ch04 accounting systems solution manual

Chapter 4Organizing and Manipulating the Data in Databases

Discussion Questions

4-1.

There are several other database management systems available to users, including MySQL, Oracle, FoxPro, Avanquest Database Professional, Microsoft SA SQL, Filemaker Pro 7, Eltron Card Database, and IBM DB2.

4-2.

The different data types available in Access include: Text, Memo, Number, Date/Time, Currency, AutoNumber, and Yes/No. You can also create hyperlinks and OLE (object link and embed) objects. The types of numbers you can create in Access include byte, Integer, Long Integer, Single, Double, ReplicationID (typically used to expand autonumber fields in replicated databases), and Decimal. 4-3.

This problem requires students to create their own Salesperson table4-4.Database management systems (DBMS) are computer software packages that enable users to create, maintain, query, retrieve, manipulate, and output the data stored in a database. A DBMS is not the same thing as a database. Rather, a DBMS is a set of software programs that interfaces between the database and users or user programs. Because, database management systems are computer programs, they are softwarenot hardware.

4-5.Data definition languages (DDLs) are the special programming languages of DBMSs that enable users to design the physical structure of database records. Thus, a DDL enables users to specify the number of data fields for each record in a table, the name for each field, and (for Access) a data type for each fieldfor example, text or numeric. The DDL also enables 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. 4-6.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, with a sub-list of all products available from each supplier. A database developer might create two tables for such an application: (1) a table of suppliers and (2) a table of products. If the designer stores the supplier code in each product record, the user could then view or print the desired list. In Access, a user links tables to one another using the Relationships window. Chapter 4 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 tables, and can then present the joined information requested by the usere.g., the report described above.

4-7.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 system to test input data for common errors and reject values that violate the defined validation rules. This helps an organization avoid the costs and confusion caused by such errors. Experts estimate that it costs ten times as much to correct bad data already stored in a database as it does to correct simple errors at the time they are caught during input. Examples of Access data validation tests discussed in the text include the automatic tests that check for consistent data types, using input masks to help users input data correctly, using drop-down lists (combo boxes) of predefined data, specifying default values for repetitive data entries, and creating data validation rules.

Enforcing referential integrity is yet another database control with data-validation characteristics. This ensures that users to not delete the one record joined in a one-to-many relationship with other recordsfor example, deleting an invoice with existing line items. It also automatically disallows a users attempt to link a many record with a non-existent parent recordfor example, creating invoice detail lines for a non-existent invoice.

4-8.Data manipulation languages or DMLs enable users to define processes for accessing, updating, replacing, deleting, and protecting database records from unauthorized use. Most database management systems include proprietary DMLs that allow users to create queries, forms, reports, and macros that in turn enable users to view, update, delete, or output selected database information. Thus, a DML is that part of a DBMS that enables users to tell the system how to manipulate the underlying data in a database.

