SUGGESTED ANSWERS TO CONVERSATION QUESTIONS
4. 1Contrast the logical as well as the physical look at of data and discuss why separate opinions are necessary in database applications. Describe which in turn perspective is quite useful for each of the following staff: a coder, a administrator, and an indoor auditor. How will understanding reasonable data buildings assist you when making and employing database systems?
Databases will be possible because of the database management system (DBMS). Since shown in Figure some. 2, the DBMS is actually a software program that sits between the actual data stored in the system and the program programs involving the data. While shown in Figure 4. 4, this permits users to split up the way they see the data (called the reasonable view) in the way the information is actually kept (the physical view). The DBMS expresses the users' requests and retrieves, manipulates, or shops the data since needed. The 2 distinct sights separate the applications through the physical info, providing improved flexibility in applications, superior data secureness, and usability.
In a repository system, the manager can rarely ought to understand or be familiar with the physical watch of the data. Nor, in most instances, will the internal auditor and the programmer because so many everything they actually involves the logical view of the data.
If accountants understand reasonable data set ups and the logical view with the data, they are better able to deal with, use, and audit a database as well as its data.
5. 2The relational data model represents data as being trapped in tables. Spreadsheets are an additional tool that accountants value to employ a listar representation of information. What are a lot of similarities and differences in the manner these tools work with tables? Sow how does15404 an accountant's familiarity with the tabular representation of spreadsheets facilitate or perhaps hinder learning how to use a relational DBMS?
A significant difference among spreadsheets and databases is that spreadsheets are created primarily to deal with numeric info, whereas directories can handle equally text and numbers. Consequently, the issue and sorting capabilities of spreadsheets are more limited than what could be accomplished using a DBMS which has a good problem language.
Accountants' understanding of spreadsheets may hinder their particular ability to design and make use of relational DBMS because various links in spreadsheets are preprogrammed and designed in, while a stylish relational repository is designed to help ad-hoc questions.
Accountants' familiarity with spreadsheets sometimes leads them to make use of a spreadsheet for the task a database may handle significantly better. Over the years, the Journal of Accountancy offers published numerous very great articles means use sources and when to use databases so when to use spreadsheets. These articles is available on the Journal's website: http://www.journalofaccountancy.com/
4. 3Some people believe that database technology may eliminate the need for double-entry accounting. This creates three possibilities: (1) the double-entry model will be abandoned; (2) the double-entry model will not be used directly, but an external-level schema based upon the double-entry model will be defined to get accountants' employ; or (3) the double-entry model will probably be retained in database systems. Which alternative do you think is most probably to occur? For what reason?
There is no right answer to this kind of question since it is asking students to express his opinion in what will happen in the foreseeable future. Therefore , the caliber of his solution depends on the justifications provided. Great answers will need to address this:
* Data source technology...