Relational databases underlie most modern Integrated Kiss. A. They are the most popular type of database used for transaction processing. B. In this chapter, we'll define the concept of a database. 2. Database systems were developed to address the problems associated with the proliferation of master files. A. For years, each time a new information need arose, companies created new files and programs. B. The result: a significant increase in the number of master files. 3. A database is a set of Inter-related, centrally coordinated files. . A database management system (DB'S) serves as the Interface between the database and the various application programs. 5. Database technology provides the following benefits to organizations: a. Data integration b. Data sharing c. Reporting flexibility d. Minimal data redundancy and Inconsistencies e. Data Independence f. Central management of data g. Cross-functional analysis 6. The DB'S handles the link between the physical and logical views of the data. A. Allows the user to access, query, and update data without reference to how or where t is physically stored. B.

The user only needs to define the logical data requirements. 7. Schemas a. A schema describes the logical structure of a database. B. There are three levels of schema. I. Conceptual level it. External level iii. Internal level 8. Changing a database a. The set of commands used to change the database Is known as data manipulation language (DAML). DAML Is used for maintaining the data Including: l. Updating data ii. Inserting data iii. Deleting portions of the database 9. A DB'S is characterized by the type of logical data model on which it is based. A. A ATA model is an abstract representation of the contents of a database. . Most new Dobbs are called relational databases because they use the relational model developed by E. F. Cod In 1970. 10. The relational data model represents everything In the database as being stored In the forms of tables (aka, relations). 11. This model only describes how the data appear in the conceptual; and external-level schemas. 12. The data are physically stored according to the description in the internal-level schema. 13. Alternatives for Storing Data a. One possible alternate approach would be to store all data in one uniform table. B.

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For example, Instead of separate tables for students and classes, we could store all Creating Relational Database Queries a. Databases store data for people and organizations. B. To retrieve the data, you query the database and its tables. C. Chapter 4 of your textbook provides some samples of database queries in Microsoft Access. D. Try these on your own and/or with your instructor in class. 15. Accountants must become knowledgeable about databases so they can participate in developing the IIS of the future. 16. Accountants must help ensure that adequate controls are included to safeguard the data and assure its reliability.