1. Accounting Interface:
ACCOUNTING INFORMATION SYSTEMS
The Crossroads of Accounting & IT
Chapter 3
Accounting Interface:
Database Forms, Queries, & Reports
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2. Accounting Interface
The Accounting interface is served by three database essentials:
Database forms: input accounting data
Database queries: search and retrieve accounting data from the database
Database reports: present output of the queries
The accounting interface is served by the three database essentials.
The database forms are used for inputting accounting data.
The database queries are used to search the database and retrieve the accounting data from the database. For example, if you wanted to retrieve information about a customer to enter a sales order, the system would execute a query.
Database reports present the output of queries. When you are ready to prepare an income statement, for example, you would select the appropriate time and format, and a query would be executed to retrieve the accounts and account balances that should appear on the income statement.
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3. Graphical User Interface
QuickBooks software uses a graphical user interface:
Home Page: navigation
Onscreen forms: data entry
One of the features that made QuickBooks so popular is its easy-to-use graphical user interface or GUI.
The home page is used for navigation and shows a flowchart of tasks.
Onscreen forms use a GUI for data entry.
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4. Interface Tools User interface tools include: Icons Command buttons
Radio buttons
Checkboxes
Textboxes
Listboxes (drop-down lists)
Tab controls
User interface tools that can be used when designing the interface include:
Icons (such as the icons on the QB Home Page)
List boxes that contain drop-down lists. For example, when ordering online do you type in the state name? Or select from a drop-down list of state abbreviations?
These interface tools can be used to improve data validation (the validity of data entered).
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5. Baseline Accounting System Input/Output
Database forms record input for:
Vendor module
Customer module
Employee module
Banking module
Financial module
Database reports display output.
When looking at the baseline accounting system, you can see that the vendor, customer, employee, bank, and financial modules use database forms to record input.
The reports modules uses database reports to display output.
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6. Database Form Design General guidelines for database form design:
Enter data once.
Use data validation.
Use auto entry.
Format data entry forms to mirror hard copy forms.
Create user-friendly forms.
Implement appropriate security measures.
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7. When designing database database forms, it is important to use this accounting insight. If the same data is repeated twice on the same form, the data should auto populate (automatically fill in) the second field on the form.
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8. To Save Time Entering Data... MIRROR Database Forms & Paper Forms11 11
If data will need to be transferred from paper to onscreen, then to save time, the database forms and the paper forms should mirror each other.
Otherwise, the data entry takes much longer as the user searches to find the data to enter into the onscreen form. In addition, it increases the opportunity for error and oversights.
To Save Time Entering Data... MIRROR Database Forms & Paper Forms
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9. Accounting Data Entry Forms
Customer module
Sales order/Invoice form
Credit memo
Customer payment receipt
Deposit ticket
Some typical accounting data entry forms for the customer module correspond to the typical customer transactions.
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10. Accounting Data Entry Forms
Vendor module:
Purchase order
Receiving form
Bill entry form
Check form
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11. Accounting Data Entry Forms
Employee module:
Time tracking form
Payroll withholding form
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12. Accounting Data Entry Forms
Banking module:
Check form
Deposit form
Bank reconciliation form
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13. Accounting Data Entry Forms
Financial module:
Onscreen journal form
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14. Joey’s Database Form What would you say to Joey?
Joey works in the IT department. He has been developing a new customer form and has asked for you to sign to approve the form. What would you say to Joey? Would you approve the form? If not, what changes would you ask Joey to make? How would you communicate this to Joey?
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15. Building Database Forms
This is an example of how a database form is built in MS Access.
Notice the command buttons on the right.
Also notice that the fields can be dropped into the form.
The label identifying the field can be different than the field name used in the database table.
Database Forms
To build a database form, the developer uses a form design template as shown above. The developer selects the fields required on the form. The fields correspond to one or more tables in the database. The developer adds control tools (i.e., checkbox, button).
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16. EspressoCoffee Database Forms
This is what the same form looks like when it would appear on screen.
Would you ask for any changes?
EspressoCoffee Database Form
Do you see any changes you would like?
