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Chapter 9 Page 99

CHAPTER 9
DATABASE MANAGEMENT SYSTEMS
REVIEW QUESTIONS
1.

database planning, design, implementation, operation and maintenance, and change


and growth.

2.

the users, the database management system, the database administrator, and the
physical database structures.

3.

The primary difference between the network and hierarchical models is in the
parent-child relationship. The network model allows a child file to have multiple
parents. The hierarchical model permits a child to be associated with only one
parent record.

4.

a.

No data redundancy

b. Single update of data


c.

Current values for all user applications

d. Task-data independence.

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5.

program development, backup and recovery, database usage reporting, and


database access.

6.

One level is the schema, which is the conceptual view of the data. The schema
describes the entire database, and it represents the database logically. The second
level is the internal view which is the physical arrangement of the records. At this
level, the physical data records are described as well as linkages between files. The
next level is the subschema, which is the external view of the database that specific
users have authorization to use. This is also called the user view. This is the level
that users find of most interest.

7.

The primary key is a table attribute the value of which is unique to the record. It is a
unique identifier.

8.

Logically related tables need to be physically connected to achieve the associations


described in the data model. This is accomplished by embedding the primary key of
one table into the related table as a foreign key.

9.

The data dictionary describes every data element in the database. The data
dictionary enables all users (and programmers) to share a common view of the data
resource, thus facilitating greatly the analysis of user needs.

10.

An organization has three diverse operating units: tractors, sewing machines, and
computer chips. These units have different customers, suppliers, and production
facilities. Operating data are consolidated for financial reporting only.

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11.

An entity is anything about which the organization wishes to capture data. Entities
may be physical, such as Inventory, Customer, or Employee. They may also be
conceptual, such as Sale (to a customer), Accounts Receivable, or Accounts
Payable.

12.

The XYZ company is a geographically distributed organization with several sites


around the country. Users at these sites need rapid access to common data for
read-only purposes.

13.

(1:0,1) Every occurrence (record) is for one entity (Employee), there is a possibility
of zero or one occurrence in the related entity (Company Car).
(1:1) Describes a situation in which each record in one entity is always associated
with one (and only one) record in the associated entity. For example,
a company laptop computer is assigned to only one manager, and
every manager is assigned only one laptop.
(1:M) An example of this situation is that each item of Inventory (entity) is supplied
by one and only one Vendor (related entity), but each Vendor
supplies one or many different Inventory items to the company.
(M:M) A company with a policy of purchasing the same types of inventory from
multiple suppliers would have a M:M association between the Vendor
and Inventory entities.

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14.

The term association pertains to the nature of the relationship between two entities.
This is represented by a verb such as shipped, requests, or receives. Cardinality is
the degree of association between two entities. Simply stated, cardinality describes
the number of possible occurrences in one table that are associated with a single
occurrence in a related table.

15.

In a many-to-many association, a link table with a combined (composite) key


consisting of the primary keys of the two related tables is created in order to link the
related tables.

16. a.

All occurrences at the intersection of a row and column are a single value. No

multiple values (repeating groups), partial dependencies, or transitive dependencies


are allowed.
b. The attribute values in any column must all be of the same class.
c.

Each column in a given table must be uniquely named.

d. Each row in the table must be unique in at least one attribute that is considered to be
the primary key.
17. a.

RestrictExtracts rows that satisfy the given condition from a specified table

and places these rows into a new table.


b. ProjectExtracts columns from a specified table and places these attributes
(columns) into a new table.
c.

JoinBuilds a new table from two tables consisting of all concatenated pairs of
rows, one from each table.

18.

A table normalized to 3NF meets the following conditions:

1. All nonkey attributes in the table are dependent on the primary key.

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2. All nonkey attributes are independent of the other nonkey attributes.


In other words, the primary key of a table wholly and uniquely defines each attribute
in the table, and none of the table attributes are defined by an attribute other than
the primary key.

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19.

