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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.
Early examples of database applications were accounting systems and airline reservations systems, such as SABRE, developed starting in 1957. A characteristic of modern database applications is that they facilitate simultaneous updates and queries from multiple users.
Typical examples of DBMS use include accounting, human resources and customer support systems. Originally found only in large companies with the computer hardware needed to support large data sets, DBMSs have more recently emerged as a fairly standard part of any company back office .
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).
SQL-Ledger is an ERP and double entry accounting system. Accounting data is stored in an SQL database server and a standard web browser can be used as its user interface.The system uses the Perl language with a database interface module for processing and PostgreSQL for data storage which is the preferred platform.
Formally, a "database" refers to a set of related data accessed through the use of a "database management system" (DBMS), which is an integrated set of computer software that allows users to interact with one or more databases and provides access to all of the data contained in the database (although restrictions may exist that limit access to particular data).