L5+-+DATABASES+-+SAKAI

L5+-+DATABASES+-+SAKAI - ACCOUNTING INFORMATION SYSTEM...

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ACCOUNTING INFORMATION SYSTEM LECTURE #5 DATABASES
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IMPLEMENTING AN REA DIAGRAM IN  A RELATIONAL DATABASE Once an  REA diagram  has been  developed, it can be used to design a well- structured  relational database. Creating a set of  tables  from an REA  diagram automatically results in a well- structured relational database that is not  subject to the update, insert, and delete  anomalies.
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IMPLEMENTING AN REA DIAGRAM IN  A RELATIONAL DATABASE The three steps to implementing an REA  diagram in a relational database are: Create a table for: Each  distinct  entity in the diagram Each many-to-many relationship Assign attributes to appropriate tables Use foreign keys to implement one-to-one and one- to-many relationships. As discussed previously, REA diagrams will  differ across organizations because of  differences in business policies.
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IMPLEMENTING AN REA DIAGRAM IN  A RELATIONAL DATABASE The three steps to implementing an REA  diagram in a relational database are: Create a table for: Each  distinct  entity in the diagram Each many-to-many relationship Assign attributes to appropriate tables Use foreign keys to implement one-to-one and one- to-many relationships. As discussed previously, REA diagrams will  differ across organizations because of  differences in business policies.
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EXAMPLE create a table for each event, resource, agent,  and many-to-many relationship. Employee Customer Employee Sales Receive Cash Inventory Cash Accounts M M M 1 M M 1 1 M 1 1 1
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EXAMPLE Table Name Primary Key Foreign Key Other Attributes Sale Receive Cash Inventory Cash Customer Employee Sales-Inventory
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IMPLEMENTING AN REA DIAGRAM IN  A RELATIONAL DATABASE The three steps to implementing an REA  diagram in a relational database are: Create a table for: Each  distinct  entity in the diagram Each many-to-many relationship Assign attributes to appropriate tables Use foreign keys to implement one-to-one and one- to-many relationships. As discussed previously, REA diagrams will  differ across organizations because of  differences in business policies.
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IMPLEMENTING AN REA DIAGRAM IN  A RELATIONAL DATABASE Step 2:  Assign Attributes to Each Table The next step is to determine which attributes  should be included in each table. The designer needs to interview users and  management to identify which facts need to be  included in the database.
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L5+-+DATABASES+-+SAKAI - ACCOUNTING INFORMATION SYSTEM...

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