The user may restrict the fields of data to view with the SELECT command. Further,
the user may restrict the rows or records of data to be viewed with the WHERE
command. The WHERE command allows the user to view only those records that
have values which fall within a certain range for one or more fields of data.

20.

A data model is the blueprint for creating the physical database. Database designers
identify system entities and prepare a model of them using a graphical
representation technique called an entity relationship (ER) diagram.

21.

The deletion anomaly may cause records to be deleted unintentionally and may
occur for some time before the problem is noticed. A deletion anomaly occurs when
an item in one file is legitimately deleted. The problem occurs when this file is linked
to another file, which may also have a record deleted, due to its link. If the second
record should not be deleted, then an update anomaly has occurred.

22.

A user view is the set of data that a particular user sees. Examples of user views are
computer screens for entering or viewing data, management reports, or source
documents, such as an invoice.

23.

User views derive from underlying database tables. Simple views may be
constructed from a single table, while more complex views may require several
tables. Furthermore, a single table may contribute data to many different views.

24.

Valid entities meet the two conditions below:


Condition 1.

An entity must have two or more occurrences.

Condition 2.

An entity must contribute at least one attribute that is not provided


through other entities.

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25.

Because attributes are the logical and relevant characteristics of an entity, they are
unique to it. Therefore, the same attributes should not be used to define two different
entities.

DISCUSSION QUESTIONS

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1.

In the traditional data management environment, applications are developed with


data and program dependency. Typically, these programs are application specific.
Thus, the users of the application data tend to be proprietary about the data in their
application and may not be amenable to sharing such data.

2.

If your university were to use different databases for the registrar, library, parking,
food services, and computing services, then the number of forms you would have to
fill out, if any of your personal data changes, would be plentiful. For example, if you
were to move during the semester to a different apartment, the university should be
notified. In this situation, a couple of things could happen. You could be required to
go to each service individually and fill out an address form, or you could go to one
central location and fill out a form that has multiple copies, which are sent to the
various areas on campus for update. In any case, your address could be keyed in
correctly by the registrar. You might receive some correspondence from the registrar
and assume that the address correction was made. However, a keypunch error
might have occurred by the library staff, and you may not receive notification that
you have a library book which you forgot about past due. After the end of the
semester, you may not receive your final grade report. When you call the registrar,
you may find out that the library has reported that you have an overdue book and
that your grades should be held until the book is returned, and the fine is paid.

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3.

Under the database concept, the data becomes centrally stored with many different
users accessing the database. However, each user should not have access to the
whole database. Under the traditional data management approach, where the data
are limited to a single application, the user access problem was not as much of a
threat. The DBMS is a special software system that is programmed to know which
data each user is authorized to access. This controlled authorization is crucial in
centrally stored DBMSs.

4.

User views are derived database tables. A single table may contribute data to
several different views. On the other hand, simple views may be constructed from a
single table.

5.

Tables that are logically related in the data model need to be physically linked. The
degree of association between the tables (i.e., 1:1, 1:M, or M:M) determines how the
linking occurs. The key-assignment rules for linking tables are discussed below:

Where a true 1:1 association exists between tables, either (or both) primary keys
may be embedded as foreign keys in the related table.

Where a 1:M (or 1:0,M) association exists, the primary key of the 1 side is
embedded in the table of the M-side.

To represent the M:M association between tables, a link table needs to be created
which has a combined (composite) key consisting of the primary keys of two related
tables.

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6.

The entity relationship (ER) diagram is the graphical representation technique used
to depict a data model. Each entity in an ER diagram is named in the singular noun
form, such as Customer rather than Customers. The labeled line connecting two
entities describes the nature of the association between them. This association is
represented with a verb, such as shipped, requests, or receives. The ER diagram
also represents cardinality (the degree of association between two entities). Four
basic forms of cardinality are possible: zero or one (0,1), one and only one (1,1),
zero or many (0,M), and one or many (1,M). These are combined to represent
logical associations between entities such as 1:1, 1:0,M, and M:M.

7.

