Accounting Information Systems:

Essential Concepts and Applications

Fourth Edition by Wilkinson, Cerullo, Raval,

and Wong-On-Wing

Chapter 6: Data-Base
Modeling and Applications

The University of Trisakti

Introduction
We use the term Data Base to mean the
collected data sets that are organized and
stored as an integral part of a firms computerbased information system
Data Sets are flexible data structures that
include groupings of data that are logically
related

The Database Approach

to Data Storage
A Database is a set of computer files that
minimizes data redundancy and is accessed by one
or more application programs for data processing
The database approach to data storage applies
whenever a database is established to serve two or
more applications, organizational units, or types of
users
A Database Management System (DBMS) is a
computer program that enables users to create,
modify, and utilize database information efficiently

Characteristics of the
Database Approach
Data Independence - the separation of the data from
the various application programs and other accesses
by users
Data Standardization - data elements within a
database have standard definitions, thus stored data
are compatible with every application program that
accesses the data
One-Time Data Entry and Storage - individual data
values are entered into the database only once;
consequently, redundancy is reduced and
inconsistencies between data elements are eliminated

Characteristics of the
Database Approach
Data Integration - data sets integrate the data,
which enables all affected data sets to be updated
simultaneously
Shared Data Ownership - all data within a
database are owned in common by the users. The
portion of the database that is of interest to each user
is known as the sub-schema
Centralized Data Management - the database
management system stands guard over the database
and presents the logical view to users and
application programs

Program-Data
Independence

Application
Program A
Database
Management
System
Application
Program B

Figure 6-1

Database

Questions for Database

Design and Construction
What data management perspective should be adopted?
What is the proposed systems initial objective?
What systems and users will use the data?
Which existing or future systems will the proposed system interface
with?
How much data will be stored initially? In the future?
How many data accesses (reads and updates) will occur on an
hourly, daily, and monthly basis?
How can the data be organized, both logically and physically, to
best serve the users of the system?

Iterative Phases in Database

Development: Planning & Analysis
Planning

Cost-benefit Analysis
Effective usage Analysis

Analysis

Enterprise Diagram
User Requirements
Data requirements

Firms operations and relationships

Development of logical design

Expected output requirements

Inputs
Processes
Appropriate Conceptual Model
Data Modeling through Entity-Relationship Diagrams

Specification of logical view(s)

Designation of Primary and Secondary keys
Development of Data Dictionary

Iterative Phases in Database

Development: Detailed Design
Technical Specifications

Report Layouts
Data Flows
Screen Layouts
DBMS Selection
Data Definition Language (DDL)
Data Manipulation language (DML)
Query language [Structured Query Language (SQL) and/or
Query by Example (QBE)]
Data-base Control System (DBCS)

DBMS
Many DBMS packages allow users to:

Analyze Data
Prepare ad hoc or customized Reports
Create and Display Graphs
Create Customized Applications via
Programming Languages
Import and Export Data
Perform On-line Editing
Purge or Archive Obsolete Data
Backup data
Maintain Security Measures
Interface with Communication Networks

Iterative Phases in Database

Development: Post-Design Phases
Implementation
Testing
Unit Testing
System Testing
User Acceptance Test

Maintenance

Entity-Relationship Model
Relative to the detailed nature of Record layouts and
data dictionaries, Entity-Relationship (E-R) Models
provide a broader and more conceptual view of the
firms data
A Data Model documents the key entities in a firm
and the relationships or associations among those
entities
An Entity is an object that exists and is identifiable.
e.g., an agent, event, or a resource

Entity-Relationship Model
Conventions
Rectangles represent entities and diamonds represent
relationships.
Each rectangle is usually denoted by the attributes of
the entity.
E-R Diagrams can easily model the information
needs of the entire enterprise or segments of the
enterprise such as divisions or departments, and even
detailed data issues such as detailed data repositories
such as records and/or tables.

Database Relationships
In a database, relationships occur among data
elements for two reasons:
Because of the nature of the elements themselves.
e.g., the relationship between a customer no. and a
customer name
Because of the need to retrieve
information from a database in
some prescribed manner. e.g.,
customers and invoices.

