会计数据分析 课件 第2章　数据的准备和清理.pptx

DataPreparation

andCleaningChapter2

Wherewearenow1.DataAnalytics2.DataPreparationandCleaning3.ModelingandEvaluation4.Visualization5.TheModernAudit6.AuditAnalytics7.KeyPerformanceIndicators8.FinancialStatementAnalytics

ObjectivesLO2-1Howaredatausedandstoredintheaccountingcycle?LO2-2Howaredatastoredinrelationaldatabases?LO2-3Whatdoesitmeantoextract,transform,andload?

IntheIMPACTcycle,we’regoingtolookatMasteringtheData.IdentifythequestionsMasterthedataPerformtestplanAddressandrefineresultsCommunicateinsightsTrackoutcomesExhibit1-1TheIMPACTCycle

Howaredatausedandstoredintheaccountingcycle?LO2-1

Understandthedatabylookingathowitisorganized.Datacanbefoundthroughoutvarioussystems.Inmostcases,youneedtoknowwhichtablesandattributescontaintherelevantdata.UnifiedModelingLanguage(UML)isonewaytounderstanddatabases.FGI_ProductProduct_Code[PK]Product_Description…Sales_SubsetSales_Order_ID[PK]Product_Code[FK]Customer_ID[FK]…CustomerCustomer_ID[PK]Customer_Name…

Howaredatastoredinrelationaldatabases?LO2-2

Relationaldatabasesensurethatdata:Arecomplete,orincludealldata.Aren’tredundant,sotheydon’ttakeuptoomuchspace.Followbusinessrulesandinternalcontrols.Aidcommunicationandintegrationofbusinessprocesses.

Therearefourtypesofattributes.Primarykeysareuniqueidentifiers.Foreignkeysareattributesthatpointtoaprimarykeyinanothertable.Compositekeysareacombinationoftwoforeignkeysusedforlineitems.Descriptiveattributesincludeeverythingelse.SupplierTableSupplierIDSupplierNameSupplierAddressSupplierType1NorthernBreweryHomebrewSupply6021LyndaleAveS12HopsDirectLLC686GreenValleyRoad13TheHomeBrewery455E.TownshipSt.14ThePayrollCompany408N.WaltonBlvd2

Examplesoftwotables,attributes,anddata.NoticethePK-FKrelationship.PurchaseOrderTablePONo.DateCreatedByApprovedB