AccoutingInformationSystemChapter4Solutions..doc

Chapter Solutions Chapter 4 Q4.1 The database approach is possible because of the database management system (DBMS). As shown in Figure 4.2, the DBMS is a software program that sits between the actual data stored in the system and the application programs that use the data. As shown in Figure 4.4, this allows users to separate the way they view the data (called the logical view) from the way the data is actually stored (the physical view). The DBMS interprets the users requests and retrieves, manipulates, or stores the data as needed. The two distinct views separate the applications from the physical information, providing increased flexibility in applications, improved data security, and ease of use. In a database system the manager will rarely, if ever, need to understand or be familiar with the physical view of the data. In most instances, the internal auditor and the programmer will not need to understand or be familiar with the physical view of the data. Most everything they do requires only an understanding of the logical view of the data. If accountants understand logical data structures and the logical view of the data they are better able to draw the information they need from the database. P4.1 a. Note that the problem does not say what the date is (date ordered, date shipped, etc) so different assumptions can be made about the need date data. To fill out a sales order, the sales order entry clerk needs access to the following data stored in the data base item number description quantity-on-hand price customer name customer name shipping address credit limit account balance  To create and mail a bill (invoice), the billing clerk needs access to the following data stored in the data base: customer name customer number billing address item numbers quantity sold price terms  To manage inventory, the inventory control department needs access to the following data stored in the data base: item number description, quantity on hand.