UNIT 2

DESIGNING COMPUTERIZED ACCOUNTING SYSTEM

A Database Management System (DBMS) is software that helps in storing, managing,
and retrieving data from databases efficiently. It serves as an interface between the users
and the database, ensuring that data is organized, secure, and accessible.
DEFINE REPORTS .DIFFERENT TYPES OF REPORTS AVAILABLE IN DSMS.
Reports are structured presentations of data retrieved from a database, typically generated
to serve specific purposes like decision-making, analysis, or monitoring. Reports in DBMS
display data in a readable format based on queries run against the database. They can
include summaries, detailed listings, or graphical representations.
1. Request Reports
These reports track the various operations and activities related to account requests. They
offer detailed insights into the actions taken by users and the status of requests.
 Examples:
o Account Operations: Lists all account-related requests.
o Pending Approvals: Displays unapproved requests.
o Rejected Report: Shows all rejected requests.
2. User and Accounts Reports
These reports provide detailed information about user accounts and their access. They help
monitor and manage accounts based on ownership, roles, and recertification status.
 Examples:
o Individual Accounts by Role: Lists accounts owned by users of a specific
role.
o Recertification Change History Report: Shows changes in recertification.
o Suspended Individuals: Lists users who are suspended.
3. Services Reports
Service reports focus on the status and activities related to system services. They help
track services and their related accounts, ensuring operational efficiency.
 Examples:
o Reconciliation Statistics: Lists reconciliation activities.
o Summary of Accounts on Service: Displays accounts on a specified service.
o Services Report: Lists all defined services by type and business unit.
4. Audit and Security Reports
These reports monitor system security and compliance, focusing on access control and
audit events. They ensure secure operations and detect any anomalies.
 Examples:
o Access Control Information (ACIs): Lists access control items.
o Dormant Accounts: Displays accounts that haven’t been used recently.
o Audit Events: Lists system audit activities.
Q2. DEFINE QUERY. DISCUSS DIFFERENT TYPES OF QUERIES.
A Query is a request for data or information from the database. It allows users to retrieve,
manipulate, and manage data stored within tables or across multiple tables. Queries
enable users to interact with the database effectively, extracting relevant information
based on their requirements.
1. Simple Queries
These involve straightforward requests for data based on specific input text,
searching for matches in indexed data.
2. Compound Queries
These combine multiple simple queries, returning results that meet all specified
conditions (AND) or any of them (OR).
3. Range Queries
These allow users to specify ranges for numeric or date values, retrieving records
that fall within those parameters.
4. Query String Queries
These use user-defined query strings that follow a specific syntax to express complex
search requirements.
5. Geospatial Queries
These deal with geographical data, accepting coordinates to find records related to
specific locations.
6. Non-Analytic Queries
These focus on exact matches, returning results without any additional analysis or
processing.
7. Special Queries
Primarily used for testing, these can return all documents in an index or none at all.
Q3. DISCUSS FEATURES OF DBMS WITH EXPLANATIONS. DISCUSS VARIOUS
MODELS OF DATABASE.
A Database Management System (DBMS) is software designed to manipulate, define,
retrieve, and manage data within a database. It consists of programs that manage data
requests from applications, providing an interface between the data and software.
Features of DBMS
1. Data Integrity and Redundancy Control: DBMS minimizes redundancy by
centralizing data storage, ensuring information is recorded only once for accuracy
and consistency.
2. Cost and Storage Efficiency: It optimizes data management to reduce handling
costs and enables efficient storage, allowing organizations to manage large datasets
economically.
3. User-Friendly Interface: DBMS offers an intuitive query language, such as SQL,
making it accessible for non-technical users and promoting broader participation in
data management.
4. Multi-User Access: It supports concurrent access, allowing multiple users to
manipulate the database simultaneously, with configurable access rights for data
security.
 5. High Level of Security: DBMS restricts access to sensitive data, ensuring only
authorized personnel can view or modify information, thus protecting against
breaches.
Database Models
1. Entity-Relationship Model: This model visually represents data with entities
(objects of interest) and attributes (characteristics), simplifying the understanding of
relationships through E-R diagrams.
2. Relational Model: Data is organized into tables (relations) consisting of rows
(records) and columns (fields), with relationships established via primary and foreign
keys, emphasizing data integrity and flexibility.
3. Hierarchical Model: Data is structured in a tree-like format with a single root node
and multiple child nodes, creating one-to-many relationships; however, its rigidity
can limit flexibility.
4. Network Model: Similar to the hierarchical model, it allows multiple parent-child
relationships and organizes data using graphs, making it suitable for complex data
representations, though it's less commonly used than the relational model.
REFER BOOK DIGRAMS.
Q4. EXPLAIN THE ADAVANTAGES AND DISADVANTAGES OF DBMS.
Advantages of DBMS
1. Simplicity: DBMS provides straightforward operations on data files, making it easy
for users to implement and manage data with a clear logical view.
2. Better Data Transfer: It creates an environment where users can manage and
transfer data more efficiently, enhancing overall data accessibility and usability.
3. Enhanced Data Security: DBMS offers robust platforms for data privacy and
security policies, crucial for organizations that invest significantly in protecting
sensitive information.
4. Improved Data Integration: It ensures well-managed and synchronized data,
providing users with a cohesive and integrated view of the database, facilitating
better decision-making.