SQL allows users to retrieve data from many different files without the assistance of
programmer professionals. Thus, if the user has access to data files and knows
SQL, which is very user friendly, the user may retrieve the data instantaneously.

8.

The data was not centrally stored for many different applications to use in the
traditional data management environment; therefore, a database administrator was
not needed. Because it is centrally stored and shared by many users in a database
environment, the need arose for an individual to care for and control these files. The
database administrator is responsible for database planning, developing the data
requirements and data dictionary, database design and controls, database
implementation and access controls, operation and maintenance, and establishing
and reviewing the standards and procedures.

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9.

The system programmers program should not have access to the data, except
perhaps temporarily to test the programs. The database administrator controls the
access to the data. If one person has the authority to both write programs and access
data, then control issues become a concern. The potential to commit fraud or
embezzlement or to destroy or alter the companys records increases.

10.

Neither table can donate an embedded key to the other, because both are on the
many side. The only solution, therefore, is to create a new link table containing the
key fields of both tables.

11.

Tables that are not normalized contain anomalies which require excessive updates
to tables, prevent data from being stored properly, and may cause unintentional
deletion of data. Accountants need to be familiar with normalization issues, because
these anomalies threaten the integrity of the financial data of the organization.

12.

A database lockout prevents multiple users from accessing the same table
simultaneously and making changes to data values while they are temporarily
inconsistent. Lockouts force changes to be made sequentially to ensure data
accuracy.

13.

Database concurrency controls ensure the completeness and accuracy of a


distributed database at remote sites where the same beginning data balances are
updated by different transactions. This is accomplished by serializing and timestamping transactions. Depending on the need for data currency, the time-stamped
data will be reconciled and posted to all distributed databases.

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14.

Database accounting systems are transaction-based rather than account-based.


The focus is on capturing important details of transactions that may be lost when
they are forced into the structure of traditional accounting records. The transaction
tables are then to be used to reconstruct traditional accounting records, such as
Accounts Receivable and Accounts Payable.

15.

Where a true 1:1 association exists between tables, either (or both) primary keys
may be embedded as foreign keys in the related table. On the other hand, when the
lower cardinality value is zero (1:0,1), a more efficient table structure can be
achieved by placing the 1-side (1:) tables primary key in the zero-or-one (:0,1) table
as a foreign key. Assume that a company has 1000 employees, but only 100 of them
are sales staff. Also assume that each sales person is assigned a company car.
Therefore, every occurrence in the Employee entity is associated with either zero or
one occurrence in the Company Car entity. If we assigned the Company Car (:0,1)
side primary to the Employee (:1) table as a foreign key, then most of the foreign
keys will have null (blank) values. While this approach would work, it could cause
some technical problems during table searches. Correctly applying the keyassignment rule solves this problem, because all Company Car records will have an
employee assigned, and no null values will occur.

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16.

The insertion and update anomalies would create record keeping and operational
problems for the firm. However, flawed databases design that prevents the insertion
of records, or requires the user to perform excessive updates, would attract attention
quickly. The presence of the deletion anomaly is less conspicuous, but potentially
more serious from an accounting perspective. Because the deletion anomaly may go
undetected, the user may be unaware of the loss of important data until it is too late.
This anomaly can result in the unintentional loss of critical accounting records and
the destruction of the audit trail.

17.

The organizations business rules directly impact the structure of the database
tables. If the database is to function properly, its designers need to understand the
organizations business rules, as well as the specific needs of individual users. For
example:
1. When an organization decides to purchase the same items of inventory from
different suppliers, the cardinality between the Supplier and Inventory tables is
M:M.
2. When a the company purchases all items of a certain type from only one
supplier, the cardinality between Supplier and Inventory tables is 1:M
respectively.
3. A policy that a separate receiving report is prepared for the receipt of goods
specified on a single purchase order will result in a 1:1 cardinality between the
receiving report and purchase order tables. If, however, multiple purchase orders
are combined on a single receiving report, then the cardinality between these
tables will be 1: M respectively.

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18.

