Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
SM 7.7
2.
3. Database tables are: cash, sales orders, shipped goods, cash collections, customers, and
7-21. Quick Jolt Electronics (Understanding a Relational Database)
This case helps students understand what types of information might be stored in accounting
databases, and requires them to use this information to answer important accounting questions.
Item Quantity Price Extension
I-1 1 2,000 2,000
SM 7.8
2. Invoice V-2 shows that J.P. Carpenter purchased $10,000 worth of equipment, but made a
3. The quarterly sales amounts for the sales staff are:
a) $87,600 for salesperson S-10
4. The net accounts receivable amounts are:
a) C-1 = 0
b) C-2 = $6,668
7-22. Clooney and Bullock Manufacturing (Data Modeling with REA)
1.
2.
Order Goods Table:
SM 7.9
Merchandise Inventory Table:
Item#, Description, Unit Cost, Sales Price, Quantity on Hand
Cash Table:
Account#, Account Type, Bank, Current Balance
Employee Table:
Inventory/Order Table:
[Order#], [Item#], Quantity, Price
Inventory/Receive Table:
7-23. Kick and Swing Inc. (Normalizing Data)
The raw data is as follows:
Purchase
Customer
Order
Customer
Customer
Phone
Item
Item
Quantity
Number
Date
Number
Name
Number
Number
Description
Cost
Unit
Ordered
12345
08/19/15
123-8209
Charles
Dresser,
Inc.
(752) 433-8733
X32655
Baseballs
$33.69
dozen
20
X34598
Footballs
10
Z34523
Basketball
Hoops
$34.95
each
20
12346
08/19/15
123-6733
Patrice
Schmidt’s
Sports
(673) 784-4451
X98673
Softballs
$35.89
dozen
10
X34598
Footballs
$53.45
dozen
5
X67453
Soccer-
balls
$45.36
dozen
10
SM 7.10
1. The data can be put in first normal form by repeating the purchase order information as
shown below. The data are now in first normal form because they can be stored in computer
records.
Purchase
Customer
Order
Customer
Customer
Phone
Item
Item
Unit
Quantity
Number
Date
Number
Name
Number
Number
Description
Cost
Unit
Ordered
12345
08/19/15
123-8209
Charles
Dresser, Inc.
(752) 433-8733
X32655
Baseballs
$33.69
dozen
20
12345
08/19/15
123-8209
Charles
Dresser, Inc.
(752) 433-8733
X34598
Footballs
$53.45
dozen
10
12345
08/19/15
123-8209
Charles
Dresser, Inc.
(752) 433-8733
Z34523
Basketball
Hoops
$34.95
each
20
12346
08/19/15
123-6733
Patrice
Schmidt’s
Sports
(673) 784-4451
X98673
Softballs
$35.89
dozen
10
12346
08/19/15
123-6733
Patrice
Schmidt’s
Sports
(673) 784-4451
X34598
Footballs
$53.45
dozen
5
12346
08/19/15
123-6733
Patrice
Schmidt’s
Sports
(673) 784-4451
X67453
Soccer-
balls
$45.36
dozen
10
2. To reorganize the data in part 1 into second normal form, it is necessary to split the file in
Customer File:
(primary key)
Customer
Customer
Phone
Number
Customer Name
Number
123-6733
Patrice Schmidt’s Sports
(673) 784-4451
123-8209
Charles Dresser, Inc.
(752) 433-8733
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
SM 7.11
Orders File:
(primary key – both
items)
Purchase
(foreign
key)
Order
Item
Item
Unit
Quantity
Customer
Number
Number
Description
Cost
Unit
Ordered
Date
Number
12345
X32655
Baseballs
$33.69
dozen
20
8/19/15
123-8209
12345
X34598
Footballs
$53.45
dozen
10
8/19/15
123-8209
12345
Z34523
Basketball
Hoops
$34.95
each
20
8/19/15
123-8209
12346
X98673
Softballs
$35.89
dozen
10
8/19/15
123-6733
12346
X34598
Footballs
$53.45
dozen
5
8/19/15
123-6733
12346
X67453
Soccerballs
$45.36
dozen
10
8/19/15
123-6733
3. The records in the orders file contain transitive dependencies. To put these data into third
normal form, we must create a new products file and a new Orders file to eliminate these
dependencies as follows:
Customer File:
(primary key)
Customer
Customer
Phone
Number
Customer Name
Number
123-6733
Patrice Schmidt’s Sports
(673) 784-4451
123-8209
Charles Dresser, Inc.
(752) 433-8733
Purchase Orders File:
(primary key)
(foreign key)
Purchase Order
Customer
Number
Date
Number
12345
08/19/15
123-8209
12346
08/19/15
123-6733
SM 7.12
Ordered Products:
(primary key – both items)
Item
Purchase
Quantity
Number
Order
Ordered
X32655
12345
20
X34598
12345
10
X34598
12346
5
X67453
12346
10
X98673
12346
10
Z34523
12345
20
Product File:
(primary key)
Item
Item
Unit
Number
Description
Cost
Unit
X32655
Baseballs
$33.69
dozen
X34598
Footballs
$53.45
dozen
X67453
Soccerballs
$45.36
dozen
X98673
Softballs
$35.89
dozen
Z34523
Basketball
Hoops
$34.95
each