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Category: Business and Industry
Date Submitted: 06/28/2010 11:08 AM
Data Table Analysis of Kudler Fine Foods
Accounting Information Systems
James Foley
University of Phoenix
Memo
To: Kathy Kudler, CEO Kudler Fine Foods
From: James Foley
Re: Data Table Analysis of Kudler Fine Foods
Introduction
This brief addresses Data Tables of Kudler Fine Foods and recommends some
solution approached to improve the existing database system.
Current Structure of Tables
The relationship among business entities could be represented by an Entity
Relationship Diagrams (ERDs). An ERD basically takes pictures of relationships among
entities.
(Ref 1: -Prof.Vicki Sauter)
ERDs graphically represent events that include the entities and relationships among them.
When we look at the current business entity structure of Kudler Fine Foods, we see
that the entities below take place in the foreground:
1-Customer
2-Inventory
3-Items
4-Orders
5-Stores
6-Suppliers
7-Tax Table
8-Tenders
(Ref 2: Apollo Group Inc-2004)
Assessment of Data Tables from the Accounting Perspective
From the standpoint of Accounting, all the business activities revolve around three
major accounting functions”
1. Sales
2. Purchases
3. Orders
These functions are performed by some actors that are Customers, Suppliers and
Employees utilizing some limited resources like inventories, money and equipments. Kudler
Fine Foods has a database system in accordance with this principle. When a customer
invoice is issued, the customer information is stored in “Customer” table. Similarly, when a
purchase is made, the purchased components are added into “Inventory” table. Additionally,
items consisting of...