Green Eco

JERRYANDA PRATAMA PUTRA

RIAN HERMANA

RELATIONAL DATABASES

A database is a set of inter-related, centrally coordinated files. The database approach treats data as an organizational resource that should be used by and managed for the entire organization, not just a particular department. A Database Management System (DBMS) serves as the interface between the database and the various application programs. Most new DBMSs are called relational databases because they use the relational model developed by E.F. Codd in 1970. The relational data model represents everything in the database as being stored in the forms of tables (aka, relations). Database systems were developed to address the problems associated with the proliferation of master files.

DATABASE SYSTEMS

• Schemas

A schema describes the logical structure of a database. There are three levels of schema:

• Conceptual level

• External level

• Internal level

• The Data Dictionary

A key component of a DBMS is the data dictionary. Contains information about the structure of the database.

• DBMS Languages

Every DBMS must provide a means of performing the three basic functions of:

• Creating a database

• Changing a database

• Querying a database

The person responsible for the database is the database administrator. As technology improves, many large companies are developing very large databases called data warehouses. There are some importance or advantages of database systems :

• Database technology is everywhere.

• As accountants, you are likely to audit or work for companies that use database technology to store, process, and report accounting transactions.

• Database technology provides the following benefits to organizations: Data integration, Data sharing, Reporting flexibility, Minimal data redundancy and inconsistencies, Data independence, Central management of data, Cross-functional analysis

Database systems may profoundly affect the fundamental nature of accounting:

• May lead to...