4-9.SQL is an acronym for structured query language. SQL and Access queries are similar in that both enable users to construct queries that answer user questions about database information. Thus, both SQL and Access enable users to construct query commands that extract the same information from a databasefor example, a list of all students in a certain course in the current semester. The primary difference between SQL and Access is that SQL requires users to create queries in text-driven language while Access provides a graphical user interface to frame their questions. Access is among the many database management systems that actually translate user queries into SQL statements. 4-10.Online analytical processing is a query tool that enables database users to extract information from databases efficiently. Thus, OLAP allows users to search and retrieve complex, processed information and is especially notable for its drill-down capabilities. Pivot tables are multidimensional tables that enable their users to change the categorization parameters. In a sales application, for example, a pivot table might show dollar sales volume for a specific sales region of the country, classified by product line and months of the year (three dimensions). If the user changes the sales region, new information appears for the chosen alternate. Similarly, if the user selects a new product line, a new pivot table might show the monthly sales levels for each product in that product line. Thus, pivot tables are among the useful tools that OLAP provides to show useful information. But these are not the only tools that OLAP provides. Others include statistical analyses (means, median, and frequency distributions), trend analyses, linear regressions, and graphical charts.4-11.Both sorting and indexing records accomplish the same task: displaying or printing database records in ascending or descending sequence as determined by a specific data field. Sorting records requires the database to physically re-write the records on disk. In contrast, indexing records requires the database to create an ordered list of disk addresses. Indexing thus provides the user with the same visual result as sorting, but eliminates the need to physically re-arrange a databases records on disk. Indexing therefore typically takes less time to performespecially for larger databases. 4-12.Data mining provides users with analytical tools for detecting trends or relationships among seemingly uncorrelated datatypically marketing data. For example, identifying patterns in customer purchasing behavior may enable a marketing department to streamline its marketing efforts by uncovering relationships between customer preferences and their demographics. Accounting uses of data mining techniques include predicting future sales for budgeting purposes, performing audit tasks such as searching for forensic information, assessing payment trends by tax payers, or detecting trends in such areas as bad debts. (For an interesting article on this subject, see: S. A. Fadairo, et al., Using Data Mining to Ensure Payment Integrity Journal of Government Financial Management Vol. 57, No. 2 (Summer, 2008), pp. 22-24.)4-13.Cloud computing is a form of Internet-based computing. Instead of applications being stored on individual workstations, software is provided through the Internet, processing occurs on a web of computers, and information is ultimately sent to the users computer. Cloud computing allows firms to outsource components of their AISs and expand systems at lower costs than would be necessary if systems were built in-house.

4-14.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 similar to databases in that they classify and store data systematically and can help users extract information for business uses. The major differences between data warehouses and databases are that the information in data warehouses may be stored in multiple databases, often spans multiple accounting periods, and is generally arranged with the purpose of supporting complex queries from external users.

4-15.Data warehouses enable employees to access valuable information on a corporate-wide basis, often from areas outside their immediate domains. These data repositories therefore help users answer complex questions in a timely manner, marketing personnel identify purchasing trends or pinpoint customer needs, and can ultimately yield a high return on investment for the firm. But data warehouses are not for every organization. One factor that may deter companies from building data warehouses is the difficulty in collecting and storing diverse information in consistent, useful, and systematic waysespecially where the design process consumes large amounts of organizational resources.

Problems

4-16.This problem is about the Query Corporation. It requires students to create a simple database table, using data supplied in Figure 4-19. A suggested record structure is:

Field Name Size

Type

Decimal DigitsLNAME20alphanumeric

FNAME20alphanumeric

SSN 9

alphanumeric

DEPT 1numericnone

PAYRATE 4

numeric2

OTIME 1

yes/no

a)The employees in Department 5 are: Chapin, Finn, Halpin, Laurin, Maglio, Turner, and Zorich.

b)There are three employees with a first name of Brenda: Reeder, Turner, and Bloom.

c)The employees with pay rates over $6.50 are: Cunningham, Chapin, McLean, Welsh, Duffy, and Turner.

d)The employees eligible for overtime are: Adcox, Bloom, Chapin, Cunningham, Daniels, Davis, Finn, Halpin, Harper, Kozar, Laurin, Maglio, McGuire, Morgan, Reeder, and Zorich.

4-17.This problem requires students to search the Internet for articles on data warehousing and use of such warehouse in accounting. Reasons why companies create data warehouses and use of such warehouse in accounting are discussed in the chapter.

4-18.This problem requires students to search the Internet for articles on online analytical processing and also the connection between OLAP and databases. Reasons why businesses use OLAP are discussed in the chapter.

4-19.This problem is about the Marcia Felix Corporation

a)

A suggested record structure is:

Field Name

Size Type

Decimal DigitsEmploy_Name

20

alphanumeric

Employ_IDNum 4

numeric

none

Apt_Score

2

numeric

none

Depart_ID

2

alphanumeric

Pay_Rate

4

numeric

2

Employee_Gender 1

alphanumeric

b-d) see the following pages

e) Average pay rate:

$8.02f)

Average female pay rate:$8.16

Average male pay rate:$7.95

g)

Females scoring over 70:none

Males scoring over 50:Langley, Baker, Moore, Jackson, Markham, Garrow, Conrad, Pettinari, Bliss, Barrett, and Erickson

b)Records sorted by department.

