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Core Concepts of Accounting Information Systems, 12th Edition by Carolyn S. Norman, Jacob M. Rose, Mark G. Simkin

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Chapter 3

Data Modeling

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.

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