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17. Accounting Reports 4 basic types of accounting reports:
Financial accounting and regulatory reports for investors, creditors, and regulatory agencies.
Tax reports used when filing federal, state, and local taxes.
Management reports provided to internal users, such as managers for decision making.
Sustainability reports to evaluate an enterprise’s responsiveness to economic, environmental, and social sustainability challenges.
There are four basic types of reports as shown here. Sustainability reports are now also being called integrated reports.
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18. Building Database Reports
This is the design screen for building a database report. Notice the headers and footers on the form.
Database Reports
To build a database report, the developer uses a report design template as shown above. The developer formats and enters the report header, detail, and footer. The required fields are placed in the desired location on the report layout.
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19. EspressoCoffee Database Report
This is the same database report when it appears onscreen.
Do you see any changes you would like?
EspressoCoffee Database Report
Do you see any changes you would like?
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20. Joey’s Database Report
What would you say to Joey?
Joey, from IT, has prepared a prototype for a database report and would like your approval. What do you say to Joey? Do you approve his database report? If not, what changes would you request Joey to make?
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21. Database Queries
Database queries search and retrieval data from the accounting database.
Results of queries are displayed in database forms and reports.
Notice that the results of queries can be displayed in database reports or database forms.
For example, the query to retrieve income statement accounts and balances for the past year would appear in a database report.
The query for the customer information for a customer with the last name Smith might appear in an onscreen database form used to enter new customers.
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22. © Copyright 2012 Pearson Education. All Rights Reserved.
Database queries can pull data from more than one database table.
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23. Database Queries Two ways to build queries:
Query builder tools build queries without programming code.
SQL, structured query language, is a programming language used to construct queries for relational databases.
Most database software includes a query builder tool to streamline building queries. This permits you to build queries without using programming code. However, it may not be suitable to use with some complicated queries.
Queries can also be built by writing programming code using SQL.
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24. Building Database Queries: QBE
This is an example of MS Access’ query builder, called Query by Example (QBE).
The database tables are displayed across the top. Then you can simply click and drag the fields you want displayed into the bottom portion of the screen. If you would like to search on a specific criteria, such as Last Name, then that information is entered into the criteria row in the bottom portion of the screen.
Database Queries
To build a database query, the developer can use a Query by Example (QBE) template shown above. Displays the tables used in query. Selects the fields required by the query. Search criteria are specified (e.g., Customer Last Name = “Pico”) as shown above.
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25. SQL: Structured Query Language
When the query is run, the query builder creates SQL programming code behind the scenes. This is an example of the SQL code that was created by the Query Builder for the query created on the prior slide.
Although accounting professionals may not write SQL programming code, it has become more important than ever for accounting professionals and auditors to at least be able to read some SQL. SQL injections, where incorrect SQL code is injected into a query to extract unauthorized data, is being used in cyberattacks. For this reason, the accounting professional should be able to read a basic SQL statement to identify if there is anything improper.
There are four basic parts to the SQL query:
1) Action. For a query, the action is SELECT
2) Fields. The fields to be extracted are specified.
3) Tables. The tables that will be used in the query are specified.
4) Criteria. The search criteria to search for and retrieve must be specified.
SQL Database Queries
After building a database query with Query by Example, view the SQL programming code for the database query shown above.
Each SQL statement contains an Action(s), Field(s), Table(s), and Criteria.
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26. Query Results Customer Order Query Results
This is an example of a query builder and the query results that were retrieved when the query was run.
Customer Order Query Results
Compare the fields in the query builder to the query results. What are the search criteria?
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27. Joey’s Database Query What would say to Joey?
Joey, from IT, has written SQL for a query and has asked for your approval. He would like you to sign the approval form for the SQL query he has written. What you you say to Joey?
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28. Study Less. Learn More. Make Connections.
My Connection
Study Less. Learn More. Make Connections.
Exercise
When the RDBMS processes the following SQL SELECT statement:
What tables are accessed?
Which fields are retrieved?
What is the search criteria?
SELECT Customer No, Customer Name, Invoice No, Date
FROM Customer, Invoice
Where Customer No = “3099”;
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