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HAPTER 17

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Data Modeling and

Database Design

© 2015 Prentice Hall Business Publishing

Accounting Information Systems, 13/e

Romney/Steinbart

1

Learning Objectives

1.

2.

3.

4.

Discuss the steps for developing a database system.

Use the REA data model to design an AIS database.

Draw an Entity-Relationship (E-R) diagram of an AIS

database

Read an E-R or REA diagram and explain what it

reveals about the business activities and policies of

the organization being modeled.

© 2015 Prentice Hall Business Publishing

Accounting Information Systems, 13/e

Romney/Steinbart

2

Introduction

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Chapter 4 covered the fundamental principles of

relational databases.

This chapter illustrates the design of a relational

database.

The chapter focuses on data modeling, which we

defined in chapter 4.

This chapter demonstrates how to use the REA data

model and Entity-Relationship (E-R) diagrams to build a

data model of an AIS.

© 2015 Prentice Hall Business Publishing

Accounting Information Systems, 13/e

Romney/Steinbart

3

Database Design Process



Data modeling, which is the process of defining a

database so that it faithfully represents all key

components of an organization’s environment.



Accountant can participate in this data modeling

exercise by identifying user information needs,

developing the logical schemas, designing the data

dictionary, and specifying controls.



Two important tools for data modeling are EntityRelationship (E-R) diagram and the REA data model.

© 2015 Prentice Hall Business Publishing

Accounting Information Systems, 13/e

Romney/Steinbart

4

Entity-Relationship Diagram

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An Entity-Relationship (E-R) diagram is one

method for portraying a database schema.

It is called an E-R diagram because it shows the

various entities being modeled and the important

relationships among them.

An...