Mr. Jy Essay

4828 Words Nov 30th, 2012 20 Pages
CHAPTER 4 RELATIONAL DATABASES SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 4.1 Contrast the logical and the physical view of data and discuss why separate views are necessary in database applications. Describe which perspective is most useful for each of the following employees: a programmer, a manager, and an internal auditor. How will understanding logical data structures assist you when designing and using database systems?</para></question><question id="ch04ques02" label="4.2"> Databases are possible because of their database management system (DBMS). As shown in Figure 4.2, the DBMS is a software program that sits between the actual data stored in …show more content…
A major difference between spreadsheets and databases is that spreadsheets are designed primarily to handle numeric data, whereas databases can handle both text and numbers. Consequently, the query and sorting capabilities of spreadsheets are much more limited than what can be accomplished with a DBMS that has a good query language. Accountants’ familiarity with spreadsheets might hinder their ability to design and use relational DBMS because many links in spreadsheets are preprogrammed and designed in, whereas a well-designed relational database is designed to facilitate ad-hoc queries. Accountants’ familiarity with spreadsheets sometimes leads them to use a spreadsheet for a task that a database could handle much better. Over the years, the Journal of Accountancy has published a number of very good articles on how to use databases and when to use databases and when to use spreadsheets. These articles can be found on the Journal’s website:

4.3 Some people believe database technology may eliminate the need for double-entry accounting. This creates three possibilities: (1) the double-entry model will be abandoned; (2) the double-entry model will not be used directly, but an external-level schema based on the double-entry

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