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Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
SM 8.1
Chapter 8
ORGANIZING AND MANIPULATING DATA IN DATABASES
Discussion Questions
8-1. There are several other database management systems available to users, including
8-2. The different data types available in Access include: Text, Memo, Number,
fields in replicated databases), and Decimal.
8-4. Database management systems (DBMS) are computer software packages that enable
systems are computer programs, they are software—not hardware.
8-5. Data definition languages (DDLs) are the special programming languages of DBMSs
users to further specify the length of each field (for text data types) or the type of number (e.g.,
“Integer”) for numeric data types.
8-6. The act of linking database tables to one another enables users to extract relevant
information from them. For example, a database user might want to prepare a list of suppliers,
Chapter 8 describes how to do this. (The fields do not have to have the same name, but they must
have identical data types.) Access then enables the user to create queries based upon the linked
described above.
8-7. Data validation is the process of ensuring that the data input into the data fields of a
database record are accurate and complete. Data validation is important because it causes the
SM 8.2
predefined data, specifying default values for repetitive data entries, and creating data validation
rules.
example, creating invoice detail lines for a non-existent invoice.
8-8. Data manipulation languages or DMLs enable users to define processes for accessing,
database information. Thus, a DML is that part of a DBMS that enables users to tell the system
8-9. SQL is an acronym for “structured query language.” SQL and Access queries are
the current semester. The primary difference between SQL and Access is that SQL requires
translate user queries into SQL statements.
8-10. Data mining provides users with analytical tools for detecting trends or relationships
demographics. Accounting uses of data mining techniques include predicting future sales for
8-11. Cloud computing is a form of Internet-based computing. Instead of applications
costs than would be necessary if systems were built in-house.
8-12. A data warehouse is a repository of historical information that a firm or governmental
agency can collect during the normal course of conducting its business. Data warehouses are
SM 8.3
from external users.
8-13. Data warehouses enable employees to access valuable information on a corporate-
wide basis, often from areas outside their immediate domains. These data repositories therefore
diverse information in consistent, useful, and systematic ways—especially where the design
process consumes large amounts of organizational resources.
Problems
8-14. This problem is about the Query Corporation. It requires students to create a simple
database table, using data supplied in Figure 8-19.
A suggested record structure is:
Field Name Size Type Decimal Digits
Zorich.
b) There are three employees with a first name of Brenda: Reeder, Turner, and Bloom.
and Turner.
d) The employees eligible for overtime are: Adcox, Bloom, Chapin, Cunningham, Daniels,
8-15. This problem requires students to search the Internet for articles on data warehousing.
organizational information available on a corporate-wide bases.
SM 8.4
8-16. This problem is about the Marcia Felix Corporation
a) A suggested record structure is:
Field Name Size Type Decimal Digits
Employ_Name 20 alphanumeric
Employ_IDNum 4 numeric none
b) Average pay rate: $8.02
d) Females scoring over 70: none
Conrad, Pettinari, Bliss, Barrett, and Erickson
Case Analyses
8-17. BSN Bicycles I (Creating a Database from Scratch with Microsoft Access)
1. The resources, events, and agents for this case are as follows:
Resources: inventory and cash
customers, and vendors.
E-R diagram is on the following page
SM 8.5
SM 8.6
2. Examples of tables and potential data fields for each of these tables:
cash:
account #, cash type, beginning balance, authorized personnel
inventory purchases:
vendor cash payments:
check #, vendor ID, vendor name, purchase order #, amount
inventory table:
item #, item description, units (e.g., dozens), unit cost, unit retail sales price, quantity on
hand
vendor purchases/inventory (join) table:
purchase order #, item #, quantity purchased
customers:
card number, credit card expiration date
Database tables for the purchasing process are:
5. This part of the case requires students to print hard copies of each table in data sheet view
