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For example, consider the accounts payable department when processing an invoice. With an accounting information system, an accounts payable clerk enters the invoice, provided by a vendor, into the system where it is then stored in the database. When goods from the vendor are received, a receipt is created and also entered into the AIS.
A database management system (DBMS) is a computer program (or more typically, a suite of them) designed to manage a database, a large set of structured data, and run operations on the data requested by numerous users. Typical examples of DBMS use include accounting, human resources and customer support systems.
Database design is the organization of data according to a database model. The designer determines what data must be stored and how the data elements interrelate. With this information, they can begin to fit the data to the database model. [1] A database management system manages the data accordingly.
Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age.REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [1] and contained the concepts of resources, events and agents (McCarthy 1982).
Using links, records link to other records, and to other records, forming a tree. An example is a "customer" record that has links to that customer's "orders", which in turn link to "line_items". The hierarchical database model mandates that each child record has only one parent, whereas each parent record can have zero or more child records.
Normalization is a database design technique, which is used to design a relational database table up to higher normal form. [9] The process is progressive, and a higher level of database normalization cannot be achieved unless the previous levels have been satisfied.