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Solutions for Accounting Information System 12e by Marshall B. Romney Paul J. Steinbart
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CHAPTER 4
RELATIONAL DATABASES
4.1 Contrast the logical and the physical view of data and discuss why
separate views are necessary in database applications. Describe which
perspective is most useful for each of the following employees: a programmer, a
manager, and an internal auditor. How will understanding logical data
structures assist you when designing and using database systems?</para></question><question
id="ch04ques02" label="4.2">
4.2 The relational data model represents data as being stored in
tables. Spreadsheets are another tool that accountants use to employ a
tabular representation of data. What are some similarities and
differences in the way these tools use tables? How might an accountant’s
familiarity with the tabular representation of spreadsheets facilitate or
hinder learning how to use a relational DBMS?
4.3 Some people believe database
technology may eliminate the need for double-entry accounting. This
creates three possibilities: (1) the double-entry model will be abandoned; (2)
the double-entry model will not be used directly, but an external-level schema
based on the double-entry model will be defined for accountants’ use; or (3)
the double-entry model will be retained in database systems. Which
alternative do you think is most likely to occur? Why?
4.4 Relational DBMS query languages
provide easy access to information about the organization’s activities.
Does this mean that online, real-time processing should be used for all
transactions? Does an organization need real-time financial
reports? Why or why not?</para></question></general-problem></problemset>
4.5 Why is it so important to have good data?
4.6 What is a data dictionary, what does it
contain, and how is it used?
4.7 Compare and contrast the file-oriented approach and the database
approach. Explain the main advantages of database systems.
4.1
a. Identify three potential users and design a subschema for
each. Justify your design by explaining why each user needs access to the
subschema data elements.
b. Use Microsoft Access or some other relational database product to
create the schema tables. Specify the primary key(s), foreign key(s), and
other data for each table. Test your model by entering sample data in
each table.
4.2 Most DBMS packages contain data definition, data manipulation, and
data query languages. For each of the following, indicate which language
would be used and why.
1. A database administrator
defines the logical structure of the database
b. The controller requests a cost accounting report containing a list
of all employees being paid for more than 10 hours overtime in a given week.
c. A programmer develops a program to update the fixed-assets records
stored in the database.
d. The human resources manager requests a report noting all employees
who are retiring within five years.
e. The inventory serial number field is extended in the inventory
records to allow for recognition of additional inventory items with serial
numbers containing more than 10 digits.
f. A user develops a program to print out all purchases made during
the past two weeks.
g. An additional field is added to the fixed-asset records to record
the estimated salvage value of each asset.
4.3 Ashton
wants to store the following data about S&S’s purchases of inventory:
1. a. Design
a set of relational tables to store this data. Do all of the data items
need to be stored in a table? If not, which ones do not need to be stored
and why do they not need to be stored?
2. b. Identify
the primary key for each table.
3. c. Identify
the foreign keys needed in the tables to implement referential integrity.
1. d. Implement
your tables using any relational database product to which you have access.
2. e. Test
your specification by entering sample data in each table.
3. f. Create
a few queries to retrieve or analyze the data you stored.
4.4 Retrieve the S&S In-Chapter Database (in Microsoft Access
format) from the text’s Web site (or create the tables in <link
linkend="ch04table05" preference="0">Table 4-5<xref
linkend="ch04table05" label="4-5"/></link> in a
relational DBMS product). Write queries to answer the following
questions. <emphasis>Note</emphasis>:
For some questions, you may have to create two queries—one to calculate an
invoice total and the second to answer the question asked.
1. a. How
many different kinds of inventory items does S&S sell?
1. b. How
many sales were made during October?
c. What were total sales in October?
d. What was the average amount of a sales transaction?
e. Which salesperson
made the largest sale?
f. How many units
of each product were sold?
g. Which product was sold most
frequently?</para></listitem></orderedlist></problem>
4.5
Enter the tables in <link linkend="ch04table15"
preference="1">Table 4-15<xref linkend="ch04table15"
label="4-15"/></link> into a relational DBMS package.