Disadvantages of DBMS
1. Complexity: The various requirements of DBMS make it complex, requiring a good
understanding from developers, database administrators, and end-users for
effectively managing it.
2. Daily Maintenance: To maximize efficiency, frequent updates and maintenance are
required, which can be time-consuming and resource-intensive.
3. Performance Issues: The performance of DBMS is critical; if it is not optimized, it
can lead to slow response times, affecting user experience and productivity.
4. Increased Costs: Implementing a DBMS often requires high-speed processors and
large memory, leading to higher hardware and software costs, which can be a
significant investment for organizations.
Q5. TABLES
A table is the fundamental unit of data organization in a Database Management System
(DBMS). It is a structured collection of related data held in a tabular format, consisting of
rows and columns. Each table describes an entity—something significant about which
information is recorded.
Characteristics of a Table in DBMS

1. Atomic Values: Ensures that data elements (columns) are not repeating and
conform to the first normal form (1NF).
2. Unique Row Elements: Guarantees that no two rows in a relational table are
identical, with each row being uniquely identifiable.
3. Insignificant Column Sequence: The order of columns in a relational table has no
significance, allowing retrieval in any sequence.
4. Insignificant Row Sequence: Rows can be retrieved in different orders without
affecting the ability to add new data.
5. Unique Column Name: Columns must be referenced by name, which needs to be
unique only within the table.

Structure and Components of a Table

1. Fields: Describe the information stored in a table, categorized into various data
types such as text, numbers, dates, and hyperlinks.
2. Records: Represent a set of data values stored in a row within a table.
3. Attributes: Define the characteristics or properties of an entity in a database table,
each entity is identified by a fixed set of attributes.
4. Table Name: Identifies the table or database entity.

