ahlawat-ACC321_Data_Modeling-88161112

ahlawat-ACC321_Data_Modeling-88161112 - DATA MODELING P&N...

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DATA MODELING P&N CHAPTER 7 DATABASE DESIGN: ERD & REA K&O CHAPTER 14 Dr. Sunita Ahlawat Class 2
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Business processes Organizations typically have five main types of business processes (sometimes called business cycles): financing acquisition/payment process human resource conversion process sales/collection process 2/13/2012 AHLAWAT 2
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Business Processes Sales/Collection (P&N Chapter 8) Purchase/Payment (P&N Chapter 9) Human Resource (P&N Chapter 10) Financing (P&N Chapter 11) Conversion (P&N Supplement) 2/13/2012 AHLAWAT 3
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cash equipment cash labor cash materials cash cash finished goods Labor Acquisition Cash disbursement Finance acquisition Finance repayment duality WIP Job Labor Operation Material Issue Purchase of fixed assets Cash disbursement Machine Operation Sale of inventory Cash receipt Materials Acquisition Cash disbursement duality duality duality duality duality Detailed Value Chain 2/13/2012 AHLAWAT 4
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Information processes Information processes include: recording maintaining reporting 2/13/2012 AHLAWAT 5
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Value Chain 2/13/2012 AHLAWAT 6
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Information customers: internal: o employees o management 2/13/2012 AHLAWAT 7 external: o investors o stockholders o creditors o customers o financial institutions o regulators o government
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Role of Accounting Professional Deciding: which events to capture information about what data relating to each event should be captured how data is to be captured while preventing input errors how data should be stored to optimize usability while maintaining integrity how meaningful reports can be generated on demand in real time 2/13/2012 AHLAWAT 8
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Database recap… In a relational database, tables store data. Data doesn’t “live” anywhere else, and that makes tables the central component of the database. If you don’t have tables, you don’t have a database. 2/13/2012 AHLAWAT 9
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Database Terms… Data are stored in computer systems in: Data hierarchy Entity Dr. AHLAWAT 2/13/2012
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Data Hierarchy Data organization Data must be organized efficiently it is organized in ascending order … 2/13/2012 Dr. AHLAWAT Bit (binary digit) Byte (eight bits) Data Field Record File Database
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Bits & Bytes Bits & Bytes 2/13/2012 Dr. AHLAWAT
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Entity Entity An entity is anything about which the organization wishes to store data. At TCNJ, one entity would be the student . STUDENTS Student ID Last Name First Name Phone Number Birth Date 333-33-3333 Simpson Alice 333-3333 10/11/84 111-11-1111 Sanders Ned 444-4444 11/24/86 123-45-6789 Moore Artie 555-5555 04/20/85 2/13/2012 Dr. AHLAWAT
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Field Information about the attributes of an entity (e.g., the student’s ID number and DOB) are stored in fields .
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This note was uploaded on 03/20/2012 for the course BUS LAW 320 taught by Professor Soos during the Spring '10 term at Rutgers.

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ahlawat-ACC321_Data_Modeling-88161112 - DATA MODELING P&N...

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