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HAPTER 17
style
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
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
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...