Types of Tables
1. Relational Table: The most common table type, consisting of simple columns,
created using the "CREATE TABLE" statement.
2. Object Table: Allows for user-defined types with attributes and methods, modeling
real-world entities.
3. Index Table: Manages data in an indexed manner, using a B-tree index structure to
organize data by primary key.
4. External Table: A read-only table with metadata stored in the database, but the
data is stored outside the database.
5. Temporary Tables: Data is private to a session, allowing each session to see and
modify only its own data, useful for temporary result sets.
Steps to Create Tables in Microsoft Access 2007
1. Open Access and Create a New Database: Launch Microsoft Access 2007 and
select "Blank Database." Enter a name for your database and click "Create."
2. Go to the Create Tab: In the Ribbon at the top, click on the "Create" tab. Then,
select "Table Design" to open a new table in design view.
 3. Define Table Structure: In the design view, enter the field names and data types
for each column. Set a primary key by selecting the desired field, then click on the
"Primary Key" button in the toolbar. Save the table by clicking the save icon or
pressing Ctrl + S.
Q6.WHAT IS VOUCHERS,ITS TYPES AND STEPS TO CREATE IT IN MS ACCESS?
What is a Voucher?
A voucher is a document that records transactions in accounting. It is essential for
documenting financial transactions, ensuring accuracy, and keeping a record of receipts or
payments. Vouchers are used in both manual and computerized accounting systems to
pass accounting entries, helping in tracking and verifying the financial activities such as
payments, receipts, and other non-cash transactions.
Types of Vouchers:
Vouchers can be classified into the following categories:
1. Receipt Voucher:
o Used to record cash or bank receipts.
o Two types:
 Cash Receipt Voucher: Indicates the receipt of cash.
 Bank Receipt Voucher: Indicates the receipt of money through a
cheque or demand draft, where the amount is credited to the bank.
2. Payment Voucher:
o Used to record payments made by cash or cheque.
o Two types:
 Cash Payment Voucher: Indicates the payment of cash.
 Bank Payment Voucher: Indicates payment through a cheque or
demand draft, where the money is debited from the bank account.
3. Non-Cash or Transfer Voucher (Journal Voucher):
o Used to record non-cash transactions such as goods sold on credit.
o These vouchers are evidence of transactions where no actual cash or bank
movement occurs. For example, when goods are sold on credit, the voucher
would debit the debtor's account and credit the sales account.
4. Supporting Vouchers:
o These vouchers act as supporting documents for transactions that have
occurred, like attaching bills of expenses to verify and support the related
transaction.
STEPS TO CREATE A VOUCHER:
STEP1: Create a blank table on clicking “create table” and save it as voucher.
STEP2: Create all attributes and validate them.
STEP3: Create a form on clicking “create form” in design view.
STEP4: Validate all fields by using “property sheet”
STEP5: Open the form in ”form view”.
Q7.WHAT IS TRIAL BALANCE,ITS TYPES AND STEPS TO CREATE IT IN MS ACCESS?
What is a Trial Balance?
A trial balance is a bookkeeping worksheet that lists all the balances of general ledger
accounts, showing their debit and credit amounts. The main purpose of a trial balance is to
verify that the total debits equal the total credits, ensuring that the accounting entries are
mathematically correct.
Types of Trial Balance:
There are three main types of trial balances:
1. Trial Balance with Balances
2. Trial Balance with Totals
3. Trial Balance with Balances & Totals
STEPS TO CREATE A TRIAL BALANCE
STEP1: Create a blank table and save it as “Trial Balance”.
STEP2: Open the table in design view and set the attributes and also validate the field
properties.
STEP3: Create a report on clicking “create report” and open it in design view. Arrange the
attributes.
STEP4: Validate the field properties of credit textbox in the “property sheet”.
STEP5: Validate the field properties of the debit-textbox in the “property sheet”.
STEP6: Fill the date in the table “trial balance”.
STEP7: Open the report in report-view.
Q8. WHAT IS BALANCESHEET AND STEPS TO CREATE IT IN MS ACCESS?
What is a Balance Sheet?
A balance sheet is a financial statement that provides a snapshot of a company's
financial position at a specific point in time. It lists the company’s assets, liabilities, and
equity, showing what the company owns, what it owes, and the value held by shareholders
or owners. The balance sheet follows the fundamental accounting equation:
Assets = Liabilities + Equity
STEPS TO CREATE A BALANCE SHEET
STEP1: Create a blank database and save it as balance sheet.
STEP2: Create a table and save it as balance sheet and open it in Design view.
STEP3: Set the attributes of the table and validate them.
STEP4: Open the table in data-sheet view and create a form on clicking “create form” and
open it in design view. Rearrange the attributes of the table.
STEP5: Validate the “total current assets” field properties in the property-sheet.
STEP6: Validate the “total liabilities” in the property sheet.
STEP7: Validate the “total stock holder’s equity” in the property sheet.
STEP8: Validate the “total liabilities and stock holder’s equity” in the property sheet.
STEP9: Open the form in form view.
STEP10: Fill the data in the field.
Q9.WHAT IS P&L ACCOUNT AND STEPS TO CREATE IT IN MS ACCESS?
A Profit and Loss (P&L) Account, also known as the Income Statement, is a financial
statement that summarizes the revenues, costs, and expenses incurred during a specific
period of time, usually a fiscal quarter or year.
