Beruflich Dokumente
Kultur Dokumente
Information
Systems
9th Edition
Marshall B. Romney
Paul John Steinbart
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Chapter 5
2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
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Learning Objectives
1.
2.
3.
4.
5.
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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.
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Introduction
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Introduction
How
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Introduction
This chapter also introduces the REA
accounting model and EntityRelationship (E-R) diagrams.
It shows how to use these tools to
build a data model of an AIS.
Finally, it describes how to implement
the resulting data model in a relational
database.
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Learning Objective 1
Discuss
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2.
3.
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5.
6.
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Learning Objective 2
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Data
modeling
occurs
here
Planning
Operation and
maintenance
Requirements
analysis
Implementation
Design
Coding
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Types of Entities
An entity is any class of objects about which
data is collected.
The REA data model classifies entities into
three distinct categories:
organization
2 Events engaged in by the organization
3 Agents participating in these events
2003 Prentice Hall Business
Publishing,
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Types of Entities
Resources are defined as those
things that have economic value to
the organization.
What are some examples?
cash
inventory
equipment
2003 Prentice Hall Business
Publishing,
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Types of Entities
Events are the various business
activities about which management
wants to collect information for
planning or control purposes.
What are some examples?
sales events
taking customer orders
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Types of Entities
Agents are the third type of entity in
the REA model.
Agents are the people and
organizations that participate in events
and about whom information is
desired.
What are some examples?
employees
customers
2003 Prentice Hall Business
Publishing,
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4.
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Inflow
GET
Resource A
Participant
Internal Agent
Participant
External Agent
Participant
External Agent
Economic
Duality
Resource B
Outflow
GIVE
Resource B
Participant
Internal Agent
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Stock-flow
Sales
Participant
Salesperson
Participant
Economic
Duality
Customer
Participant
Cash
Stock-flow
Cash
Receipts
Participant
Cashier
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(1,N)
Customer
Orders
(0,N)
(1,1)
Participant
(0,N)
Customer
(1,1)
Participant
(0,1)
(0,N)
Inventory
(0,N)
InventorySales
Leads to
Salesperson
(0,N)
(0,1)
(1,N)
Participant
(1,1)
Sales
(1,1)
Participant
(0,N)
Customer
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Sales
Made to
(0, N)
Customer
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Sales
Made to
(0, N)
Customer
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Sales
Made to
(0, N)
Customer
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Sales
Made to
(0, N)
Customer
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Relationships
between Entities
1.
2.
3.
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Different types of
relationships
Sales
(0,1)
(1,1)
Cash
Receipts
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Different types of
relationships
Panel B: One-to-Many (1:N) Relationship
Sales
(0,N)
(1,1)
Cash
Receipts
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Different types of
relationships
Sales
(0,1)
(1,N)
Cash
Receipts
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Different types of
relationships
Panel D: Many-to-Many (M:N) Relationship
Sales
(0,N)
(1,N)
Cash
Receipts
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Learning Objective 3
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Entity-Relationship Diagram
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Managed
By
Part of
Supervisors
Manages
Departments
Customer
Orders
Part of
Sales
Part of
Cash
Receipts
Players
Part of
Teams
Part of
League
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(0,N)
InventoryPurchases
(1,N)
Purchases
(0,N)
(1,1)
Participant
(0,N)
Buyer
(Purchasing Agent)
(1,1)
Participant
(0,N)
PurchasesCash
Disbursements
(1,N)
Cash
(0,N)
Stockflow
(1,1)
Cash
Disbursement
Vendor
Participant
(0,N)
Participant
(0,N)
(1,1)
(1,1)
Cashier
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Learning Objective 4
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Implementing an REA
Diagram in a Relational
Database
An REA diagram can be used to
design a well-structured relational
database.
A well-structured relational database
is one that is not subject to update,
insert, and delete anomaly problems.
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(0,N)
InventoryPurchases
(1,N)
Purchases
(0,N)
(1,1)
Participant
(0,N)
Buyer
(Purchasing Agent)
(1,1)
Participant
(0,N)
PurchasesCash
Disbursements
(1,N)
Cash
(0,N)
Stockflow
(1,1)
Cash
Disbursement
Vendor
Participant
(0,N)
Participant
(0,N)
(1,1)
(1,1)
Cashier
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Create Tables
From the previously discussed REA diagram, nine
tables would be created: one for each of the seven
entities and one for each of the many-to-many
relationships.
1.
2.
3.
4.
5.
Inventory
Purchases
Employees
Vendors
Cashier
6.
7.
8.
9.
Cash
disbursements
Cash
Purchasesinventory
Purchases-cash
disbursements
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Assign Attributes
for Each Table
Primary keys: Usually, the primary key
of a table representing an entity is a
single attribute.
Other Attributes: Additional attributes
are included in each table to satisfy
transaction processing requirements.
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Learning Objective 5
Read an E-R diagram and
explain what it reveals about
the business activities and
policies of the organization
being modeled.
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Documentation of
Business Practices
REA diagrams are especially useful
for documenting an advanced AIS
built using databases.
REA diagrams provide information
about the organizations business
practices
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Documentation of
Business Practices
The zero minimum for the sales event
indicates that credit sales are made
The N maximum for the sales event
means that customers may make
installment payments
Cash
Receipts
(1, N)
SalesCash Receipts
(0, N)
Sales
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Documentation of
Business Practices
Cash
Receipts
(1, N)
SalesCash Receipts
(0, N)
Sales
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Organization Specificity
of REA Diagrams
Due to the fact that S&S sells massproduced goods, its REA diagram
models the relationship between sales
and inventory as being many-to-many.
An REA diagram for a rare art dealer
would depict the relationship between
sales and inventory as being one-tomany.
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Extracting Information
From the AIS
A complete REA diagram serves as a
useful guide for querying an AIS
database.
Queries can be used to generate
journals and ledgers from a relational
database built on the REA model.
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Extracting Information
From the AIS
Sales
(0, 1)
(1, N)
Cash
collections
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Extracting Information
From the AIS
Sales
(0, N)
(1, 1)
Cash
collections
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Extracting Information
From the AIS
Sales
(0, 1)
(1, 1)
Cash
collections
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Extracting Information
From the AIS
Sales
(0, N)
(1, N)
Cash
collections
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End of Chapter 5
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