ACCT10003 Lecture Notes - Lecture 4: Unique Key, Foreign Key, Item Number
Data Modelling and Databases
•Modern accounting system - not just focused on individual transaction, greater focus on data
identification and collection
•Focus on business events - wholistic point of view
•Capture relevant data to make decisions - not just accounting data, but business data too
-E.g. not Dr and Cr of wage payment - annual leave, entitlements, annual salary, etc.
•Information used by various people - not just accountants
•Storage of business data -recording in database
•Relationship between data within database
Data Modelling
•A data model is a graphical representation of data sourcing associations
•Classes are objects that the organisation wishes to collect data about and from
-E.g. customer name, buying habits, type and cost of inventory
•Graphically displays the associations between classes
-E.g. relationship between inventory and customer (customer buys inventory)
•The ways (how many times) one class can be associated with another are described as
multiplicities
-E.g. how many times will the customer buy the inventory
•Details about the class are described as attributes (data to be captured)
•E.g. things to be known about customers or inventory
•Classes and associations:
-Relationship-focused diagram
-Associations can be read both ways
•Association and multiplicities:
-A person may own none (0) or many (*) automobiles
-An automobile can be owned by one (1) and only one (1) person
-Multiplicity shown as - minimum…maximum
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Document Summary
E. g. not dr and cr of wage payment - annual leave, entitlements, annual salary, etc: information used by various people - not just accountants, storage of business data -recording in database, relationship between data within database. Data modelling: a data model is a graphical representation of data sourcing associations, classes are objects that the organisation wishes to collect data about and from. E. g. customer name, buying habits, type and cost of inventory: graphically displays the associations between classes. E. g. relationship between inventory and customer (customer buys inventory: the ways (how many times) one class can be associated with another are described as multiplicities. E. g. how many times will the customer buy the inventory: details about the class are described as attributes (data to be captured, e. g. things to be known about customers or inventory, classes and associations: Associations can be read both ways: association and multiplicities: A person may own none (0) or many (*) automobiles.