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database - Lecture Notes on Analysis Design of Accounting...

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Lecture Notes on Analysis & Design of Accounting Databases Jagdish S. Gangolly 1 Department of Accounting & Law State University of New York at Albany September 24, 2003 1 c Jagdish S. Gangolly, 2003
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2 PREFACE The main object of teaching is not to give explanations, but to knock at the doors of the mind. If any boy is asked to give an account of what is awakened in him by such knocking, he will probably say something silly. For what happens within is much bigger than what comes out in words. Those who pin their faith on university examinations as the test of education take no account of this. Rabindranath Tagore These notes are prepared exclusively for the benefit of the students in the course Acc 682 Analysis & Design of Accounting Databases in the Depart- ment of Accounting & Law at the State University of New York at Albany, and are not to be used by others for any purpose without the express per- mission of the author. In these notes, I consider only Relational and Object-Relational Database Management Systems, and therefore do not deal with other DBMSes such as Hierarchical, Network, or pure Object databases. This should not be a major drawback in as much as the bulk of DBMSes used for accounting in the real world today are relational. I make use of much of the materials in the text for the course without explicit reference. The text is, A First Course in Database Systems, 2nd. ed by Jeffrey D. Ullman and Jennifer Widom (Prentice Hall, 2002) Programming in Prolog, 4th ed. by W.F. Clocksin and C.S. Mellish (Springer-Verlag, 1994) I shall be adding to these notes as we go along. You can download the file and print the pages that you need. You will find the instructions for viewing postscript files on the course homepage at http://www.albany.edu/acc/courses/acc682.fall2003/ Jagdish S. Gangolly Albany, NY 12222
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Contents 1 Introduction 5 1.1 File-Oriented Accounting Systems . . . . . . . . . . . . . . . . 5 1.2 Databases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 1.2.1 Conceptual view . . . . . . . . . . . . . . . . . . . . . 9 1.2.2 Architectural View . . . . . . . . . . . . . . . . . . . . 10 1.3 Database Integrity & ACID Properties . . . . . . . . . . . . . 11 2 Modeling of Databases 13 2.1 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 2.2 Database Modeling . . . . . . . . . . . . . . . . . . . . . . . . 13 2.3 Object Definition Language (ODL . . . . . . . . . . . . . . . . 15 2.3.1 Types in ODL . . . . . . . . . . . . . . . . . . . . . . . 19 2.4 Entity-Relationship Model . . . . . . . . . . . . . . . . . . . . 19 2.4.1 Binary and Multiway Relationships . . . . . . . . . . . 20 2.4.2 Weak Entity Sets . . . . . . . . . . . . . . . . . . . . . 21 2.4.3 A Sales Invoice Example . . . . . . . . . . . . . . . . . 21 3 The Relational Model & Database Design 25 3.1 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 3.2 The Relational Model . . . . . . . . . . . . . . . . . . . . . . . 26 3.2.1 An Example: Invoice Line . . . . . . . . . . . . . . . . 26 3.3 ODL To Relational Designs . . . . . . . . . . . . . . . . . . . 28 3.3.1 ODL To Relation Schema: Attributes . . . . . . . . . . 28 3.3.2 ODL to Relation Schema: Relationships . . . . . . . . 31 3.4 From ERDs to Relational Designs . . . . . . . . . . . . . . . . 32 3.5 Relational Database Design Theory . . . . . . . . . . . . . . . 33 3.5.1 Functional Dependencies . . . . . . . . . . . . . . . . . 33 3.5.2 Finding Relation Keys . . . . . . . . . . . . . . . . . . 36
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4 CONTENTS 3.5.3 Reasoning about Functional Dependencies . . . . . . . 41 3.5.4 Relational Database Design Criteria . . . . . . . . . . . 42 3.5.5 Boyce-Codd Normal Form . . . . . . . . . . . . . . . . 46
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Chapter 1 Introduction Endless invention, endless experiment, Brings knowledge of motion, but not of stillness; Knowledge of speech, but not of silence; Knowledge of words, and the ignorance of the word.
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