9 Database
9 Database
Question 1:
The relational data model represents data as being stored in tables. Spreadsheets are another tool that accountants use to
employ a tabular representation of data. What are some similarities and differences in the way these tools use tables? How
might an accountant’s familiarity with the tabular representation of spreadsheets facilitate or hinder learning how to use a
relational DBMS?
Question 2:
Question 3:
Question 4:
Joe’s is a small ice-cream shop located near the local university’s baseball field. Joe’s serves walk-in customers only. The
shop carries 26 flavours of ice cream. Customers can buy cones, sundaes, or shakes. When a customer pays for an
individual purchase, a sales transaction usually includes just one item. When a customer pays for a family or group
purchase, however, a single sales transaction includes many different items. All sales must be paid for at the time the ice
cream is served. Joe’s maintains several banking accounts but deposits all sales receipts into its main checking account.
Draw an REA diagram, complete with cardinalities, for Joe’s revenue cycle.