The partitioned approach works best for organizations that require minimal data
sharing among users at remote sites. To the extent that remote users share common
data, the problems associated with the centralized approach will apply. The primary
user must now manage requests for data from other sites. Selecting the optimum
host location for the partitions, to minimize data access problems, requires an indepth analysis of end-user data needs.

19.

To achieve data currency, simultaneous access to individual data elements or


records by multiple users needs to be prevented. The solution to this problem is a
database lockout, which is a software control that prevents multiple simultaneous
accesses to data. A deadlock occurs when multiple users seeking access to the
same set of records lockout each other. As a result, the transactions of all users
assume a wait state until the locks are removed. A deadlock is a permanent
condition that must be resolved by special software that analyzes each deadlock
condition to determine the best solution.

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20.

The primary justification for a replicated database is to support read-only queries in


situations involving a high degree of data sharing, but no primary user exists. With
data replicated at every site, data access for query purposes is ensured, and
lockouts and delays due to network traffic are minimized. A potential problem arises,
however, when replicated databases need to be updated by transactions. Since
each site processes only local transactions, the common data attributes that are
replicated at each site will be updated by different transactions and thus, at any point
in time, will have uniquely different values. System designers need to employ
currency control techniques to ensure that transactions processed at different
locations are accurately reflected in all the database copies.

MULTIPLE CHOICES
1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

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13.

14.

15.

16.

17.

18.

PROBLEMS
1.

August 23, 199X


MEMO TO:

Al Brindifi, VP Operations
Carla Glasser, VP Finance
James Closter, VP Marketing
Julia Tinner, Controller
Beth Clark, Manager of Information Systems

FROM:

Solutions Consultants

SUBJ:

Conversion of data processing systems


After examining the operations of your organization and deriving a
rough-cut estimate of your needs, this consulting team feels that your
organization would benefit greatly from a database management
system. A database management system will allow data to be shared
amongst the departments, thus facilitating communication. One of the
problems that has been brought repeatedly to our attention, is the
need for information by user groups, which is currently kept by the

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organization. These user groups are having trouble gaining access to


the data, because it does not reside in that user groups application. A
database management system will provide a central data source,
whereby each authorized user group may gain access to the data it
needs. Further, we see many inefficiencies in processing data due to
data duplication by various applications. An even greater problem is
that the data is oftentimes not consistent from one application to
another. The DBMS will reduce data duplication and data
redundancy. We propose that you begin a conversion to a DBMS.
This conversion will require that a database administrator be
appointed or hired. A DBMS requires that the central data store be
diligently

planned,

managed,

and

maintained. The

database

administrator would perform these functions, as well as control user


access to the data.
2.

a.

indexed sequential or indexed random; least optimal: sequential

b. indexed random or hashing; least optimal: sequential


c.

sequential; least optimal: indexed random

d. sequential or pointer; least optimal: indexed random


e. indexed random or hashing; least optimal: sequential
f.

indexed random or hashing; least optimal: sequential

g. indexed random; least optimal: hashing

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3.

Supplier Table
Supplier ID Supplier

Supplier

(PK)

Address

Name

Terms

Balance

Supplier
Phone #

Supplier/DVD Table
Supplier ID DVD #
(PK)

(PK)

DVD Table
DVD #

DVD

DVD

Year of

(PK)

Name

Genre

Release

Address

Credit

Copy Table
Copy ID

DVD #

(PK)

(FK)

Customer Table
Customer

Name of

Phone

Primary

#(PK)

Customer

Household Member Table

Card #

Cost

Rental
Time

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4.

Member #

Customer

Name of

(PK)

Phone #

Household

(FK)

Member

Age

Restrictions

Mail order catalogues are beginning to be customized based upon the preferences
and purchasing patterns of the customers. If data is stored regarding the customer
preferences and their buying patterns, then catalogues containing only the items
which are believed to be of value to the customer may be contained in the
catalogue. Printing costs and postage costs would be saved. Also, more items could
be included which fit the pattern of the customer. Further, the customer does not
have to weed through the catalogue to find the items that he or she likes. The
technology is changing such that customized or semi-customized (for groups of
people) catalogues are a reality.
Listed below are some files and some fields in the files which would be necessary in
addition to the traditional accounts receivable, cash receipts, vendor,
and general ledger files.

