Solution manual accounting information 11e by romney ch04

To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com CHAPTER RELATIONAL DATABASES SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 4.1 The database approach is possible because of the database management system (DBMS) As shown in Figure 4.2, the DBMS is a software program that sits between the actual data stored in the system and the application programs that use the data As shown in Figure 4.4, this allows users to separate the way they view the data (called the logical view) from the way the data is actually stored (the physical view) The DBMS interprets the users' requests and retrieves, manipulates, or stores the data as needed The two distinct views separate the applications from the physical information, providing increased flexibility in applications, improved data security, and ease of use In a database system the manager will rarely, if ever, need to understand or be familiar with the physical view of the data In most instances, the internal auditor and the programmer will not need to understand or be familiar with the physical view of the data Most everything they requires only an understanding of the logical view of the data If accountants understand logical data structures and the logical view of the data they are better able to draw the information they need from the database 4.2 A major difference between spreadsheets and databases is that the former are designed primarily to handle numeric data, whereas the latter can handle both text and numbers Consequently, the query and sorting capabilities of spreadsheets are much more limited than what can be accomplished with a good query language and a DBMS Accountants’ familiarity with spreadsheets might hinder their ability to design and use relational DBMS because many links in spreadsheets are preprogrammed and designed in, whereas a well-designed relational database is designed to facilitate ad-hoc queries 4.3 There is no one correct answer to this question because the quality of an answer depends on the justifications provided Nevertheless, good answers should address the following: Database technology does permit abandonment of double entry, but there will likely be great resistance to such a radical change Thus, students choosing this option need to present reasons why they think such a radical change would succeed The use of a schema for accountants seems quite plausible It does eliminate the redundancy of double entry from the database system, yet it still provides the framework familiar and useful to accountants and financial analysts There is a good possibility that double entry will remain, even in databases, due to inertia Indeed, most modern AIS, such as ERP systems, use databases but also retain the principles of double entry 4.4 On-line real-time processing is not necessary for every business transaction For example, batch processing is adequate for payroll: there is little need for the data to be current except on payday Real-time financial statements may be useful for planning and may provide management with better ability to react to changes in the environment Nevertheless, real-time financial statements may present distorted pictures of reality if accruals have been ignored or not properly recognized 4-1 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 4: Relational Databases SUGGESTED ANSWERS TO THE PROBLEMS 4.1 a Note that the problem does not say what the date is (date ordered, date shipped, etc) so different assumptions can be made about the need date data To fill out a sales order, the sales order entry clerk needs access to the following data stored in the data base item number customer name description customer name quantity-on-hand shipping address price credit limit To create and mail a bill (invoice), the billing clerk needs access to the following data stored in the data base: customer name quantity sold customer number price billing address terms item numbers To manage inventory, the inventory control department needs access to the following data stored in the data base: item number quantity on hand description, To purchase inventory, the purchasing department needs access to the following data stored in the data base: item number quantity on hand description cost b The set of necessary tables includes the following Table Name Inventory Primary Key Item Number Foreign Keys Sales Invoice number Customer number Sales-Inventory Item number Invoice number Customer number Customer 4-2 Other Attributes Cost (standard or list) Description Quantity on Hand Price (standard or list) Date of sale Terms Quantity sold Price (actual sales price) Customer name Shipping address Billing address Credit Limit To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems 4.2 4.3 a DDL - this is the language used to define the database b DQL - this is an example of a query c DML - this is the language used to actually process transaction data and update the database d DQL - another example of a task that involves querying the database e DDL and DML - the former to alter the structure, the latter to make the change f DQL - such a listing can be produced by a query g DDL and DML - the former to add the field, the latter to enter data in it Below is a set of tables that answers parts a, b, and c There is no solution to parts d through f as students will select different software packages and come up with different queries Table Name Inventory Primary Key Item Number Foreign Keys Purchases Purchase order number Vendor number Purchasing Agent (employee number) Purchases-Inventory Item number Purchase order number Vendor Vendor number Employees Employee number Other Attributes Description Quantity on Hand Date of purchase Total amount of purchase Quantity purchased Unit cost (actual) Extended amount Vendor name Vendor address Employee name Note: Extended amount and Total amount of purchase not have to be stored in the data base as they can be calculated from other values Extended amount is Quantity purchased x Unit cost Total amount of purchase is the sum of all the extended amounts for all items on a particular purchase order, 4-3 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 4: Relational Databases 4.4 Answers depend upon the specific DBMS and query language used Here are suggested answers in QBE (Query By Example) prepared in Microsoft Access a Query Query Result 4-4 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems b Query Query Result 4-5 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 4: Relational Databases c Query Query Result 4-6 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems d This question requires the use of a total invoice calculation, thus, a total invoice table is prepared as a Microsoft “Make Table Query” in