TAILIEUCHUNG - Lecture Accounting information systems: Chapter 4 - Richardson, Chang, Smith

Chapter 4 - Relational databases and enterprise systems. In this chapter students will be able to: Describe the advantages of relational databases, explain basic relational database principles, describe how to query using Structured Query Language (SQL), understand the purpose and basic framework for an enterprise system, assess how cloud computing facilitates enterprise systems. | Chapter 4 Relational Databases and Enterprise Systems Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. Learning Objectives LO#1 Describe the advantages of relational databases. LO#2 Explain basic relational database principles. LO#3 Describe how to query using Structured Query Language (SQL). LO#4 Understand the purpose and basic framework for an enterprise system. LO#5 Assess how cloud computing facilitates enterprise systems 4-2 Introduction of Database A database is a collection of related data for various uses. Three types of data models: A Hierarchical data model organizes data into a tree-like structure that allows repeating information using defined parent/child relationships. A Network data model is a flexible model representing objects and their relationships. A Relational data model is a data model that stores information in the form of related two-dimensional tables. 4-3 LO# 1 Introduction of Database Relational data models are the dominant data model form in use today likely because they offer many advantages over other data models, including: Flexibility and Scalability Simplicity Reduced Information Redundancy 4-4 LO# 1 Definitions for Databases Database Management System (DBMS) – The DBMS is defined as a computer program that creates, modifies and queries the database. Specifically, the DBMS is designed to manage a database’s storage and retrieval of information. Data Dictionary – The data dictionary describes the data fields in each database record such as field description, field length, field type (., alphanumeric, numeric), etc. Database Administrator – The person responsible for the design, implementation, repair and security of a firm’s database. 4-5 LO# 2 Fundamentals of Relational Databases Entities and Attributes: A class in the relational database model could be a person, place, thing, transaction, or event about which information is

• Kế toán - Kiểm toán
• Accounting information systems
• Lecture Accounting information systems
• Business processes
• AIS development
• Relational databases
• Enterprise systems
• Accounting information systems
• Lecture Accounting information systems
• Hệ thống thông tin kế toán
• Accounting information
• Control information
• Information systems controls
• Information security
• System reliability
• Accounting system
• Systems development life cycle
• Systems design
• Value of information
• Business process
• Business process cycles
• Systems development
• Systems analysis
• Information systems
• Auditing computer
• Auditing process
• Privacy controls
• Processing integrity
• Availability controls
• Financial Accounting
• Principles of financial accounting
• Fundamental system principles
• Accounting systems
• Production cycle
• Human resources management
• General ledger
• AIS development strategies
• Reporting Systems
• Accounting information system
• AIS super system
• Computer accounting
• System security
• The accountant
• Information technology
• Documenting accounting information systems
• Data modeling
• Enterprise resource planning systems
• ERP systems
• Value chain
• Supply chain
• Decision structure
• Control frameworks
• Internal controls
• COBIT framework
• Accounting cycle
• Transaction processing
• Internal control
• Control environment