14.3.6 ER Presentation of Accounting Reality

. . ER Presentation of Accounting Reality The example reality shown at Figure: . can be shown below diagrammatically by using the ER notations.: Fig.

. : ER Schema diagram for accounting database Fig. . : Diagrammatic presentation of an entity type accounts with code as key attribute Fig.

. : Diagrammatic presentation of an entity type accounts with code as key attribute It refers to a set of techniques that are used to design a database. These techniques use certain concepts, which are crucial to the creation of structure and development of the design. These concepts are: Reality, data, database, information, DBMS and database system.

A brief description of these concepts (a) Reality : It implies some aspect of the real world. It consists of an organisation, its different components and the environment in which the organisation exists and operates. Any organisation includes people, facilities and other resources that are organised to achieve certain goals. Each