IT Concepts &

Systems Analysis
The Information System:
Accountant’s Perspective

What is Accounting Information Systems

(AIS)?

How does the AIS support the

organization?

What are the roles of accountants as

designers and auditors of AIS?
 Accounting Information Systems
The External Environment

Information System Database

Management

External Source Information External End

Data Collection Data Processing
of Data Gathering Users

Internal Source Internal End

of Data Users

Business Organization

Feedback
 Database Management

Flat-file Approach Database Approach

 Database approaches

Hierarchal Network Relational

Database Environment
Database Management System
Database Management System
Database Environment
Database Environment
Database Environment
 What is Relational Database?

attribute

Employee ID Last Name First Name

1 Cruz Anthony
Tuple or record 2 Cruz Mark
3 Santiago James

Relation
Relational Database Terminologies
Relational Database Terminologies
 Relational Database Terminologies

• Student is assigned an student number

• Student is provided an ID card
• Student is enrolled to courses
• Courses associated to block section
Anomalies
 Normalization

Rules Example
First Normal Each table cell should contain a single - Name not separated like first and last
Form “atomic” value - Favorite Product
Each record need to be unique
Second Normal In 1NF Example is primary key as name and product,
Form Every non key attribute is dependent on with warranty and purchase date
whole composite primary key

Third Normal In 2F
Form All non-prime attribute must be dependent
on the primary key
Normalization