ACCT 484 Lecture Notes - Lecture 9: Second Normal Form, Data Redundancy, Mnemonic
12 Sep 2016
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Acct 484 day 9 database design, organizing and manipulating data. Two ways to design databases: data modeling, normalization. Resource event agent data model: special erd to model accounting information systems, three rules". Each event generally involves at least one resource. Each event generally involves two agents one internal and one external. Each subsequent event should be shown below its prior event. Resource event agent model example: martin shoes manufactures and distributes orthopedic footwear. To sale its products, the marketing department requires sales personnel to call on the shoe retailers within their assigned geographic territories. When the shipping department completes a shipment, it also notifies the billing department, which then prepares an invoice for the customer. Payment terms vary by customer, but most are net 30. When the billing department receives a payment, the billing clerk credits the customer"s account and records the case received.
