📖 generic · CBSE Class 11 English medium · ACCOUNTANCY · Page 44question

the basis of creating collection of data items on which these functions are · Part 3

Chapter 14: Structuring Database for Accounting · ACCOUNTANCY

of Relational Data Model. Give suitable examples. Project Work (i) Consider the following reality in a business enterprise, which is engaged in trading activity. It buys and sells a given number of items each of which is uniquely identifiable.

Each unit of item is expressed in numbers or Kilograms. It procures its supplies from a given number of suppliers who can supply any number of items at a time. Each transaction is on credit for a particular period of time expressed in days. It sells various items to its customers on credit for a definite period of time expressed in days.

Each purchase is made through a regular invoice, which has its distinct number for the supplier. It is duly dated, mentions the items being transacted, their quantities and prices and total amount of invoice. Design an ER schema for a database application for purchase and sales accounting and also show as to how it shall be transformed into various relations of a relational data model. (ii) Following transactions of M/s Soumya Enterprises are given to you for the period ending March , .

March Additional capital brought in cash by proprietor, Rs. , , , out of which deposited into a bank account Rs. , , Received Cheque for Rs. , from K & Co.

on account Issued Cheque for Rs. , in favour of Jain & Sons Payment of rent for the month Rs. , Goods purchased Rs. , by Cash Goods sold to R & Co Rs.

, Purchased furniture for office use Rs. , Paid fire insurance premium by Cheque Rs. , Paid cash to Jayram Bros. Rs.

, in full settlement of their account standing at Rs. , Payment of salary to staff Rs. , All these transactions have been stored in database tables as shown below under (Model-I of database design). Data in Accounts table appears as follows: Accounts Code Name 110001 Capital Account 221019 Jain & Sons 411001 Furniture Account 411002 Fixtures & Fittings Account 621001 K & Co 631001 Cash Account 632001 Bank Account 641001 Salary in Advance Account 711001 Cartage Account 711002 Salaries Account

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