SMU Classification: Restricted

ACCT221 AIS 2021-22-S1

Database Design Seminar Illustration

Picasso Ltd sells a wide range of arts supplies. Most customers buy more than one item when they

shop. Besides walk-in retails customers, it also sells to corporate clients who place orders through its

online store. The sales clerk reviews the online orders and accepts the orders if the customers have

sufficient credit. If an item is out of stock, Picasso waits until all items for the order are available before

delivering to the customer. Each order is billed in one invoice. Picasso does not bill multiple orders in

a single invoice. Picasso does not require the corporate clients to make advance payment for their

orders. It sends them a monthly statement for all the orders delivered during the month. The

customers may make payment in full or over 3 instalments. Picasso has two bank accounts. All cash

collected are deposited in the DBS account. The other account is a fixed deposit account with UOB.

Below are samples of the documents that Picasso uses for its transactions.

Sale to and cash collection from walk-in customer

As sale (i.e. shipment) is made immediately after the

order is taken, there is no need for a sales order.

Only 1 document (R003) is needed to serve as the

invoice and cash receipt.

There must be at least 1 inventory item that is sold in

the cash sale.

The cash sale can be linked to only 1 employee (Jaiki)

and only 1 customer.

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Sales orders

 Leo Lim can take more than 1 order e.g. he is linked to S003 and S028
 A customer can place more than 1 order e.g. Angelo Design can order again in March
 A sales order is linked to 1 and only 1 customer, and 1 and only 1 employee
 An inventory item can be linked to 0 sales order if there is no order for it
 An inventory item can be linked to more than 1 sales order e.g. Brush to S003 and S028
 A sales order must be linked to at least 1 item e.g. S003 to 2 items; S028 to only 1 item
 Each sales order is shipped intact e.g. S003 will be linked to only 1 invoice. It will never be linked to 1
invoice for the shipment of Brush and another invoice for the shipment of Palette.

Invoices

 Aisah can be linked to Inv408 and other

invoices
 A customer can be linked to more than one
invoice
 An invoice is linked to 1 and only 1 customer,
and 1 and only 1 employee
 An inventory item can be linked to 0 invoice if
none of the item is sold
 An inventory item can be linked to many
sales e.g. Brush to Inv408 and other invoices
 An invoice must be linked to at least 1 item
e.g. Inv408 is linked to Brush and Palette
 An invoice in linked to only 1 sales order e.g.
Inv408 is linked to S003 only; never to
multiple SO numbers.

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Monthly Statement

The monthly statement lists all the invoices that

require payment.

Cash Receipts

Each cash receipt (e.g. R683) is linked to one and

other one employee (Jane Wu); and one and only one
customer (Angelo Design Co.)

The amount collected in each cash receipt is

deposited in the DBS account. E.g. All of the $110
from R683 is linked to the DBS account only.

The statement amount of $330 is paid over 3

instalments of $110 each. Thus,
Inv364 for $70 is linked to R683, R753 and R800;
Inv708 for $260 is linked to R683, R753 and R800

E.g. The first instalment of $110 instalment comprises

$23.33 ($70/3) received in R683 for Inv364
$86.67 ($260/3) received in R683 for Inv408

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Data tables based on the REA diagram

Data Table Primary Key Foreign Key Non-key attributes

Event data tables
Take Customer Sales order number Customer number Date, Time,
Order Employee number Remarks
Sales Invoice number Customer number Date, Time
Employee number
Sales order number
Receive Cash Receipt number Customer number Date, Time,
Employee number Method of payment
Account number
Order Inventory Purchase order Supplier number Date, Time,
number Employee number Reason
Receive Inventory Receiving report Supplier number Date, Time,
number Employee number Vendor invoice number
Purchase order number
Payment voucher number
Disburse Cash Payment voucher Supplier number Date,
number Employee number Amount,
(employee who makes Cheque number,
payment) Description
Employee number
(employee who receives
payment)
Account number
Time Worked Timecard number Employee number Date,
(Worker) Time in,
Employee number Time out
(Supervisor)
Payment voucher number
Resource data tables
Inventory Product number Description, List price,
Standard cost,
Beginning quantity-on-hand,
Beginning quantity-available,
Reorder quantity,
Reorder point
Bank Account Account number Type of account, Beginning
balance
Agent data tables
Employee Employee number Name, Date hired, Job title,
Contact
Customer Customer number Name, Contact,
Credit limit, Beginning
account balance
Supplier Supplier number Name, Contact,
Performance rating,
Beginning account balance

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Data tables with Composite Primary Key

Data Table Primary Key Foreign Key Non-key attributes

Take Customer Order- Sales order number- Quantity ordered
Inventory Product number
Sales-Inventory Invoice number-Product Quantity sold, Actual
number sales price
Sales-Receive Cash Invoice number-Receipt Amount applied to
number invoice
Order Inventory- Purchase order number- Quantity ordered,
Inventory Product number Actual unit cost
Receive Inventory- Receiving report number- Quantity received,
Inventory Product number condition

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