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Accounting Information Systems Chapter 4 - Relational Databases_ Free Response Questions (1)
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Accounting Information Systems Chapter 4 - Relational Databases_ Free Response Questions (1)

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  • July 19, 2024
  • 5
  • 2023/2024
  • Exam (elaborations)
  • Questions & answers

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  • accounting information systems chapter 4 relatio

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Accounting Information Systems Chapter 4 -
Relational Databases: Free Response Questions
Describe a major advantage of database systems over file-oriented transaction processing
systems. - ANS-Database systems separate logical and physical views. This separation is
referred to as program-data independence. Such separation facilitates developing new
applications because programmers can concentrate on coding the application logic (what the
program will do) and do not need to focus on how and where the various data items are stored
or accessed. In the file-oriented transaction systems, programmers need to know physical
location and layout of records which adds another layer of complexity to programming.

Explain the difference between file-oriented transaction processing systems and rational
processing systems. - ANS-In file-oriented approach, many files managed by many users. This
results in a significant increase in number of master files stored by an organization.
The disadvantages of file-oriented approach include:
- Data Redundancy
- Data Inconsistency
- Data-Program dependency
- Lack of Data Integration
- Lack of Compatibility
- Lack of Data Sharing
In the database approach, data is an organizational resource that is used by and managed for
the entire organization. The program that manages and controls the data and the interfaces
between data and application programs is called the database management system (DBMS).
The advantages include:
- Data Integration
- Data Sharing
- Minimal Data Redundancy and Data Inconsistencies
- Data Independence
- Cross-Functional Analysis

Describe what you think will be the main impact of database technology in your career. -
ANS-Database systems have the potential to alter external reporting significantly. Considerable
time and effort are currently invested in defining how companies should summarize and report
accounting information to external users. Relational databases have the potential to increase
the use and value of accounting information. Accountants must understand database systems
so they can help design and use the AISs of the future. Such participation is important for
ensuring that adequate controls are included in those systems to safeguard the data and ensure
the reliability of the information produced.

, What is the difference in logical view and physical view? - ANS-The logical view is how the user
or programmer conceptually organizes and understands the data, such as data organized in a
table. The physical view, on the other hand, refers to how and where the data are physically
arranged and stored in the computer system.

Describe the different schemas involved in a database structure. What is the role of accountants
in development of schemas? - ANS-A schema describes the logical structure of a database.
There are three levels of schemas. First, the conceptual-level schema is an organization-wide
view of the entire database listing all data elements and relationships between them. Second,
an external-level schema is a set of individual user views of portions of the database, each of
which is referred to as a subschema. Finally, an internal-level schema provides a low-level view
of the database, includes descriptions about pointers, indexes, record lengths, etc. Accountants
are primarily involved in the development of conceptual-and external-level schemas; however,
database knowledgeable accountants may participate in developing an internal-level schema.

Describe a data dictionary. - ANS-The data dictionary contains information about the structure of
the database. For each data element, there is a corresponding record in the data dictionary
describing that element. Information provided for each element includes a description or
explanation of the element; the records in which it is contained; its source, the length and type
of the field in which it is stored, the programs in which it is used, the outputs in which it is
contained, the authorized users of the element, and other names for the element.

Discuss the ways in which a well-designed DBMS will facilitate the three basic functions of
creating, changing, and querying data. - ANS-A DBMS will use data definition, and data query
languages in order to perform the three basic, essential data functions. Data definition is
achieved using data definition language (DDL); data manipulation is achieved using data
manipulation language (DML) which includes operations such as updating, inserting, and
deleting portions of the database. Data query language (DQL) is used to retrieve, sort, order,
and present subsets of data in response to user queries. A DBMS will probably also include a
report writer, which is a language that simplifies report creation.

List the four DBMS "languages" and describe who uses each and for what purpose. - ANS-DDL
is the data definition language used by the database administrator (DBA) to create, initialize,
describe logical views, and specify security limits. The DML is the data manipulation used by
application programmers who embed these action commands into application to access data in
the database. The DQL is the data query language used by IT professionals and users to
interrogate the database by retrieving and presenting data in novel ways often on an ad hoc
basis. The report writer is a language used by IT professionals and users that simplifies report
creation so reports can be created according to user-specified format.

Describe the information that is contained in the data dictionary. - ANS-The data dictionary is an
overall storehouse of information about the system, and serves as a central clearinghouse for all
documentation. An analyst uses the data dictionary to collect, document, and organize specific

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