Transcript Accounting Information Systems: A Business Process Approach Chapter Six: Understanding and

Accounting Information Systems:
A Business Process Approach
Chapter Six: Understanding and
Designing Queries and Reports
Exhibits: 6.2, 6.3
Tables: 6.1 - 6.10
Exhibit 6.2 Query Design Template
Table
1. What attributes do
users require in the
query output?
2. What criteria will
be used to generate
the output? What
attributes will be
used in the criteria?
3. What foreign keys
link the information in
a table to the
primary keys of other
tables in the query?
Table 1
Table 2
Table 3
Exhibit 6.3 Report Design Template: Content and Organization
Title on Report Header
Type of Report
Source by Table
1. Attributes displayed on report
2a. Attributes not displayed on
report, but necessary for a
calculation
2b. Criteria for selection of
records in table
3. Foreign keys that link this
table to the others used in the
report (if any)
Content Placement
Report header
Report details***
Order by
Report footer
For grouped detail reports:
Group by
Group header
Group detail
Order detail by
roup footer
Formulas for calculations:
Table 1
Table 2
Table 3
Attribute Names* and Calculations** Used
*Enter the attribute name in the row for each section where it is reported. Precede each attribute name with an abbreviation of
the source table’s name.
**Indicate the label for the calculation in the row for the section where it is to be displayed, and show the formula for the
calculation on the bottom row of the template.
***For grouped detail reports, the report details sections consist of data about each group. For such reports, we specify what
appears in the report details area by completing the information in the “For grouped detail reports” section of this template.
Table 6.1 Summary of ELERBE’s Database Design and Sample Data
Design of Tables
Table Name
Inventory
Customer
Order
Order_Detail
Primary
Key
ISBN
Foreign Key
Other Attributes
Author, Title, Price, Quantity_On_Hand
Quantity_Allocated
Name, Address, Contact_Pe
Order_Date
Customer#
Order# Customer# (links to
Customer Table)
Order#, Order# (links to Order Table) Quantity
ISBN*
ISBN (links to Inventory Table)
*compound primary key
Inventory Table
ISBN
0-256-12596-7
0-127-35124-8
0-135-22456-7
0-146-18976-4
0-145-21687-7
0-235-624-6
Author
Barnes
Cromwell
Cromwell
Quantity_ Quantity_
On_Hand Allocated
4,000
300
$65.00 3,500
0
5,000
50
Title
Price
Introduction to Business
$78.35
Building Database Applications
Management Information
$68.00
Systems
Johnson Principles of Accounting
$70.00 8,000
Platt
Introduction to E-commerce $72.00 5,000
Rosenberg
HTML and Javascript Primer $45.00
260
40
6,000
0
Table 6.1 Summary of ELERBE’s Database Design and Sample Data (Concluded)
Customer Table
Customer#
Name
3450
Brownsville C.C.
3451
Educate, Inc.
3452
Bunker Hill C.C.
Address
Contact_Person
Phone
Brownsville, TX
Smith
956-555-0531
Fairhaven, MA
Costa
508-888-4531
Bunker Hill, MA
LaFrank
617-888-8510
Order_Detail Table
Order#
ISBN
0100011
0-256-12596-7
0100011
0-146-18976-4
0100012
0-135-22456-7
0100012
0-146-18976-4
0100012
0-145-21687-7
0100013
0-146-18976-4
0100013
0-256-12596-7
Quantity
200
150
50
75
40
35
100
Order Table
Order#
Order_Date
Customer#
0100011
0100012
0100013
05/11/2003
05/15/2003
05/16/2003
3451
3451
3450
Table 6.2 Query Design for QUERY A
QUERY A: List of all publications by Cromwell
Inventory Table
1. What attributes do users require in the query
output?
2. What criteria will be used to generate the output?
What attributes will be used in the criteria?
ISBN, Author, Title
Author=“Cromwell”
Table 6.3 Results of Query A
ISBN
Title
Author
0-127-35124-8
0-135-22456-7
Building Database Applications
Cromwell
Management Information Systems Cromwell
Note: For the full Inventory Table, see Table 6.1 on page 244.
Table 6.4 Query Design for QUERY B
QUERY B: List of all orders on 05/15/2003
Order Table
1. What attributes do users require in the query
output?
