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Lecture Accounting information systems (9th edition): Chapter 5 - Marshall B. Romney, Paul John Steinbart

Chapter 5 - Data modeling and database design. Learning objectives: Discuss the steps for designing and implementing a database system; use the REA data model to design an AIS database; draw an Entity-Relationship (E-R) diagram of an AIS database; build a set of tables to implement an REA model of an AIS in a relational database; read an E-R diagram and explain what it reveals about the business activities and policies of the organization being modeled. | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Data Modeling and Database Design Chapter 5 ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Learning Objectives Discuss the steps for designing and implementing a database system. Use the REA data model to design an AIS database. Draw an Entity-Relationship (E-R) diagram of an AIS database. Build a set of tables to implement an REA model of an AIS in a relational database. Read an E-R diagram and explain what it reveals about the business activities and policies of the organization being modeled. 5- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction Ashton Fleming, the accountant for S&S, is learning that designing a relational database for S&S is not as easy as the computer store salesperson made it . | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Data Modeling and Database Design Chapter 5 ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Learning Objectives Discuss the steps for designing and implementing a database system. Use the REA data model to design an AIS database. Draw an Entity-Relationship (E-R) diagram of an AIS database. Build a set of tables to implement an REA model of an AIS in a relational database. Read an E-R diagram and explain what it reveals about the business activities and policies of the organization being modeled. 5- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction Ashton Fleming, the accountant for S&S, is learning that designing a relational database for S&S is not as easy as the computer store salesperson made it seem. He is planning to attend a seminar to teach accountants the basics on how to design a relational database. 5- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction Ashton hopes to have answers for the following questions by the end of the seminar: What are the basic steps to follow when designing a database? When creating a relational database, how exactly do you decide which attributes belong in which tables? 5- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction How can you document an AIS that is implemented as a relational database? This chapter explains how to design and document a relational database for an accounting information system. It focuses on one of the aspects of database design, data modeling. 5- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction This chapter also introduces the REA .