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Learning Objectives:
RELATIONAL DATABASES
Introduction
The emphasis in this chapter will be on understanding the structure of a
relational database system.
Files versus Databases
A file, as described in the back of our book in the glossary, is a
set of logically related records, such as the payroll records of
all employees.
Figure 4-1 on page 87 shows the basic elements of data hierarchy.
Fields contain data about one customer such as the customers
address, customer name, and so on.
All the fields for one customer form a record.
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In a database system,
association between selling costs
can be explicitly defined and
management reports.
Database Systems
Logical and Physical Views of Data
Figure 4-3 at the bottom of page 90 provides an example of a
record layout of an accounts receivable file.
The logical view is how the user or programmer conceptually
organizes and understands the data.
The physical view refers to how and where the data are physically
arranged and stored in the computer system.
Figure 4-4 on page 91 provides multiple logical views of data.
As shown in Figure 4-4, database management system (DBMS) software
handles the link between the way data are physically stored and
each users logical view of the data.
Schemas
A schema describes the logical structure of a database.
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Relational Databases
A data model is an abstract representation of the contents
of a database.
The relational data model represents everything in the
database as being stored in the form of tables like the one
shown in Table 4-2 on page 94.
Technically, these tables are called relations (hence the
name relational data model), but we will use the two words
interchangeably.
Each row in a relation, called a tuple (which rhymes with
couple), contains data about a specific occurrence of the
type of entity represented by that table. For example, each
row in the inventory table in Table 4-2 contains data about
a particular inventory item that S&S carries.
Types of Attributes
A primary key is the attribute, or combination of
attributes, that uniquely identifies a specific row in a
table. The primary key for the inventory table in Table 4-2
is the Item Number.
A foreign key is an attribute in a table that is a primary
key in another table. Foreign keys are used to link tables.
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Why not simply make a copy of the companys financial database and
make it available to external users in lieu of the traditional
financial statements?
Focus 4-1 on page 125 discusses this possibility in more detail.
Perhaps the most significant effect of database systems will be in
the way accounting information is used in decision making.
Relational databases, however, provide query languages that are
powerful and easy to use.
Managers can concentrate solely on specifying what information
they want.
Finally, relational DBMSs provide the capability of integrating
financial and operational data.
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