2. What criteria will be used to generate the output?
What attributes will be used in the criteria?
Order#, Order_Date,
Customer#
Order_Date5#05/15/2003#
Table 6.5
Panel A: Query Design for QUERY C
The marketing manager wants a report that shows all orders for a book identified as ISBN 0-127-35124-8
during the year 2002. The information needed includes Name, Address, Contact_Person, Phone, and Quantity.
Table
1. What attributes do
users require in the
query output?
2. What criteria will be
used to generate the
output? What
attributes will be
used in the criteria?
3. What foreign keys link
the information in a
table to the primary
keys of other tables
in the query?
Order
Order_Date.#12/31/2001#
and Order_Date,#01/01/2003#
Order_Detail
Customer
Quantity
Name, Address,
Contact_Person,
Phone
ISBN=0-127-35124-8
Customer# (to identify
Order# (to link to the
appropriate customer)
Order records)
Table 6.5 (Continued)
Panel B: Query Design for QUERY D
The marketing manager wants a report that shows all orders for a book identified as ISBN 0-127-35124-8,
regardless of year of order. The information needed includes Name, Address, Contact_Person, Phone, and
Quantity.
Table
1. What attributes do
users require in the
Contact_Person,
query output?
2. What criteria will be
used to generate the output?
What attributes will be used
in the criteria?
3. What foreign keys
link the information
in a table to the primary keys
of other tables in the query?
Order
Order_Detail
Customer
Quantity
Name, Address,
Phone
ISBN=0-127-35124-8
Customer# (to identify
appropriate customer)
Order# (to link to
the Order records)
Table 6.5 (Concluded)
Panel C: Query Design for QUERY E
The marketing manager wants a report that shows all orders for a book with the title, “Building Database
Applications,” during the year 2002. The manager does not know the ISBN for that book. The information
needed is Name, Address, Contact_Person, Phone, and Quantity.
Table
1. What attributes
do users require
in the query
output?
2. What criteria will
be used to generate the output?
What attributes
will be used in
the criteria?
3. What foreign keys
link the information in a table to
the primary keys
of other tables in
the query?
Order
Order_Detail
Quantity
Order_Date.#12/31/2001#
and
Order_Date,#01/01/2003#
Customer# (to
identify appropriate
customer)
Inventory
Customer
Name, Address,
Contact_Person,
Phone
Title =
“Building
Database
Applications”
Order# (to link to
the Order records)
ISBN (to link to the
Inventory record)
Table 6.6 Fairhaven Convenience Store: Tables with Sample Data
Manager Table
SSN
Last_NameFirst_Name
Exemptions
105-50-1234
154-08-8304
012-50-1237
023-45-8921
Green
Ola
Barley
Mello
Inventory Table
Product#
Description
101
102
103
Cindy
Patrick
Thomas
Jay
Address
File_Status
Plainville, MI
Newport, MI
Wareham, MI
Paris, MI
Single
Married
Single
Married
Supplier
Reorder_Point
Begin_OH
Regular gas
Engine oil
Antifreeze
Mobil
Dow
Shell
50
30
Sale Table
Sale#
SSN
Date
Sales_Tax
201
202
203
204
105-50-1234
105-50-1234
154-08-8304
154-08-8304
12/15/03
12/15/03
12/15/03
12/16/03
$0.85
$1.45
$1.00
$0.15
1000
1
3
1
4
10000
100
10
Table 6.6 Fairhaven Convenience Store: Tables with Sample Data (Concluded)
Sale_Detail Table
Sale#
Product#
Quantity_Sold
Price
201
201
202
202
203
204
101
103
101
102
101
102
13
1
14
2
10
1
$2.00
$1.50
$1.50
$3.00
$2.00
$3.00
Deposit Table
Deposit#
Date
Amount
801
12/15/03
$77.80
Note: In the examples in this chapter, we will assume that the quantity on hand is updated only periodically.
Thus, the Quantity_On_Hand field in the Inventory Table has been replaced by the Begin_OH field. The
Begin_OH represents the quantity on hand at the beginning of the period.
