Data Base Management Systems

Data base management systems (DBMS) are defined as the specially designed computer programs that manage and control the data and interfaces between the data and the application programs.

Accountants use data base management systems for such things as billing, accounts payable, accounts receivable, payroll, and general ledger activities. Unlike the traditional accounting systems, the same data can be shared between the applications in a DBMS.

Why DBMS are Important to Accountants

Data Base Management Systems could possibly bring an end to the double-entry accounting model. The transactions are entered into the data base only one time, because the DBMS is elaborate enough to check and double check the entries to make sure they are correct. Thus, retiring the redundant double-entry method, which required multiple entries as a means of eliminating mistakes with equal debits and credits.

Functions of a DBMS

  1. Creating the data base
  2. Changing the data base
  3. Querying the data base

To perform these functions, the DBMS uses a set of commands called a language. These lauguages are known as:
Data Definition Language - which is used to create the data dictionary, initialize the data base, describe the logical views, and specify security limitations.
Data Manipulation Language - which is used to update and maintain the data base.
Data Query Language - which is used to retrieve and sort data in the data base.

Responsibilities of DBMS users:

Data Administrator: develops general rules and procedures that govern all organizational data.
Data Base Administrator: coordinates, controls, and manages the data base.
Application Programmers: writes the programs that interact with the DBMS.

Broad Categories of Data Base Management Systems

The most common category of DBMS is relational. Relational data is stored in the data base in the form of tables.

The Six Requirements of Relational Data

  1. Primary keys must be unique.
  2. Every foreign key must either be null or have a value corresponding to the value of a primary key in another relation.
  3. Each column in a table must describe a characteristic of the object identified by the primary key.
  4. Each cloumn in a row must be single-valued.
  5. The values in every row of a specific column must be of the same data type.
  6. Neither column order nor row order is significant.

Common Data Base Management Systems