accouting information system chapter 4 solutions(1)

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1、AccountingInformationSystemsChapterSolutionsChapter4Q4.1Thedatabaseapproachispossiblebecauseofthedatabasemanagementsystem(DBMS).AsshowninFigure4.2,theDBMSisasoftwareprogramthatsitsbetweentheactualdatastoredinthesystemandtheapplicationprogramsthatusethedata.AsshowninFigure4.4,thisallowsuserstoseparat

2、ethewaytheyviewthedata(calledthelogicalview)fromthewaythedataisactuallystored(thephysicalview).TheDBMSinterpretstheusers'requestsandretrieves,manipulates,orstoresthedataasneeded.Thetwodistinctviewsseparatetheapplicationsfromthephysicalinformation,providingincreasedflexibilityinapplications,improvedd

3、atasecurity,andeaseofuse.Inadatabasesystemthemanagerwillrarely,ifever,needtounderstandorbefamiliarwiththephysicalviewofthedata.Inmostinstances,theinternalauditorandtheprogrammerwillnotneedtounderstandorbefamiliarwiththephysicalviewofthedata.Mosteverythingtheydorequiresonlyanunderstandingofthelogical

4、viewofthedata.Ifaccountantsunderstandlogicaldatastructuresandthelogicalviewofthedatatheyarebetterabletodrawtheinformationtheyneedfromthedatabase.P4.1a.Notethattheproblemdoesnotsaywhatthedateis(dateordered,dateshipped,etc)sodifferentassumptionscanbemadeabouttheneeddatedata.·Tofilloutasalesorder,thesa

5、lesorderentryclerkneedsaccesstothefollowingdatastoredinthedatabase4-1AccountingInformationSystems-itemnumber-description-quantity-on-hand-price-customername-customername-shippingaddress-creditlimit-accountbalance4-1AccountingInformationSystems·Tocreateandmailabill(invoice),thebillingclerkneedsaccess

6、tothefollowingdatastoredinthedatabase:4-1AccountingInformationSystems-customername-customernumber-billingaddress-itemnumbers-quantitysold-price-terms4-1AccountingInformationSystems·Tomanageinventory,theinventorycontroldepartmentneedsaccesstothefollowingdatastoredinthedatabase:4-1AccountingInformatio

7、nSystems-itemnumber-description,-quantityonhand.4-1AccountingInformationSystems·Topurchaseinventory,thepurchasingdepartmentneedsaccesstothefollowingdatastoredinthedatabase:-4-1AccountingInformationSys