Kinds of Relationships

No relationship. e.g., student numbers and physical plant codes

One-to-one relationship. This occurs least frequently, e.g.,
reference no. to course description; product no. to product
description; customer no. to customer name

Directed relationships - 2 views:

One-to-many relationship. e.g., advisor to students, customer to
invoices

Many-to-one relationship. e.g., invoice lines to invoice

Many-to-many relationship. e.g., students to courses, customers
to products

A Many-to-Many Relationship:
Variation of Figure 6-6
Customers

April

June

Summers

y
Bu

Product A
n

Products

Figure 6-6

Product B

Product C

Product D

Relational Databases
In a relational database, data are perceived by
users to be structured in the form of simple flat
files or tables
Each table consists of records that are
comprised of a key and associated data
elements
In order to lay claim as a relational database, it
must do the following:

Present data to users as tables only

Support the relational algebra functions of
Restrict (Select), Project, and Join without
requiring any definitions of access paths to support
these operations

Relational Algebra Functions in

a Relational Database - Select
Select (Restrict):
(Restrict) This function produces a
new table with only rows from a single
source table whose columns meet
prescribed conditions,
conditions e.g.,
Customer_Name=Adam Smith;
Smith
DOB=2/29/64;
2/29/64 Legal Residence=California,
California
etc

Select
Cust
No.

Cust. Date Credit Legal

Name of
Limit Res.
Birth

1000

Adam
Smith

3-12-62 1000

CA

1010

Lord
2-29-64 2000
Keynes

TX

Relational Algebra Functions in

a Relational Database - Project
This function produces a new table with only
some columns from a single source table. e.g.,
Project Student table on Student_Name
and Student_Major
Student_Name

Student_Major

Estudiante Garcia

French

Madeleine Notallbright

International Relations

Relational Algebra Functions in a

Relational Database - Select & Project

The combination of Select and Project

produces a new table with both fewer
columns and rows than the original
table. e.g., Project on Student_Name
and Student_Major where
Student_Major = Latin

Select & Project

Student_Name
Penny Pasta
Connie Curry
Tony Lama

Student_Major
Latin
Greek
Tibetan

Student_Name Student_Major
Penny Pasta
Latin

Student_Status
Senior
Freshman
Junior

Relational Algebra Functions

in a Relational Database - Join
The Join function produces a new table
from two or more source tables that
have at least one common column
The new table is wider than either of the
two source tables because it contains all
the columns from both source tables

Join

Customer_Name

Customer_Code

John Doe

1001

Customer_Code

Credit_Limit

1001

10,000

Customer_ Customer_
Name
Code

John Doe 1001

Credit_Limit

10,000

This may get repeated

twice, but then will be
eliminated under the
third normal form.

Query Languages for a

Relational Database
Structured Query Language (SQL)
SELECT CLIENT_NO, CLIENT_NAME,
PROJECT_NAME

FROM PROJ.TABL
WHERE CLIENT_NO = 531

Query-by-Example (QBE)
Use of Dynasets

Relational Databases:
Advantages & Disadvantages
Advantages
Ease of use for nontechnical users
Flexible structure
English-like commands
or menus
Easy structural changes

Disadvantages
Relative inefficiency
Huge storage space
required
More redundancy than
other data base
structures
Not suitable for highvolume applications

Hierarchical Database
Structure
The hierarchical data structure (or tree structure)
expresses hierarchical relationships among stored data.
The root node is at the top and for
any
two adjacent records, the elder
or
higher-level record is called the
parent
record.
record
The younger or lower-level record
is
called the child record and any
two
records on the same level are called sibling records.
records

The Hierarchical Conceptual Model

Customer

Salesperson

Invoice

Salesperson

In this model all data deemed

necessary must be defined
when the database is created
Invoice 1 Invoice 2 Invoice 3
The inverted tree structure
of the database means that
Line
Line
each node can only have one
Item 1
Item 2
parent
Therefore, the hierarchical
model only allows for one-toCustomer
one and one-to-many
relationships. Many-to-many
relationships cannot be
Invoice 1 Invoice 2 Invoice 3
modeled except through
duplication of data elements

Line
Item 1

Line
Item 2

Hierarchical Conceptual
Model - III
In this model, pointers must
be stored either within the
records or in separate index
files
Customer A

