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Computer
Computer is an electronic device capable of performing variety of operations as desired by a set of in-
structions
A coded set of instructions stored in the form of circuits is called Firm wire. There are six
types of software:-
a) Operating System. :- Operating system is the software that act as a interactive link between
the user and the computer hardware. Eg. DOS, Windows, Linux
b) Utility programmes:- there is a set of computer programme which are designed to perform
certain supporting operations, such as programme to format disk, duplicate a disk.
c) Application software:- These are user oriented programmes designed and developed for
performing certain specified task.
Eg. Payroll accounting, Tally, Financial accounting etc
d) Language processors:- These software used to translate source programme into machine
languages
e) System software:- A system is a set of programmes which control internal functions such as
reading data, transmitting processed data to output devices etc.
f) Connectivity software:- A connectivity software is a set of programmes which create and
control a connection between computer and server
.
III) People (live ware):- people interacting with the computers are called Live ware of the com
1) Programmers:- -are the people who write program me for processing data
2) System analysts:- are who design data processing system
3) Operators:- are the people who participate in operating the computer.
IV) Procedure:- The procedure means a series of operation in a certain order or manner to
achieve desired results.
a) Hardware oriented procedure:- to provide details about components and their me-
thods of operations
v) Data: Data is raw , unorganized fact that need to be processed. When data is processed, organized
and presented in a meaningful it is called information. ie, information is interpreted data. Data is an
input which create information for decision making
VI) connectivity:- It is a manner in which a particular computer system is connected other devices like
telephone line, satellite link etc.
Limitations
Components of computer
input output
Input
output
Memory unit
ALU Control
CPU is the part of computer hardware that actually processes data according to the
instructions received by it .
It mainly three parts
(a) Arithmetic and Logic Unit: ALU is used to perform all arithmetical and logic oper-
ations
(b) Memory units: memory unit of CPU is to store the data and instructions
(c) Control unit:- to direct the computer what to do and in which sequences. It con-
trolling and co-coordinating the activities of other units of the computer system.
Out Puts:- Output unit is that part of the computer which provides the result to the
user.
Information is input and decision is output because information is basis for decision
AIS identifies, collects, processes and communicates economic information about an entity to
wide variety of users.
Relationship between Accounting Information System and other functional management informa-
tion Systems
Manufacturing
Human Resources
information sys-
Information Sys-
tem
tem
Management In-
formation System
Accounting In-
Marketing In-
formation System
formation Sys-
Report
A report is a related information which is summarized to meet a particular need.
Accounting Report:
An accounting report means a collection of accounting information for particular need and
purpose.
Criteria / Features of of Accounting Report
1. Relevance 2) Timeliness 3) Accuracy 4) Completeness 5) Summarization
Reporting system.
Reporting system is an integrated set of objects that constitute the report
i. Definition of Objectives
ii. Structure of the report
iii. Querying with the Database
iv. Finalising the report
Activities Related with Accounting Information System and marketing Information system
Inquiry
Contact creation
Entry of orders
Dispatch of goods
Billing to customers
A computerized accounting system is an accounting system that processes the financial trans-
actions and events to produce reports as per user requirements
The advent of globalization has resulted in the rise of business operations. Consequently
every medium and large sized organizations require well established information system in or-
der to generate information required for decision making and achieving the organizational ob-
jectives. This made information technology to pay vital role in supporting business operations.
Advantages:-
(1) Speed (2) Accuracy (3) Scalability (4) MIS reports (5) Storage & retrieval
(6) Automated document (7) Real time user interface (80 Quality report
Disadvantages:-
(1) Cost training (2) staff opposition (3) system failure (4) breach of security (5) inability
to check unanticipated errors (6) ill effects on health
2. Alteration and addition are not Easy 2. Alteration and addition are Easy
3. Time Consuming 3. Speedy
4. Periodic availability of results 4.periodic result are ascertained at any point of time
is very difficult.
5. Coding is not necessary 5. Most of the Accounting software are using codes
**** when a system contains only human resources it is called manual system. When it uses
only computer resources it is called computerized system and when it uses both human and
manual computer resources it is called computer based system.
a) Accounting Framework:- It consists a set of principles , coding and grouping structure of account-
ing
b) Operating procedure:- It is a well defined operating procedure blended suitably with the operat-
ing environment of the organization
**** when a system contains only human resources it is called manual system. When it uses only
computer resources it is called computerized system and when it uses both human and manual comput-
er resources it is called computer based system.
(a) Front end interface (b) Back end data base (c) Data processing (d) Reporting system
An accounting software is a set of programme which is used to do accounting work with hardware
2) Customised :- Customised accounting software means the software which meets the spe-
cial requirement of the user. It is suitable for medium and large business with limited
number of users.
3) Tailored:- Tailored accounting software means the software which designed specially to
meet the specific requirement of the users. It is suitable for the organizations with multius-
ers and geographically scattered locations.