Customer
Master File
Customer Number
Name

Sales
File
Customer Number
Sales Order

Inventory
Master File
Item Number
Item

Inventory Type
File
Product Type
Product

Number
$ Amount of Items
Taxes

Description
Product Type
Quantity on

Classification

Address
Phone
Credit Card Type
Credit Card Number
Credit Card Expiration
Last Purchase Date
Cumulative Purchase Amount
Purchases in Last 12 months
Purchases in Last 3 months

Freight
Total Amount

Sales Order Detail


File

Hand
Selling Price

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$ Purchases of Type A
$ Purchases of Type B
$ Purchases of Type C
$ Purchases of Type D
Request Type A catalogue
Request Type B catalogue
Request Type C catalogue
Request Type D catalogue

5.

Sales Order
Number
Item Number
Quantity
Discount

Lockout. The example below illustrates how two different transactions are being
processed against the same AR control account within the same time frame. The
individual logic steps are shown in their actual sequence of execution. If no database
lockout were in place, the AR Control value of 20,000 is retrieved by both users of the
system. One user is posting a payment to Sub Account 1 of $500 and the other is
posting a payment to Sub Account 2 for $800.

AR
Control
Time
IPU Instruction
Sub Acct 1 Sub Account 2 Account
1:00:001 A Read sub acct 1
1,000
1:00:001 B Read sub acct 2
3,000
1:00:002 A Update sub acct 1
500
1:00:002 B Update sub acct 2
2,200
1:00:003 A Read control acct
20,000
1:00:003 B Read control acct
20,000
1:00:004 A Update control acct
19,500
1:00:005 B Update control acct
19,200
The update process does not reflect the second to last instruction executed. The AP
Control Account should reflect payments received of $1,300, but only
$800 of payments are accounted for. Thus, a transaction is lost, and
the control and subsidiary ledgers are out of balance.
Deadlock. A deadlock occurs when multiple sites lock out each other. Take for
example, a mail order company in which two customers are

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processing transactions simultaneously. Customer 1 wants to order 2


itemsItem A and Item B. Customer 2 is purchasing Item B and
Item A. Customer 1 informs the phone clerk that he or she wants
Item A, and the record for Item A is locked until the order is complete.
Meanwhile, Customer 2 orders Item B from another phone clerk who
locks it. Customer 1 then requests Item B, which is locked by
Customer 2s order. The phone clerk apologizes for the delay and
says the system is slow today. Customer 2 then requests Item A,
which is locked by Customer 1s order. The phone clerk helping
Customer 2 apologizes for the delay and says the system is slow
today. Unfortunately, neither transaction can be completed, resulting
in deadlock. This condition will not be resolved unless some type of
intervention occurs.
6.

SELECT Customer Name, Inventory Number, Item Description, Due Date


FROM Customer Table, Rental Line Items Table
WHERE Due Date < Today

7.

The best distributed approach is a replicated database.


Reasoning

The users are distributed around the country and need rapid access to data. A
centralized model may result in long delays because of network traffic and database
lockout.

User data needs are common not unique. Since there are no identifiable primary

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users, partitioning the database will accomplish nothing.

Because usage is read-only, changes will not occur and database concurrency is not
a problem.

8.

The best distributed approach is a partitioned database.


Reasoning

The users are distributed around the country and need rapid access to data. A
centralized model may result in long delays because of network traffic and database
lockout.

User data needs are unique with identifiable primary users. There is no need to
replicate the entire database.

Since users are unique, changes to the database will not cause database
concurrency problem.

9.