Employee NameEmployee

NumberScore on Aptitude

TestDepart-ment

IDCurrent

Pay RateSex

MCGUIRE, TANA B405255A9.20F

GARROW, SCOTT D875361A7.40M

MARKHAM, KYLE R676662A7.90M

BAKER, JEFFREY L169273A7.50M

FRANTZ, HEIDI L639055A6.90F

PETTINARI, DARIN M122256B8.40M

ERICKSON, KURT N221753B8.50M

BARRETT, RAYMOND G344453B7.45M

MONACH, SHERI L808248B9.10F

BOWERS, PAUL D208442B5.90M

NELSON, JOHN R587346B7.40M

HARDENBROOK, LISA A742740C6.70F

CHEUNG, WAI KONG818355C7.80F

CONRAD, MARK E831758D9.60M

JACKSON, GREG W409167D8.90M

DRISCOLL, DAVID M521047D7.70M

BLISS, DONALD W671355D6.80M

DAILY, REBECCA E233645D8.90F

LYNCH, SHERENE D785766D8.90F

LUBINSKI, TRAVIS M386537D7.50M

LANGLEY, JERRY W326286E9.40M

BUCHANAN, CINDY373541E7.80F

PAPEZ, PETER M779941E8.30M

MOORE, MICHAEL S243167E8.50M

c) Records sorted by test score.



TestDepart-ment

IDCurrent

Pay RateSex

























d) Records sorted by last name within department.



TestDepart-ment

IDCurrent

Pay RateSex

























Case Analyses

4-20.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

Events:

sales, cash receipts, purchases, and cash payments

Agents:

the companys employees (sales personnel, cashiers, and purchasing agents) customers, and vendors.

E-R diagram is on the following page

2. Examples of data fields for each of these tables:

cash:

account #, cash type, beginning balance, authorized personnel

inventory purchases:

purchase order #, item #, item name, quantity purchased, vender ID, vendor name

vendor cash payments:

check #, vendor ID, vendor name, purchase order #, amount

vendors:

vendor ID, vendor name, street address, city, state, zip code, contact person, phone #, and fax #

employees:

employee ID, first name, middle initial, last name, department #, street address (probably not needed inasmuch as there are only three individuals in the company)

inventory table:

item #, item description, units (e.g., dozens), unit cost, unit retail sales price, quantity on handvendor purchases/inventory (join) table:

purchase order #, item #, quantity purchased

customers:

First name, Last name, Customer #, Street Address, City, State, Zip Code, Home phone number, Work phone number, Cell phone number, Credit Card type (e.g., Visa), credit card number, credit card expiration date

customer invoices:

invoice #, invoice date, invoice amount

Database tables for the purchasing process are:

cash, purchases, cash payments, vendors, and employees. There should also be a table for the purchases/inventory relationship as this is a many-to-many relationship.

3. This part of the case requires students to create several records for each table.

4. This part of the case requires students to create relationships for each of the various tables.

5. This part of the case requires students to print hard copies of each table in data sheet view and also to create a report, documenting their relationships.

4-21.Furry Friends Foundation I (Creating a New Database from Scratch)This case introduces students to a relational database. It requires them to set up the database, create tables, and connect them using relationships. 1.

2.The Contributor ID is used as the primary key for the FFF contributor table. The key is unique and a donation statement can be produced for each contributor for his or her use when filing state or federal taxes.

3.Each student will need to add a unique contributor ID, their last name, first name, street address, city, state, zip and phone number using the correct formats.

4.The relationships between the tables are joined by Contributor ID in the Contributor File and Donation File. The link between the Donation File and the Animal Code File is the Animal Code.

5.See 1 above for each table and 4 for the relationship diagram. You will want to check to see that each student has entered his or her own information as required in 3.

4-22.Bonnie P Manufacturing Company (Data Validation Using a DBMS)1. Create a record structure as specified in the problem. The primary key should be the Social Security numbernot the last name. The Required? setting for each data field must be changed to yes.

2. This problem requires the following validation rules:

Data field

Validation Rule

Validation text

Work Phone extension: >100 And =7.75 And