the basis of creating collection of data items on which these functions are to be applied. Consider the following examples. ( ) To find the sum, minimum and maximum of cash payment during April, . The cash account code begins with “ ” ( Model-I ) Debit AS Code, SUM( Amount ) AS Total, MIN( Amount ) As Minimum, MAX( Amount) As Maximum Vouchers Debit like “ *” GROUP BY Debit ( Model-II ) Code, SUM( Amount ) AS Total, MIN (Amount) As Minimum, MAX( Amount ) As Maximum Vouchers AS V, Details AS D V.Vno=D.Vno, Ttype= and Code Like “ *” GROUP BY D.Code Key Terms Introduced in the Chapter Database System Entity Relationship (ER) Model Reality Database Rational Data Model Accounting Intermedia Transaction Voucher Credit Voucher Debit Voucher Attributes Interacting with Database Designing Database for Accounting Summary with Reference to Learning Objectives ( ) Database Concepts Reality : It consists of different components of an organisation such as people, facilities and other resources.
Data : It represent data concerning people, places, objects entities, events, etc. and non-financial nature. Database : It was a shared collection of inter-related data tables, tiles or structures which are designed to most varied information needs of all organisation. International : Processed data organisation in a form that is suitable for decision- making.
DBMS : A collection of programmes that enable users to create and maintain a database. ( ) Database System Concepts and Architecture Data model : Collection of concepts used to describe the structure of a database. Database Schemes : The description of a database is called its scheme. Data Base State and Instances : Data in a database at a particular movement is called database state.
( ) Entity Relationship (ER) Model An important concept of data model mostly used in data base oriented application. The major elements of ER model are entities, Attributes, identities and relationship that are used to express reality for which a data base is to be designed. ( ) Relation Data Model (RDM) It represent the database at collection of tables comprising different volumes. It consists of rows and columns.