The first step is to remove repeating groups. The removal of repeating groups results
in the following two tables. Due Date has been removed because it is a calculated field.
Student ID Number is the primary key for the Student table. Student Id Number and
Book Call No. together are the primary key for the Library table. Student table is now in
3NF. Library table requires further normalization.
Student Table
Student ID

Student First

Student Last

No. of Books

Number

Name

Name

Out

Book Call No.

Book Title

Date Out

Library Table
Student ID

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Number
The second step is to remove partial dependencies from Library table.
Book Title is partially dependent on the Book Call No. component of the primary key.
This assumes that the call number is unique to the book, and not to
the event of borrowing the book. It also assumes that more than one
copy of the book may exist in the library and that all copies have the
same call number. Removing the partial dependency results in the
tables below:
Transaction Table
Student ID

Book Call No.

Date Out

Number
Book Table
Book Call No.

Book Title

Book Call No. is the primary key for the new table Book. Since no transitive
dependencies exist, all three tables (Student, Transaction, and Book)
are now in 3NF.
10.

Table Textbook
ISBN #

Title

(PK)

Publisher
(FK)

Table Publisher
Publisher
(PK)
Table Class

Address

Phone #

Cost

Selling

Quantity

Price

on Hand

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Course #

Course

Professor

(PK)

Name

(Employee

Days

Room #

(FK)

Number)
(FK)
Table Semester
Term

Year

Semester

Name

Address

#(PK)
Table Professor
Employee
# (PK)

Term #

Phone

Title

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11.

See diagram below.


PK

Inventory Table

FK

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Part # Description QOH Reorder Point EOQ Unit Cost Vendor #

Chapter 9 Page 125

PK

Vendor Table

Chapter 9 Page 126

Vendor # Vendor Name Vendor Address

Telephone

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12. See diagram below.


PK

Inventory Table

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Part # Description QOH Reorder Point EOQ

Part # Vendor # Unit cost

Vendor # Vendor Name Vendor Address

Telephone

Note: This is an example of a many-to-many relation between the inventory and vendor tables. The solution
requires a link table, which also contains Unit Cost data. A composite key of Part # and Vendor # is
needed to define the Unit Cost attribute, because there are many prices for each item carried,
depending on which vendor supplies the part.

13. See diagram below.


Customer Table
Customer # Customer Name Address * Customer Total
Invoice Table
Invoice # Date *Invoice Total

Customer #

Line Item Table


Invoice # Part # Quantity *Extended Price
Inventory Table
Part Number Unit Price
* Could be a calculated field
14.

Table Employee
Employee #

Name

Address

Date Hired

Exemptions Marital

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(PK)
Table PO
PO # (PK)

Status
Date

Employee # Vendor # (FK)


(FK)

Table PO/Item
PO # (PK)
Item # (PK) Quantity

Table Item
Item # (PK)

Description On Hand

Table Vendor
Vendor # (PK) Name

Address

Cost

Price

Location

Contact

Terms

Balance

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15.

16.

Defining Entities and Data Modeling - Payroll

Response:

Chapter 9 Page 131

1 and 2

Rejected Entities
Payroll clerk

(a)Reason

cash disbursements clerk

Violates rule 1 and 2 Wording


suggests only one clerk (rule 1) and no
evidence of attributes unique to this
entity (rule 2)
Violates Rule 1 the company is a
single occurrence
Violates rule 1 and 2

supervisor
check for the total payroll
paycheck
payroll summary

Violates rule 1 and 2


This is a view - Violates rule 2
This is a view - Violates rule 2
This is a view - Violates rule 2

Sagerod manufacturing company

Valid entities
Employee
Paycheck register
Cash disbursement journal
Time card
Employee earnings File

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17.

a. and b.
Rejected Entities
Accounts Payable

Reason
Violates rule 1 and 2Wording suggests only one

Department Clerk

clerk (rule 1) and no evidence of attributes unique to

Safe Buy Grocery

this entity (rule 2)


Violates Rule 1The company is a single

Stores
Receiving Report

occurrence
This is a viewIt derives entirely from receiving

Summary
Part-Time Employees

report and thus violates rule 2


Violates rule 2Assumption: no employee specific

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Unloading Personnel

data need to be captured by this system


Violates rule 2Assumption: no employee specific

Sales

data need to be captured by this system


Violates rule 2Assumption: The company does not

Representatives
Obsolescence

capture Sales Rep data unique to each transaction.


