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Lecture Accounting information systems: Basic concepts and current issues (4/e): Chapter 7 - Robert L. Hurt

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Chapter 7 - Data flow diagramming. When you''ve finished studying this chapter, and completing the activities at its conclusion, you should be able to: Explain the symbols and design considerations associated with DFDs; compare and contrast flowcharts and DFDs with regard to purpose, content, structure, and use in accounting information systems; discuss the ways in which DFDs are used in AIS work; construct a leveled set of DFDs; design normalized database tables from a DFD.

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Chapter 7 Data Flow Diagramming

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Learning objectives

considerations associated with DFDs.

DFDs with regard to purpose, content,

structure, and use in accounting

information systems.

work.

a DFD.

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Nature and purpose of DFDs

accounting practice

underlies the AIS

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DFD symbols

process

external entity

data flow

data store

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Leveling and balancing

leveled sets

one before it.

that external entities and data flows at the boundary cannot “disappear” between

levels.

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Leveling and balancing

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Customer order

Invoice

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1.0 Process customer order.

2.0 Bill customer.

Processed customer order

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• More detail than

the Level Zero

Level Zero diagram.

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Leveling and balancing

Customer

Customer

order

1.1 Verify customer order. Verified

customer order

1.2 Evaluate customer credit.

Customer database

Credit inquiry

Credit decision Processed customer order

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Leveling and balancing

until they are primitive

different levels.

1.2.2

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Database design

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Database design

least one table

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Database design

Student table in design view

Student table in datasheet view

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Database design

in tables and / or other queries

average)

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Database design

Query in design view

Query in datasheet view

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Database design

if they know nothing about design and

structure

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Database design

Form in design view Form in form view

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Database design

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Database design

Report in report view

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Database design

Primary key: a field in a table that uniquely

identifies every record in that table

Foreign key: a primary key in one table that

is included in another table for linking

purposes

Compound primary key: two or more fields

in a table that together comprise its primary

key

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Database design

Junction table

• A table that joins together two separate tables.

• Required when the two separate tables have a

“many-to-many” relationship – Every student may enroll in many classes.

– Every class has many students.

• Named by joining the separate table names

– Student table

– Class table

– Student / class table

This is the junction table.

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Database design

Relationship grid

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Database design

Table characteristics that ensure a relational

database is organized as efficiently and

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Database design

with a “flat file” (such as a spreadsheet)

and create normalized database tables.

normalized tables “from scratch.”

23 January 2014 post on Dr Hurt’s AIS

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Normal forms

This data array is a “flat file” comprising two fields and

five records It is not normalized, as the “courses”

field includes repeating groups of data (i.e., two

courses in one field).

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• To put the array in 1NF, we need to

eliminate repeating groups.

Normal forms

This array, while not fully normalized, is closer to that state Note that we could search for specific course prefixes and / or numbers more easily than in

Student ID Prefix Number Prefix Number

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eliminate redundant data.

Normal forms

Neither table has repeating groups or redundant data;

however, we’re missing key information: which

students are in which courses?

Student table Student ID

1026 1053 1221 1270 1397

Acc 343 Bus 281 Psy 200 Eng 117 Mat 146

Course table

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marrying data from

two other tables

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that each table contains only fields that

give us more information about the

primary key.

code, phone number

classroom, section number

need any information beyond the primary

keys of the two other tables

Normal forms

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