ACCT10003 Lecture Notes - Lecture 4: Database, Management System, Unique Key

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Accounting Processes and Analysis
Lecture 4: Data modelling and Databases
Data modelling
Graphical representation of data sourcing and associations.
-Classes are objects that the organisations wish to collect data about and from (rectangles)
- Graphically displays the associations between classes (lines)
- The way (times) one class can be associated with another class is described as its multiplicities.
- Details about the class are described as attributes (data to be captured)
Data modelling a business process
ER diagrams
Entities: Person, place, object, event or concept- things about which we wish to collect data (rectangle)
Attributes: characteristics descriptive of entity (oval)
Relationships: Association between entities, verbs, directional (diamond)
Inventory multiplicities exist that it is connected to the customer as well as the publisher.
Note: ER diagrams show relationships in a diamond.
Primary keys- an attribute that uniquely identifies each instance in a class (identified as an attribute).
E.g. Customer number
Foreign keys- an attribute that enables tables to be linked together
Relational Databases
Database: A structured collection of data and information about entities (things) of interest.
Accounting … recording, classifying and summarising
Accounting provides a structured collection of financial data and information about business transactions
and events.
Database management system: Software application where you can create, store, organise and retrieve
data. All computer based accounting is a data base.
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Document Summary

Classes are objects that the organisations wish to collect data about and from (rectangles) Graphically displays the associations between classes (lines) Details about the class are described as attributes (data to be captured) The way (times) one class can be associated with another class is described as its multiplicities. Entities: person, place, object, event or concept- things about which we wish to collect data (rectangle) Inventory multiplicities exist that it is connected to the customer as well as the publisher. Note: er diagrams show relationships in a diamond. Primary keys- an attribute that uniquely identifies each instance in a class (identified as an attribute). Foreign keys- an attribute that enables tables to be linked together. Database: a structured collection of data and information about entities (things) of interest. Accounting provides a structured collection of financial data and information about business transactions and events. Database management system: software application where you can create, store, organise and retrieve data.

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