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Both accounting and information technology professional bodies are working on the new directions of accounting programs and industry practices. System Auditors is one of the top choices in the past two decades, they look at the controls, data processing, data integrity, general operation, maintenance, security and other aspects of all types of ...
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).
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.
Database design is the organization of data according to a database model. The designer determines what data must be stored and how the data elements interrelate. With this information, they can begin to fit the data to the database model. [1] A database management system manages the data accordingly.
A physical data model (or database design) is a representation of a data design as implemented, or intended to be implemented, in a database management system. In the lifecycle of a project it typically derives from a logical data model , though it may be reverse-engineered from a given database implementation.
Consider a database of sales, perhaps from a store chain, classified by date, store and product. The image of the schema to the right is a star schema version of the sample schema provided in the snowflake schema article. Fact_Sales is the fact table and there are three dimension tables Dim_Date, Dim_Store and Dim_Product.
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Entity–relationship modeling was developed for database and design by Peter Chen and published in a 1976 paper, [2] with variants of the idea existing previously. [3] Today it is commonly used for teaching students the basics of database structure.