05 - Accounting Information Systems, 8e1 SOLUTIONS FOR...

Info iconThis preview shows pages 1–3. Sign up to view the full content.

View Full Document Right Arrow Icon
Accounting Information Systems, 8e 1 SOLUTIONS FOR CHAPTER 5 Discussion Questions DQ 5-1 What are the basic components of a database management system (DBMS)? Discuss the relationship between the above components of DBMS and the functional model of information systems discussed in Chapter 1. ANS. The four basics components (or features or functions) of a DBMS are tables, queries, forms, and reports. A good illustration of this is the new ‘Create’ tab in Access, which is divided into four sections (Tables, Forms, Reports, and Other which includes queries and macros, i.e., application-type features for processing data). It is probably worthwhile to point out that even a relatively small and simple database like Access (at least, compared to the larger relational databases in SAP and Oracle, for example) is still a fully-capable DBMS. Note that tables are the database per se and the other features are what make the software a DBMS. It should also be noted that DBMS almost always have security features, such as the ability to create passwords for access into the database and access authorization levels for the various tables and other database objects. For example, the DBA could restrict a specific user to access to the customer table only (and no other tables in the database) and to ‘read only’ to the customer table. In this case, the user would not be able to add, change, or delete data already in the table. The following table can be used for the discussion of the relationships between (1) the above components of DBMS and (2) the functional model of information systems discussed in Chapter 1: Components of DBMS Functional IS Model Forms Input (also, output) Tables Storage Queries Processing
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
2 Solutions for Chapter 5 Reports Output DQ5-2 How has the technological availability and implementation of DBMSs benefited decision makers in organizations? ANS. Database management systems have allowed access to cross-functional/cross-application data providing insight to decision makers. For example, in an integrated system, reports from inventory and billing may be available to identify problem products (customers refusing to pay, or slow payers). Decisions to sell to a customer on credit may be made instantaneously, when unshipped orders, accounts receivable, credit line information, and payment information are contained in an integrated database. DQ5-3 What is data independence? Why is it important in a comparison of application and database approaches to storing data? ANS. Data independence means that the data is decoupled from the applications (programs) that use the data. In a file management system, data is subordinate to, or dependent upon, the application program that uses the data. For example, adding a field to a record in an application environment would require that the program that accesses the data also be changed. In a database system, such program changes are rarely needed. Also, in a database approach, the data become the focus of attention, the data can be
Background image of page 2
Image of page 3
This is the end of the preview. Sign up to access the rest of the document.

Page1 / 16

05 - Accounting Information Systems, 8e1 SOLUTIONS FOR...

This preview shows document pages 1 - 3. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online