Table 6.7 Report Content for the Grouped Detailed Status Report in Figure 6.6A
Title on Report Header
Type of Report
Source by Table
1. Attributes displayed
on report
2a. Attributes not displayed
on report, but necessary
for a calculation
2b. Criteria for selection of
records in table
3. Foreign keys that link this
table to the others used
in the report (if any)
Detailed Inventory Status Report
Grouped detail status report
Sale (S) Sale_Detail (SD)
Inventory (I)
Date
Sale#,
Product#,
Quantity_Sold
Description,
Supplier, Begin_OH
N/A
N/A
Product#,
Sale#
N/A
Table 6.8 Report Organization for Grouped Detailed Status Report in Figure 6.6A
Attribute Names
and Calculations* Used
No attributes or calculations
See group details
I: Product#
N/A
Content Placement
Report header
Details
Order by
Report footer
For grouped detail reports:
Group by
SD: Product#
Group header
I: Product#, Description, Supplier, Begin_OH
Group detail
SD: Sale#, Quantity_Sold; S: Date
Order detail by
SD: Sale#
Group footer
Current_Quantity_On_Hand*
*Formulas for calculations:
Current_Quantity_On_Hand = Begin_OH - Sum (Quantity_Sold)
I = Inventory Table; SD = Sales_Detail Table; S = Sales Table
Table 6.9 Sample Data for H & J Tax Preparation Service
Services Table
Service#
Service_Description
Fee
Year-to-Date
Revenues
1040
Sch-A
Sch-B
Federal Individual Income Tax Form 1040 (long form)
1040 Schedule A (itemized deductions)
1040 Schedule B (interest & dividend earnings)
$ 53,300
1040 Schedule C (sole proprietorship)
$ 84,000
State Income Tax Return
$ 81,000
Corporate Income Tax
$103,000
$100
$50
$120,000
$ 51,000
Sch-C
State
Corp
$50
$110
$80
$30 (per hr.)
Client Table
Client#
Client_Name
Address
1001
1002
1003
242 Greene St., St. Louis, MO
314-222-3333
$0
123 Walnut St., St. Louis, MO
314-541-3322
$0
565 Lakeside, St. Louis, MO
314-541-6785
Robert Barton
Donna Brown
Sue Conrad
Telephone
Service_Request Table
Request# Client#
Accountant#
104
105
106
1001
1003
1002
405-60-2234
405-60-2234
512-50-1236
Date
02/12/03
02/15/03
02/16/03
Beg_Bal
$0
Table 6.9 Sample Data for H & J Tax Preparation Service (Concluded)
Accountant Table
Accountant#
Accountant_
Name
405-60-2234
512-50-1236
Jane Smith
Michael Speer
Service_Request_Detail Table
Request# Service# Fee
104
104
104
104
105
105
106
106
106
106
106
1040
Sch-A
Sch-B
State
1040
State
1040
Sch-A
Sch-B
Sch-C
State
$100
$ 50
$ 50
$ 80
$100
$ 80
$100
$ 50
$ 50
$110
$ 80
Invoice Table
Invoice# Request# Invoice_Date
Amount
305
306
307
$280
$390
$180
104
106
105
02/13/03
02/22/03
02/23/03
Table 6.10 Grouped Detail Status Report
Content and Organization
Title on Report Header
Type of Report
Source by Table
1. Attributes displayed
on report
2a. Attributes not displayed
on report, but necessary
for a calculation
2b. Criteria for selection of
records in table
3. Foreign keys that link this
table to the others used
in the report (if any)
Detailed Inventory Status Report
Grouped detail status report
Sale (S)
Sale_Detail (SD)
Inventory (I)
Date
Sale#,
Quantity_Sold
Product#
Sale#
Product#, Description, Supplier,
Begin_OH
Table 6.10 Grouped Detail Status Report (Concluded)
Content Placement
Report header
Report details
Order by
Report footer
For grouped detail reports:
Group by
Group header
Group detail
Order detail by
Group footer
Attribute Names and Calculations* Used
No attributes or calculations
See group details
Product# group
N/A
I: Product#
I: Product#, Description, Supplier, Begin_OH
SD: Sale#, Quantity_Sold S: Date
SD: Sale#
Current_Quantity_On_Hand*
*Formulas for calculations:
Current_Quantity_On_Hand = Begin_OH - Sum (Quantity_Sold) for a particular product