STEPS TO CREATE A PROFIT AND LOSS ACCOUNT OR INCOME STATEMENT
STEP1: Create a blank database and save it as ‘income statement”.
STEP2: Open in the table in design view and set all the attributes and validate them.
STEP3: Open the table in database-view and fill the field values.
STEP4: Create form on clicking “create form”, open it in design view and rearrange the
attributes.
STEP5: Validate “total income” by using property-sheet.
STEP6: Validate “total expense” by using property sheet.
STEP7: Validate “net income” by using property-sheet.
STEP8: Open the form in form view.
Q7.WHAT IS LEDGERS ,ITS TYPES AND STEPS TO CREATE IT IN MS ACCESS?
What is a Ledger?
A ledger is a principal book or computer file used in accounting to record and summarize
the financial transactions of a business. All financial entries from journals are posted into
ledgers, categorized under different account headings such as assets, liabilities, revenues,
and expenses.
Types of Ledgers:
 Expense ledgers
 Income ledgers
 Capital ledgers
 Asset ledgers
STEPS TO CREATE A LEDGER:
STEP1: Create a blank database and save it as ledger.
STEP2: Create a table and save it as ledger and open it in design-view.
STEP3: Set the attributes and validate them.
STEP4: Create a form on clicking “create form”, open it in design view and save it as
ledger.
STEP5: Open the form in “form view” and fill the information.
STEP6: Create a report on clicking “create report”.
Q8. CONCEPT OF PAYROLL , ADVANTAGES AND DISADAVANTAGES ?
Concept of Payroll:
Payroll refers to the process by which a company compensates its employees for their
work. It involves calculating the total amount of wages or salaries owed to employees,
accounting for any deductions (e.g., taxes, insurance, retirement contributions), and
ensuring that salaries are paid accurately and on time.
Key Activities Involved in Payroll:
1. Developing pay policies (e.g., flexible benefits, leave encashment).
2. Defining payslip components (e.g., basic salary, HRA, LTA).
3. Gathering inputs for payroll processing (e.g., recovery amounts from employees).
4. Calculating gross and net pay after deductions.
5. Paying employees and depositing statutory dues (e.g., tax, provident fund).
Advantages of Using Payroll Software:
1. Error Reduction: Payroll software minimizes human errors and ensures accurate
employee payments.
2. Time Efficiency: Automating payroll tasks saves time, allowing staff to focus on
other business areas.
3. Data Security: Payroll software ensures sensitive data, like personal and bank
information, remains secure.
4. Cost-Effective: Payroll software scales with business growth, offering savings as the
company expands.
Disadvantages of Using Payroll Software:
1. Costly: Initial purchase, regular upgrades, and maintenance of payroll software can
be expensive.
2. Staff Requirements: You may need to hire or train employees to handle payroll
software, adding to costs.
3. Backup Needs: Payroll data must be regularly backed up to prevent data loss due to
technical issues.
4. Limited Access: If the software is installed on one computer, access is restricted to
that machine, leading to potential delays in processing payroll.
Q9.STEPS FOR SETTING UP PAYROLL IN MICROSOFT ACCESS. DIFFERENT STEPS
FOR CREATING A PAYROLL SYSYTEM USING MS ACCESS FOR MONTHLY SALARIES.
Setting up Payroll in Microsoft Access:
1. Create a New Database:
o Open Microsoft Access, go to the "File" tab, and create a new database.
o Name your database appropriately (e.g., "Payroll").
o Switch to "Design View" and begin creating tables for employee records.
2. Define Primary Keys and Fields:
o In your first table (e.g., "Employees"), set a primary key, typically "ID" or
"Employee ID."
o Define fields for employee details such as:
  First Name, Last Name
 Home Address
 Contact Information (Phone numbers)
 Social Security Number (SSN)
 Federal/State tax deductions
 Job Title, Start Date, Wage Rate
o Set appropriate Data Types (e.g., Text, Number, Date/Time) for each field.
3. Assign Field Properties:
o Format fields according to requirements (e.g., number of characters, decimal
places for wages).
o Ensure that fields like Employee ID or SSN are indexed to prevent duplicates.
4. Save the Employee Table:
o Name your table "Employees" or something meaningful.
5. Create a Form for Data Entry:
o Use the "Form" option under the "Create" tab.
o Select fields from the "Employees" table to design the form.
o Adjust formatting as needed and save the form.
6. Generate Reports:
o Click on "Create Report" under the "Create" tab.
o Format the report in "Layout View" to adjust column widths and other
elements.
o Add design elements like colours or fonts if needed.
o Save the report template to print employee payroll summaries.
GENERATING MONTHLY SALARIES USING MS ACCESS
QUERY
STEP1: Create main basic table.
STEP2: Create query for basic main table.
STEP3: Create pay sheet details.
STEP4: Create a salary slip.
STEP5: Create a form to enter data.
STEP6: Enter a staff details.
STEP7: The final output of the salary statement.
FORM
STEP1: Create a blank database and save it as payroll.
 STEP2: Open the table in design view, save it as “payroll” and set the attributes of the
database.
STEP3: Create a form by clicking on “create form” and open it in “design view”. Here, you
are can change the position of the attributes.
STEP4: Add buttons in to the payroll form.
STEP5: Validate the buttons and by writing the procedure.
STEP6: Open the payroll in “form view”.
STEP7: Enter the field values of an employees and after clicking on the button “total
wages”.
REPORT
STEP1: Click on “create report” on the previous created payroll form.
STEP2: Open the report in “report view”.

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