Write queries to answer the following questions. <emphasis>Note</emphasis>: For some questions, you may have
to create two queries—one to calculate a total and the second to answer the
question asked.<inlinemediaobject role="titleicon"
id="ch04dg03"
type="dg01"><imageobject><imagedata/></imageobject><textobject/></inlinemediaobject></para>
1. a. Which
customers (show their names) made purchases from Martinez?
1. b. Who
has the largest credit limit?
c. How many sales
were made in October?
d. What were the item
numbers, price, and quantity of each item sold on invoice number 103?
e.
How much did each salesperson sell?
1. f. How
many customers live in Arizona?
2. g. How
much credit does each customer still have available?
3. h. How
much of each item was sold? (Include the description of each item in your
answer.)
Which customers still have more than $1,000 in available credit?
1. j. For
which items are there at least 100 units on hand?
4.6 The
BusyB Company wants to store data about employee skills. Each employee
may possess one or more specific skills and several employees may have the same
skill. Include the following facts in the database:
date hired
date of birth
date skill acquired
employee name
employee number
pay rate </pa
1. a. Design
a set of relational tables to store these data.<inlinemediaobject
role="titleicon" id="ch04dg04"
type="dg01"><imageobject><imagedata/></imageobject><textobject/></inlinemediaobject></para></listitem>
<listitem><para><inst>b.
</inst>Identify the primary key for each table, and identify any needed foreign
keys.</para></listitem>
<listitem><para><inst>c.
</inst>Implement your schema using any relational DBMS. Specify
primary and foreign keys, and enforce referential integrity. Demonstrate
the soundness of your design by entering sample data in each
table.</para></listitem></orderedlist></problem>
4.7 You want to extend the schema shown in
<link linkend="ch04table16" preference="0">Table
4-16<xref linkend="ch04table16"
label="4-16"/></link> to include information about customer
payments. Some customers make installment payments on each invoice.
Others write a check to pay for several different invoices. </para>
<listitem><para><inst>a.
</inst>Modify the set of tables in <link
linkend="ch04table16" preference="1">Table 4-16<xref linkend="ch04table16"
label="4-16"/></link> to store this additional
data.<inlinemediaobject role="titleicon" id="ch04dg05"
type="dg01"><imageobject><imagedata/></imageobject><textobject/></inlinemediaobject></para></listitem>
<listitem><para><inst>b.
</inst>Identify the primary key for each new table you
create.</para></listitem>
<listitem><para><inst>c.
</inst>Implement your schema using any relational DBMS package.
Indicate which attributes are primary and foreign keys, and enter
sample data in each table you create.
</para></listitem></orderedlist></problem
4.8 Create
relational tables that solve the update, insert, and delete anomalies in
<link linkend="ch04table17" preference="1">Table
4-17.
4.9 Create relational tables that
solve the update, insert, and delete anomalies in <link
linkend="ch04table18" preference="1">Table 4-18.
4.10 From the database created in the
comprehensive problem, perform queries based on the tables and query grid shown
in <link linkend="ch04table19" preference="1">Table
4-19<xref linkend="ch04table19"
label="4-19"/></link>.
1. a. Which
borrowers use Advent Appraisers?
b. What is the average
amount borrowed from National Mortgage?
c. List all of the
property appraisers.
1. d. List
all of the lenders.
2. List the lenders that lent
more than $100,000.
f. Which
borrower requested the largest mortgage?
g. Which borrower
requested the smallest mortgage?
4.1 As in all areas of information technology, DBMSs are constantly
changing and improving. Research how businesses are using DBMSs, and
write a report of your findings. Address the following issues:
1. 1. Which
popular DBMS products are based on the relational data model?
2. 2. Which
DBMS products are based on a logical model other than the relational data
model?
3. 3. What
are the relative strengths and weaknesses of the different types (relational
versus other logical models) of DBMSs
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