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Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age.REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [1] and contained the concepts of resources, events and agents (McCarthy 1982).
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.
SQL-Ledger is an ERP and double entry accounting system. Accounting data is stored in an SQL database server and a standard web browser can be used as its user interface.The system uses the Perl language with a database interface module for processing and PostgreSQL for data storage which is the preferred platform.
A database model is a type of data model that determines the logical structure of a database and fundamentally determines in which manner data can be stored, organized, and manipulated. The most popular example of a database model is the relational model (or the SQL approximation of relational), which uses a table-based format.
Typical examples of DBMS use include accounting, human resources and customer support systems. Originally found only in large companies with the computer hardware needed to support large data sets, DBMSs have more recently emerged as a fairly standard part of any company back office .
Database model for MediaWiki 1.28.0 (2017) Different types of database models. A database model is a type of data model that determines the logical structure of a database. It fundamentally determines in which manner data can be stored, organized and manipulated. The most popular example of a database model is the relational model, which uses a ...
SQL was initially developed at IBM by Donald D. Chamberlin and Raymond F. Boyce after learning about the relational model from Edgar F. Codd [12] in the early 1970s. [13] This version, initially called SEQUEL (Structured English Query Language), was designed to manipulate and retrieve data stored in IBM's original quasirelational database management system, System R, which a group at IBM San ...
In the real world, data modeling is critical because as the data grows voluminous, tables linked by keys must be used to speed up programmed retrieval of data. If a data model is poorly crafted, even a computer applications system with just a million records will give the end-users unacceptable response time delays. For this reason, data ...
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