Rec.
Address

Rec.
Content

Forward
Pointer

1
2
3

Cust A
Cust B
Inv 10

4
6
0

Inv 9

Inv 16

Inv 8

Inv 12

Invoice 9 Invoice 12 Invoice 16 5

Customer B
Invoice 8

Invoice 10 7

The Use of Pointers in the

Hierarchical Conceptual Model
Rec.
Address

Rec.
Content

Forward
Pointer

1
2
3

Cust A
Cust B
Inv 10

4
6
0

Inv 9

Inv 16

Inv 8

Inv 12

The Network Structure

Like the Tree structure, the Network structure
establishes explicit access paths or links among
data nodes
Unlike the Tree Structure, however, the Network
structure:
Allows any data node to be linked to any other node
Permits entry at more points than a single root node
Requires at least one subordinate data node to have
two or more owner nodes

Network Database
Structure
The network data structure handles complex
relationships among records by linking related
records together with pointer fields
Pointer fields are embedded in each record
and contain disk addresses of related records
The pointers maintain the data relationships,
thereby enabling an AIS to prepare familiar
reports

Network Conceptual
Model - I
In this model there is no distinct data hierarchy.
This enables network models to handle all types of

relationships

Along with this ability, though, comes high inherent

complexity
Simple networks contain one-to-many relationships
Complex networks contain many-to-many
relationships. Usually these are reduced to numerous
one-to-many relationships through intersection
records

Network Conceptual
Model - II

Pointers are also used to link data

elements in network models.
Micro-computer-based network
models are uncommon. These are
more common in large mainframe
environments.

True Network Model Decomposed

to One-to-Many Relationships
Customers

Products

Customer

Product

Cust-Prod

Object-Oriented
Database Structure - I
The object-oriented database (OODB) is
a new type of database that stores objects
with (non-textual) information in them
These unstructured objects may be
graphic images, still photographs,
animated visual, music and speeches
Objects are grouped into object classes,
classes
with each member of the class having the
same set of attributes, which can be
manipulated

Object-Oriented
Database Structure - II
Object Classes feature class hierarchies
Super-classes are at the top of the hierarchies,
with classes and sub-classes linked below
Movement within class hierarchies is
downward from super-class to class to
subclass
Classes may also form sidewise associations,
associations
e.g., association of university person with
university; faculty with academic dept

Characteristics of Objects
Attributes
Make

Model

Year

Object

Drive

Operations

Engine
Size

Mileage

Car

Park

Lock

Wash

Color

Characteristics of Objects
Attributes
Part No.

Note that Objects possess 2 characteristics:

attributes & operations

Description

Qty
on Hand

Object
Reduce

Operations

Reorder
Point

Order
Qty

Supplier
No.

Inventory

Review
Qty

Reorder

Replace

Sometimes these may change objects

Object-Oriented
Database Structure - III
OODBs feature:

Encapsulation:
Encapsulation Storing procedures or operations
called methods with the data to which the methods relate.
This brings together the data attributes and operations pertaining
to objects and object classes
Because of encapsulation, the application programs that access
the data base can be greatly simplified, thereby reducing
programming errors

Inheritance: This allows subclasses to inherit methods and/or

data from higher classes within a class hierarchy
The major advantage of inheritance is that programmed
instructions (objects) are reusable.
Libraries of commonly used objects (programs) can be
maintained
These standardized programs (fully pre-tested and applied) can
greatly reduce reprogramming efforts

Inheritance Between
CONTROL
Classes
Operations:
Object
Class

Verify key
before Update
*
Other
*
operations
*

Object
Subclasses

ACCT-PAY

ACCT-REC

INVENTORY

Attributes:
Ven-Num (key)
*
Other
*
Attributes
*

Attributes:
Cust-Num (key)
*
Other
*
Attributes
*

Attributes:
Part-Num (key)
*
Other
*
Attributes
*

Accounting Information Systems:

Essential Concepts and Applications
Fourth Edition by Wilkinson, Cerullo,
Raval, and Wong-On-Wing

Copyright 2000 John Wiley & Sons, Inc. All rights reserved.
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