This is a viewDerived from inventory records

Reports
Invoice (physical)

Violates rule 2
This is a viewUsed to create Invoice Record

Check (physical)

Violates rule 2
This is a viewDerived from Check register records.

Payment Summary

Violates rule 2
This is a viewDerived from Check register records

Purchase Requisition

Violates rule 2
This is a viewUsed to create Purchase Order

Customers

Violates rule 2
Not relevant to this system

Valid Entities
Purchase Manager

Reason
Assumption: all store purchase managers will use
the system. This entity will consist of multiple
occurrences and provide manager/store-specific

Supplier
Inventory
Purchase Order
Receiving Report
Invoice (record)
Payment Obligation
Check (register)

data not contained in other entities.


Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2

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Chapter 9 Page 135

18.

Solution a. and b.
Rejected Entities
Accounts Payable

Reason
Violates rule 1 and 2Wording suggests only one

Department Clerk

clerk (rule 1) and no evidence of attributes unique to

Safe Buy Grocery

this entity (rule 2)


Violates Rule 1the company is a single occurrence

Stores
FA Receiving Report

This is a viewIt derives entirely from receiving

Summary

report and thus violates rule 2

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Receiving Clerk

Violates rule 2Assumption: no employee specific

Accounts Payable

data need to be captured by this system


Violates rule 2Assumption: no employee specific

Manager
Depreciation

data need to be captured by this system


Assumption: This is a viewDerived from data in

Schedule
Invoice (physical)

inventory records Violates rule 2


This is a viewUsed to create Invoice Record

Check (physical)

Violates rule 2
This is a viewDerived from Check register records.

Payment Summary

Violates rule 2
This is a viewDerived from Check register records.

Purchase Requisition

Violates rule 2
This is a viewUsed to create Purchase Order.

Store Manager

Violates rule 2
Assumption: manager/store-specific data will be
contained in other entities i.e. Purchase Order

Valid Entities
Supplier
Fixed Assets Inventory
Purchase Order
Receiving Report
Invoice (record)
Payment Obligation
Check (register)

Reason
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2

Chapter 9 Page 137

Chapter 9 Page 138

Chapter 9 Page 139

19.
Response:
1and2

Rejected Entities
Lotus Tea Importer Company
and all departments such as
Sales, warehouse, shipping
department, general ledger
department, etc.
Various clerks such as Sales
representative, accounting
department clerk, AR Clerk,
etc.
stock release document
Mail room employees
packing slip.
Invoice (physical)
Customer Check (physical)
inventory account summary
remittance advices
AR account summery
price list

(a)Reason
Violates Rule 1 the company and these
departments are single occurrences

Violates rule 1 and 2 Wording suggests only


one clerk (rule 1) and no evidence of attributes
unique to this entity (rule 2)
This is a view It derives entirely from sales
order and thus violates rule 2
Violates rule 2 Assumption: no employee
specific data need to be captured by this system
This is a view Derived from sales order.
Violates rule 2
This is a view derived from sales order Violates
rule 2
This is a view used to create record in cash
receipts journal Violates rule 2
This is a view Derived from inventory records.
Violates rule 2
This is a view that is derived from the sales order
and sent to the customer to facilitate posting
payments to the correct customer account
This a view derived from the AR subsidiary
ledger or the total of all unpaid sales orders
Given the limited information in the problem, this
entity may be represented as either a separate
table or more simply as a field in the inventory
record. We assume the latter in this solution.

