1. Core Concepts of ACCOUNTING INFORMATION SYSTEMS Moscove, Simkin & Bagranoff John Wiley & Sons, Inc. Developed by: S. Bhattacharya, Ph.D. Florida Atlantic University

2. Chapter 10 Organizing and Manipulating the Data in Databases Introduction Normalization Defining and Validating the Data in Databases: Data Definition Languages (DDLs) Extracting Data From Databases: Data Manipulation Languages Object-Oriented Databases, and Multimedia Databases, and Data Warehouses

3. Normalization Flat files are files with no sequence or order to them, except perhaps chronological. Flat files make it almost impossible to find a particular record easily or use file data productively. Normalization is a process of examining and arranging file data in a way that enables designers to avoid problems when files are used or modified later.

4. First Normal Form A database is in first normal form (1NF) if all the record’s attributes (data fields) are well defined and the information can thus be stored in a flat file. Problems: –data redundancy –insertion anomaly –deletion anomaly

5. Second Normal Form A database is in second normal form (2NF) if it is in 1NF and all the data items in each record depend on the record’s primary record key. This approach results in a more efficient design and eliminates much of the first file’s data redundancy.

6. Third Normal Form Our goal is to create a database that is minimally in third normal form (3NF). A database is in third normal form if it is in second normal form and contains no transitive dependencies - i.e., no relationships in which data field A determines data field B.

7. Database Management Systems A database management systems (DBMS) is a set of separate computer programs that enable users to create, modify, and utilize database information more efficiently. The data definition language (DDL) of a DBMS enables users to define the record structure of any particular database table. The data manipulation language (DML) enables users to perform tasks such as querying, changing records and deleting records.

8. User Views Schemas and Subschemas The database schema is a map or plan of the entire database. Any particular user or application program will be interested in only a subset of the schema, called the subschema. A database must be flexible enough to satisfy the subschema uses required.

9. Online Analytical Processing Complex multidimensional data analysis performed on database information is called online analytical processing (OLAP). OLAP packages allow end users to perform their own database analysis, including data mining.

10. Data Manipulation Languages Many relational databases support structured query language (SQL). Hypertext can also be used for finding information in a database. End-user programming allows users to perform their own data processing without technical assistance from IT professionals.

11. Object-Oriented and Multimedia Databases The object-oriented database (OODB) contains both the text data of traditional databases plus information about the set of actions that can be taken on the data fields. Many OODBs are multimedia databases that include graphics, audio information and animation.

12. Characteristics of a Data Warehouse A data warehouse pools data from separate applications into a large common body of information. Characteristics of data warehouses 1.Data are “clean” of errors and defined uniformly. 2.Data are stored in several databases, not just one. 3.Data Warehouses span a longer time horizon than the company’s transaction systems. 4.The data relations are optimized for answering complex questions.

13. Advantages of Data Warehouse Make organizational information available on a corporate-wide basis, which is central to the concept of enterprise-wide databases. Facilitates data mining and enables users to identify target markets or its most desirable customers.

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15. Chapter 10