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Chapter 3
Data Modeling
26
Accounting
Undergraduate 3
06/20/2012

Additional Accounting Flashcards

 


 

Cards

Term

 

 

REA Model

 

 

Definition

 

  • resources,events, agents
  • business events, affect firm resources and involve agents who participate
Term

 

Step 2 and 4 for REA Model

Definition

Identifying Entities

 

Create Entity Relationship Diagrams

 

Term

 

Step one and Six of REA Model

Definition

 

 

Identify business and economic events

 

Converty ER Diagrams into database tools

 

Term

 

Step Three and Five in REA Model

Definition

 

Identify Relationships among entities

 

Identify attributes of entities

 

Term

 

 

Normalization

Definition

Ensuring attributes are in appropriate tablles and that the design of database promotes accurate and nonredundant storage of data.

 

Term

 

 

First Normal Form

 

Definition
Each attribute only has one value
Term

 

 

THIRD NORMAL FORM

 

Definition

 

 

NO TRANSITIVE DEPENDICIES

Term

 

 

SECOND NORMAL FORM

 

Definition

 

 

IN 1ST NORMAL FORM AND ALL ATTRIBUTES IN EACH RECORD  DEPEND PRIMARILY ON RECORDS PRIMARY KEY

Term

 

TRANSITIVE DEPENDICIES

Definition

 

 

SAME RECORD DOES NOT CONTAIN ANY DATA FIELDS WHERE DATA FIELD A DETERMINES DATA FIELD B

Term

 

 

RESOURCES

 

Definition

 

 

THINGS OF ECONOMIC VALUE

Term

 

 

BUSINESS EVENT

Definition

 

 

AFFECT IMPORTANT ASPECTS OF AN ORGANIZATION

Term

.

 

ECONOMIC EVENTS

Definition

 

 

AFFECT AN ORGANIZATIONS FINANCIAL STATEMENTS

Term

 

 

ONE-TO-MANY

Definition

 

 

CARDINALITY RULE THAT EXPLAINS AGENT EVENT RELATIONSHIPS

Term

 

 

DATABASE

Definition

 

LARGE COLLECTION OF ORGANIZED DATA THAT CAN BE ACCESSED BY MULTIPLE USERS AND U SED BY MANY DIFFERENT COMPUTER APPLICATIONS

Term

 

 

DBMS

Definition

 

 

DATABASE MANAGEMENT SYSTEMS

Term

 

 

FIRST STEP IN DATA HIERARCHY

Definition

 

 

DATA FIELD

Term

 

 

THIRD STEP IN DATA HIERARCHY

Definition

 

 

FILE

Term

 

 

SECOND STEP IN DATA HIERARCHY

Definition

 

 

RECORD

Term

 

 

FOURTH STEP IN DATA HIERARCHY

Definition

 

 

DATABASE

Term

 

 

PRIMARY KEY

Definition

 

 

DATA FIELD IN EACH RECORD THAT IS A UNIQUE IDENTIFIER

Term

 

 

FOREIGN KEY

Definition

 

 

ENABLE USERS TO REFERENCE ONE OR MORE RECORD IN OTHER TABLES

Term

 

 

RECORD STRUCTURE

Definition

 

 

SPECIFIC DATA FIELDS IN EACH RECORD OF A DATABLE TABLE

Term

 

 

DATA DICTIONARY

Definition

 

 

DESCRIBES THE DATA FIELDS IN EACH DATABASE RECORD

<DATA FILE ABOUT DATA ITSELF>

Term
CONCURRENCY
Definition

 

 

REFERS TO THE LOCKING MECHANISMS THAT DO NOT ALLOW MULTIPLE USERS TO ACCESS THE SAME RECORD AT THE SAME TIME

Term

 

DATA INTEGRITY

Definition

 

 

CONTROLS DESIGNED BY DEVELOPERS TO TEST FOR DATA COMPLETENESS, CONFORMANCE TO DATA TYPE SPECIFIED FOR DATA FIELD, VALID CODE AND REASONABLE TEST

Term

 

 

Definition
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