Core Concepts of Accounting Information Systems, 12th Edition

Chapter 3

Data Modeling

INTRODUCTION

AN OVERVIEW OF DATABASES

What Is a Database?

Significance of Databases

Storing Data in Databases

Additional Database Issues

STEPS IN DEVELOPING A DATABASE USING THE RESOURCES, EVENTS, AND AGENTS MODEL

Step 1—Identify Business and Economic Events

Step 2—Identify Entities

Step 3—Identify Relationships Among Entities

Step 4—Create Entity-Relationship Diagrams

Step 5—Identify Attributes of Entities

Step 6—Convert E-R Diagrams into Database Tables

NORMALIZATION

First Normal Form

Second Normal Form

Third Normal Form

AIS AT WORK—NEW DATABASES FOR THE GREEN ECONOMY

SUMMARY

KEY TERMS YOU SHOULD KNOW

TEST YOURSELF

DISCUSSION QUESTIONS

PROBLEMS

CASE ANALYSES

Carl Beers Enterprises (Understanding a Relational Database)

Martin Shoes, Inc. (Designing a Database Using REA and E-R Diagrams)

Souder, Oles, and Franek LLP (Data Modeling with REA)

Swan’s Supplies (Normalizing Data)

READINGS AND OTHER RESOURCES

ANSWERS TO TEST YOURSELF

After reading this chapter, you will:

1.  Appreciate the importance of databases to AISs.

2.  Be able to describe the concepts of the data hierarchy, record structures, and keys.

3.  Be able to explain why design concerns such as processing accuracy, concurrency, and security are important to multi-user databases.

4.  Be able to model a database with REA.

5.  Be able to normalize database tables.

In the process of designing a software artifact, one of the first steps is to construct a data model that represents users’ needs.