Other items appearing once only 30 October 12, 2009 Dr. Peter R. Gillett 4
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Accounting Information Systems Classroom Assessment What is least clear to me 2008 * DFDs & Context Diagrams & various levels 51 29 * REA 37 25 * Identifying significant events, resources & agents 17 0 * Optionalities & cardinalities 16 16 * UML 10 10 UML * Flowcharts 10 4 * Primary & foreign keys / composite keys 9 6 * Chapter 9 6 10 * Defining attributes 6 7 * Chapter 10 / Internal Controls 6 6 * Business v. information processes 5 0 * N li i 4 Normalization 4 3 * REA Ontology & associated terminology 4 3 * Tables 4 0 * Chapter 6 4 0 * EER diagrams 3 5 * Chapter 7 3 3 * Chapter 8 3 0 0 * Steps 7 – 9 2 2 * Chapter 1 Appendix 2 0 * 9 Steps of REA 2 0 * Nothing 1 5 * Identifying Relationships 0 11 * SQL 0 4 * It i l i l di “M t f it” 13 October 12, 2009 Dr. Peter R. Gillett 5 Items appearing once only, including “Most of it” 13 11
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Accounting Information Systems Optionalities and Cardinalities October 12, 2009 Dr. Peter R. Gillett 6
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Accounting Information Systems October 12, 2009 Dr. Peter R. Gillett 7
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Accounting Information Systems Optionalities and Cardinalities In the rules and exception regarding linking database tables, we talk about 1:1, 1:M, M:1 and M:M relationships In this context we are talking about CARDINALITIES Thus, 1:M does NOT mean 1..* Thus, 1:M does NOT mean 1.. It means a relationship in which the maximum participation at one end is 1, and at the other end is * A: 0..1 ---------- 1..* is thus 1:M B: 0 * ---------- 1 1 is thus M:1 B: 0.. ---------- 1..1 is thus M:1 C: 1..1 ---------- 0..* is thus 1:M D: 1..* ---------- 0..* is thus M:M E: 1..1 ---------- 0..1 is thus 1:1 Recall the exception that says if the optionality is 0, the cardinality is
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