Microsoft Office A Make Table Query is prepared exactly the same as a normal query except that the user selects the Make Table Query option under the Query Design menu tab Make Table Query Table Result 4-7 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 4: Relational Databases Query Query Result 4-8 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems e Query Query Result 4-9 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 4: Relational Databases f Query Query Result 4-10 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems Query Query Result 4-19 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 4: Relational Databases h Query Query Result 4-20 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems i Query Query Result 4-21 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 4: Relational Databases i Query Query Result 4-22 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems 4.6 The necessary tables, with their attendant primary and foreign keys, are as follows: Table Name Employee Primary Key Employee Number Skills Employees-Skills Skill number Skill number Employee number Foreign Keys Supervisor number (another employee number) Other Attributes Employee name Pay rate Date hired Date of birth Skill name Date skill acquired There is no solution to part c as students will select different software packages and enter different data in the tables 4.7 The following additional tables, with their attendant primary keys, are needed to store the other new attributes Note that customer name is already stored in the customer table Table Name Cash Receipts Primary Key Cash Receipt Number Cash ReceiptsSales Invoice payment applies to (Invoice number) Cash Receipt number Foreign Keys Customer number Employee processing payment (employee number) Other Attributes Date of receipt Total amount received Amount applied to a specific invoice There is no solution to part c as students will select different software packages and enter different data in the tables 4-23 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 4: Relational Databases 4.8 To avoid the update, insert, and delete anomalies in Table 4-17 (shown below), three separate relational tables (Invoice Table, Invoice-Inventory Table, and Customer Table) are created TABLE 4-17 Invoice# Date OrderDate CustomerID CustomerName Item# Quantity 52 52 52 52 57 57 57 6-19-05 6-19-05 6-19-05 6-19-05 6-20-05 6-20-05 6-20-05 5-25-05 5-25-05 5-25-05 5-25-05 6-01-05 6-01-05 6-01-05 201 201 201 201 305 305 305 Johnson Johnson Johnson Johnson Henry Henry Henry 103 122 10 71 535 115 122 11 12 18 15 INVOICE TABLE Invoice# Date OrderDate CustomerID 52 57 6-19-05 6-20-05 5-25-05 6-01-05 201 305 INVOICE-INVENTORY TABLE Invoice# (PK/FK) 52 52 52 52 57 57 57 Item# (PK/FK) Quantity 103 122 10 71 535 115 122 11 12 18 15 CUSTOMER TABLE CustomerID CustomerName 201 305 Johnson Henry Note: PK-Primary Key, FK – Foreign Key, PK/FK – Primary Key/Foreign Key 4-24 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems 4.9 TABLE 4-18 Purchase Order # 2 Purchase Order Date 3/9/05 3/9/05 3/9/05 4/5/05 Part # Description 334 231 444 231 XYZ PDQ YYM PDQ Unit Price $30 $50 $80 $50 Quantity Ordered Vendor # 504 504 504 889 Vendor Name KL Supply KL Supply KL Supply Oscan Inc Vendor Address 75 Stevens Dr 75 Stevens Dr 75 Stevens Dr 55 Cougar Cir PART TABLE Part #(PK) Description Unit Price 334 231 444 XYZ PDQ YYM 30 50 80 PURCHASE ORDER TABLE Purchase Order # (PK) Vendor #(FK) Purchase Order Date 504 889 3/9/05 4/5/05 VENDOR TABLE Vendor #(PK) Vendor Name Vendor Address 504 889 KL Supply Oscan Inc 75 Stevens Dr 55 Cougar Cir PURCHASE-PART TABLE Purchase Order # (PK/FK) 2 Part # (PK/FK) Quantity Ordered 334 231 444 231 Note: PK-Primary Key, FK – Foreign Key, PK/FK – Primary Key/Foreign Key 4.10 The queries and the answers to the queries for the questions about the comprehensive problem 4-25 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 4: Relational Databases data,(Table 4-19) are shown below a Query Query Result 4-26 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems b Query Query Result 4-27 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 4: Relational Databases c Query Query Result 4-28 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems d Query Query Result 4-29 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 4: Relational Databases e Query Query Result 4-30 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems f Query Query Result 4-31 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 4: Relational Databases g Query Query Result 4-32 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems SUGGESTED ANSWERS TO THE CASES 4.1 Answers will depend on the students’ experience and the nature of the company selected Be sure that the students thoroughly address all issues raised in the case 4.2 No single answer exists with this case; indeed, solutions will vary depending upon student ingenuity and creativity Reports should be graded in terms of how well each issue was addressed and in terms of writing quality Students should be able to find the following information: Relational DBMS include DB2, Oracle, SQL Server and Access Many newer products are based on the object-oriented data model, or are a hybrid of the relational and object-oriented approaches Older mainframe DBMS are based on hierarchical or network logical models Hierarchical and network DBMS often provide performance advantages, especially in terms of processing speed Those advantages, however, usually come at the cost of making it much more difficult for end users to ad-hoc queries of the database Relational databases support easy to use yet powerful query languages like SQL and graphical query-by-example languages such as that provided by Microsoft Access Object-oriented databases are especially effective for including multimedia, whereas hierarchical, network, and relational databases are better suited for alphanumeric data (although the relational model can be extended to include multimedia data) Pure object-oriented databases are more often designed for special purpose scientific use when graphical images and sound need to be stored in the database Relational and hybrid object-relational are commonly used in newer transaction processing systems, although older systems are based on the hierarchical or network data models 4-33 ... QBE (Query By Example) prepared in Microsoft Access a Query Query Result 4-4 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information. .. more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems g Query Query Result 4-11 To download more slides, ebook, solutions and test... QBE (Query By Example) prepared in Microsoft Access a Query Query Result 4-12 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information