Chapter 9 Page 140

Valid entities
Customer
Sales order
inventory (product)
Cash receipts record (CR
journal)
bill of lading
carrier
deposit slip
Shipping Notice

Reason
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2

The ER diagrams in the student solutions probably contain the


accounting-record entities in the table below. Technically, however,
these entities are not necessary in a modern database system. This
issue is an aspect of REA modeling that is examined in detail in chapter
10 of the text. The table below illustrates how each of these accounting
records can be derived from other transactional database tables. The
solutions to parts C and D of this problem do not include these
unnecessary entities
Unnecessary
Accounting Records

May be derived as follows

Sales Journal

This is equivalent to sales order records

AR Subsidiary ledger

cost of goods sold account


(GL)

This is the sum of all sales order records organized


by customer that are still open (unpaid) at period
end.
This is the sum total of all sales order records that
are still open (unpaid) at the period end.
Calculated as the quantity sold (sales Order) X the
cost of the item taken from the inventory record

inventory control (GL)

Sum of all inventory records

sales account (GL)


journal voucher

This is sum total sales order records


This is the sum of the transaction detail captured
by the cash receipts records and/or the c

AR control accounts (GL)

Chapter 9 Page 141

Chapter 9 Page 142

Chapter 9 Page 143

20

Chapter 9 Page 144

21.

Chapter 9 Page 145

22.

Solution: a. and b.
Rejected Entities
Sales Representative

Reason
Assumption: Sales representative specific data will

D&F Music Club

be contained in customer record. Violates rule 2


Violates Rule 1the company is a single

John, Billing Clerk

occurrence
Violates rule 2Assumption: no employee specific

Chris, Warehouse

data need to be captured by this system


Violates rule 2Assumption: no employee specific

Clerk
Sandy, AR Clerk

data need to be captured by this system


Violates rule 2Assumption: no employee specific

Scott, Mailroom Clerk

data need to be captured by this system


Violates rule 2Assumption: no employee specific

Customer Invoice

data need to be captured by this system


This is a viewcreated from Customer Invoice

(physical)
Customer Check

record. Violates rule 2


This is a viewDerived from Check register

(physical)
Remittance Advise

records. Violates rule 2


This is a viewDerived from Customer Invoice

Remittance List

record at time of billing. Violates rule 2


This is a viewUsed to create Cash Receipt

Laura, Cash Receipts

record. Violates rule 2


Violates rule 2Assumption: no employee specific

Clerk
Deposit Slip

data need to be captured by this system.


This is a viewCreated from Cash Receipt record.

Warehouse Manager

Violates rule 2
Violates rule 2Assumption: no employee specific

Demand Forecast
Purchase Requisition

data need to be captured by this system.


View derived from marketing system
Assumption: This is a View derived from Inventory
records.

Chapter 9 Page 146

Rejected Entities
Sara, Purchasing

Reason
Violates rule 2Assumption: no employee specific

Clerk
PO Blind Copy

data need to be captured by this system.


This is a viewderived from Purchase Order

Cash Disbursement

record. Violates rule 2


Violates rule 2Assumption: no employee specific

Clerk
Payment Check

data need to be captured by this system.


This is a viewCreated from Check Register

(Physical)
Packing Slip

record. Violates rule 2


This is a viewCreated from Sales Order record.
Violates rule 2

Chapter 9 Page 147

Valid entities
Customer
Sales Order
Sales Journal
Inventory Sub Ledger
Bill of Lading
General Ledger
Cash Receipts Journal
Return Record
Purchase Order
Supplier
Account Payable
Receiving Report
Supplier Invoice

Reason
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2
Meets conditions of Rules 1 and 2

(record)
Check (register)

Meets conditions of Rules 1 and 2

Chapter 9 Page 148

22, part c.

22, part c.

Data Model of Expenditure Procedures

Data Model for Revenue Cycle Procedures

Chapter 9 Page 149

22, part d.

Fully Attributed Model Expenditure Procedures

Chapter 9 Page 150

22 part d.

Fully Attributed Model Revenue Cycle Procedures

22, part e. DFD of Revenue Cycle Procedures

Chapter 9 Page 151

Chapter 9 Page 152

22, part e. DFD for Expenditure Cycle Procedures