PART TWO
DATABASES
Accounting information systems collect, record, store, and manipulate financial and nonfinancial data and convert these data into meaningful information for management decision making. The chapters in Part Two discuss techniques for accomplishing these tasks using relational databases.
Chapter 3 discusses basic database concepts and the organizational structure of relational databases. The chapter explains how to use the REA framework to design database tables and relationships, and it describes how databases support important business functions. The last section describes normalization of data in databases—a classical design approach compatible with the REA model. The chapter emphasizes how to design databases that efficiently and effectively store critical data.
Chapter 4 explains how to create a database using Microsoft Access 2010 and how to manipulate and extract data. The first section describes how to create database tables and relationships, and the second section illustrates how to enter and validate data. Validating the data in databases involves implementing controls that safeguard the accuracy, completeness, and integrity of the data. The third section describes procedures for extracting data from existing database tables. This section explains how to create “select” queries in Access 2010 as well as other extraction techniques such ...
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