1. Flexibility
2. Cost of Installation and maintenance
3. Size of the organization
4. Ease of adaptation and training needs
5. Expected level of secrecy
6. Exporting/importing data facility
7. Vendors reputation and capability
Advantage of DBMS:-
1. The amount of redundancy (duplicating data) in the stored data can be reduced
2. Data base provides data integrity
3. Data base provides data security
4. Data base provides sharing of data
Components of DBMS
1) File Manager
2) Database Manager
3) Query Processor
4) Data dictionary
5) DML pre-complier
6) DDL compiler
(1) Source documents (2) Input of data (3) Data Storage (4) Manipulation of data (5) output of data
Data processing
Flow chart
A flow chart is a pictorial representation of sequences or actions required to solve a problem
a) Reality :- It refers to some aspect of real world situation for which data base is to be de-
signed
b) E.R. Design :- ER Design is a blue print, with a pictorial representation in which entity rela-
tionship model concepts are used to represent description of reality.
c) Relational Data Model: Relational data model is representational data model through
which ER design is transformed into interrelated data tables
d) Normalization:- This is the process of refining a database to eliminate the data redundancy.
It is the process of efficiently organizing data in a database
e) Refinement:- This is the outcome of process of normalisation
Reality
ER Design
Normalisation
Refinement
Need To yes
Refine
No
Final
Element of ER Model
I. Entity
Entity means a thing or object in the real world that is distinguishable from all other objects
II. Attributes
Attributes are some properties of interest that further describe the entity such as height, weight, and
date of birth inn case of a person and code and name in case of an account.
Attribute symbol.. …
Type of Attributes:-
Attributes cannot be divided into subpart are called simple or atomic attributes
Eg. Height, weight
(b) Single valued Vs Multi Valued attributes
Single valued attribute can be only have one value while the multi valued attributes usually can
store multiple data in them
Eg; In the entity student, Stu_ address Stu_Qualifications are multi value attribute and
height and weight are single valued.
() used for showing composite attributes and { } are used for showing the multi valued attri-
buted.
Derived attributes are the ones where one attributes is calculated from another stored attribute.
Eg: In entity student, Stu_ age would be considered a derived a derived attribute since it could
be calculated using students date of birth with the current date to find their age.
( d ) Null Value:- Absence of a data item is represented by a special value called null value
( e) Complex attributes: A complex attributes that is both composite and multi valued
V) Relationship
Relationship among two or more entity type represents an interaction among their respective
entities.
Relation set
1. One to One Relationship
2. One To many
3. Many to Many
Set of all values that an attributes can take is called value set of attributes
Vouchers
Accounts
Entity set
Entity set means a set of entities of the same type that share the same properties
Entity Type:-
A set of entities that have the same attributes is called entity type
*** Set of Entities having same attributes is entity type and collection of individual entity type is entity
set
Entity Instance:-
Entity Instance means the value of attributes of an entity belonging to entity type.
An entity set that does not have a primary key(identifier) is referred as a weak entity set. We can de-
pict weak entity by double rectangles.
Data model:-
Collection of concepts used to describe the structure of a database
Database Schemas
The description of a database is called its schema
Terminologies in Relational Data Base Management System
Ralation: Relation is a mathematical term for a table. A relation represented in a table as rows and
columns. Each row in a relation (table) represents a relationship among a set of values. A table is a col-
lection of such relationship
Attributes:- The columns of a relation are called attributes. It represents properties of an entity.
Domain:- Domain is a pool of values from which actual values of an attributes are drawn. The possible
values of an attributes are taken from domain.
Tuple: - The row of a relation is known as tuple. Tuple consists of complete set of values used to
represent an entity.
Primary key: The key which indentify a table uniquely and cannot be repeated is called primary key
Secondary key: secondary keys are those keys that can identify more than one tuple.
Candidate Key;
Keys that can act as a primary key is called candidate key. They are the candidate for primary key. It is
used to identify, a tuple uniquely.
Super key: A combination of primary with any other attribute or group of attribute is called super key.
Foreign key: : when a primary key of one relation is also available as an attribute in another relation
,that attribute is called foreign key of the relation. Foreign key helps to attain data integrity.
Structured Query Language is a language that enables to create and operate an rela-
tional model of database . SQL is used to update, insert and delete a stored database.
Constraints of RDBMS
1. Domain constraints
2. Key constraints
3. Entity integrity constraints
4. Referential Integrity constraints
MSACCESS or ACCESS
MS Access is one of the the widely used database management system. Access is a database
management system that allows storing, organizing and retrieving of information.
Ribbon:- it contains task specific commands grouped together under command Tabs.
Objects/components of Aceess
Simple Query
A simple Query is a select query which does not involve use of any query function to produce a
summary of data.
Parameter Query
A parameter Query is a query that asks you for one or more pieces of information before
displaying the data sheet. Parameter query prompts the user to enter criteria for selecting a set
of records.
Summary query
A summary query is a query used to extract aggregate of data items for a group of records
Select query
Select queries are the queries in access that are used to generate information from the records
with a given set of fields.
ACCOUNTING REPORT
1. Programmed Reports
Programmed reports are the reports which contains information useful for decision making
situations that are users have anticipated to occur. Programmed reports can be classified into
scheduled reports and demand report
Forms Views
Snapshot file
When report saved as snapshot, the contents of report cannot be modified by the user.
Participation Role:
Each enity type that participates in relationship type plays a particular role in a relationship.
Eg. Entity TEACHER and Entity SUDENT are related with a relationship TEACHER teach STUDENT.
.The teaches is a participating role in the entity set TEACHER and STUDENT.
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