Data Models
Data Models
Database Development
The first step in database development is database analysis, in which
we determine user requirements for data and develop data models to
represent those requirements.
files are organized in a top-down structure that each file can be associated with an arbitrary
resembles a tree or genealogy chart number of other files
Hierarchical Database Model
Example:
A Student can enroll in multiple Courses.
A Course can have multiple Students.
How it is stored:
Student Record → Pointer to "Enrolls In" set.
Course Record → Pointer to "Enrolls In" set.
Set → Contains the relationship between Student and Course records.
• One day, a customer purchases a laptop for • John regularly reviews the financials by
$800 and pays via credit card. The sale is generating financial reports , including the
recorded, and an invoice is generated. The income statement, balance sheet, and cash
system automatically updates the inventory to flow statement. He also tracks payroll, as John
reflect the sale and deducts the laptop from has employees who are paid bi-weekly. It needs
the stock. At the same time, the system also to calculate deductions, taxes, and generates
checks the available balance for accounts paychecks accordingly.
payable, as John still owes $200 to a supplier
who provided the laptop.
• John needs to ensure that the system is updated correctly with all transactions, including the sale
to Lisa, the supplier payment, and the employee payroll.
Accounting Information System
Imagine a retail business that sells electronics. The AIS would be used to:
• Record sales transactions: When a customer buys a product, the system records
the transaction, updates the sales ledger, and adjusts inventory levels.
• Generate invoices: After a sale, an invoice is automatically created and sent to
the customer.
• Track accounts receivable: The system tracks customer payments, updating the
balance in accounts receivable.
• Process payroll: The AIS calculates and processes employee salaries, taxes, and
deductions.
• Prepare reports: The system can generate monthly financial statements, showing
revenue, expenses, and profit margins.
Entities
Person Supplier Product Accounts
Individuals working for the • External entities that • Products that are Financial records used to
business, Customers, provide goods and services produced/procured categorize transactions
Owner/Mgmt Committee to the business. (Cash, Accounts Receivable,
members Accounts Payable).