Database Management Assignment: Detailed Problem Solutions

This document offers a comprehensive solution to a database management assignment, covering various aspects of database design and accounting processes. The assignment includes the creation of entity-relationship diagrams, context diagrams, physical data flow diagrams (DFDs), and annotated tables to illustrate database operations, specifically focusing on termination procedures within an organization. It also delves into payroll processes, detailing inputs, outputs, and subsidiary functions related to labor distribution, employee payments, and tax liabilities. Furthermore, the document explains the differences between standard and actual costing processes, including the variances involved and their impact on management decisions. Finally, the solution provides lower-level diagrams for processes such as recording adjustments and preparing business reports, including the creation of financial statements and footnotes. This resource serves as a valuable guide for students studying database management and accounting principles.

Running head: DATABASE MANAGEMENT
DATABASE MANAGEMENT
Name of the Student:
Name of the University:
Author Note:

1DATABASE MANAGEMENT
Problem 1
a. Table of activities and entities
Entities Activities
Department Manager Prepare the termination notice.
HR Manager Conduct the exit interview.
Enter statistical data.
Exit the interview form.
Request the statistical reports.
Print the quarterly reports.
Make list of the terminated tables.
Enter the statistical data into termination
statistics.
Update the termination statics data.
Database Administrator Delete system passwords of the
terminated employees.
Computer Operations Delete record of terminated employees
from password data of the users.

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b. Context Diagram
Termination and Interview
Procedures
Update
Termination
Statistics Data
Termination
Notice
Print Quarterly
Reports
List of
terminated
employees
Delete
employee
record from
password data
of users
Enter
Statistical
Data
Conduct Exit
Interview
Payroll change
form
Delete system
passwords of
employees
Termination
Statistics
Request
Statistical
Reports

3DATABASE MANAGEMENT
c. Physical DFD
HR Manager
Database
Administrator
Department
Managers
Computer
Operations
Termination
Notice
List of
terminated
employees
Delete
employee
record from
password data
of users
d. Annotated tables of activities and tables
Groupings Bubble number Bubble title
Department Managers 1.0 Prepare the termination notice.
HR Manager 2.0 Conduct the exit interview.
HR Manager 3.0 Enter the statistical data.
HR Manager 4.0 List the terminated employees.

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Database Administrator 5.0 Delete the system passwords
of the terminated employees.
Computer Operations 6.0 Delete the record of terminated
employees.
e. Level 0 logical DFD
1.0
Prepare
Termination
Notice
2.0
Conduct exit
interview
3.0
Enter Statistical
Data
4.0
List terminated
employees
5.0
Delete system
passwords of
employees
6.0
Delete
employee
record
Computer
Operations
HR Manager
Database
Administrator
Department
Managers
List of terminated employees is forwarded to Database Administrator

5DATABASE MANAGEMENT
Problem 2
Table of payroll processes, outputs and inputs
Process Subsidiary functions Inputs Outputs
1.0 Perform the data
maintenance
None diagrammed in
the chapter.
Current tax rates. Tax rates data.
2.0 Reconcile hours
worked
None diagrammed in
the chapter.
Attendance time
records.
Job time records.
Validated job time
records.
Validated attendance
time records.
3.0 Distribute labor
costs
None diagrammed in
the chapter.
Validated job time
records.
Employee payroll
master data.
GL labor distribution
update.
4.0 Pay employees Payroll register.
Employee paychecks.
GL disbursement
voucher update.
Disbursement
voucher.
Payroll transfer
check.
Validated attendance
time records.
Tax rates data.
Employee payroll
master data.
Employee payroll
master data.
Employee paychecks.
Payroll transfer
check.
GL disbursement
voucher update.

6DATABASE MANAGEMENT
5.0 Accrue liabilities None diagrammed in
the chapter.
Tax rates data.
Employee payroll
master data.
Accrual notification.
GL employer tax
accrual update.
6.0 Prepare the
payments and
deposits
None diagrammed in
the chapter.
Accrual notification. GL tax deposit
update.
Tax deposit.
Payroll contribution
notice.
7.0 Prepare the
payroll tax reports
None diagrammed in
the chapter.
Accrual notification.
Employee payroll
master data.
W-2 forms.
Payroll tax reports.
Benefits reports.
Problem 3
The standard costing process are estimated costs of products which are predetermines as
well as arise from units of labor, material as well as other costs for production for specific period
of time. The actual costing process is referred to costs which are incurred actually. It is realized
value, not as estimation value. Standard costing process is practice to substitute expected cost of
actual cost within accounting records. The business prepares budget of costs as well as estimate
of revenue streams. Standard costing process is different usually from the actual costing process,
cost accountant calculates periodically calculates the variance which break out the differences
which are caused by the factors such as materials cost and rate changes of labor. Several
variances which are reported under the standard costing process would drive management in
taking incorrect actions for creating favorable variances. Variances are dependent on either the

7DATABASE MANAGEMENT
changes in quantity from expected amount or the changes within cost from expected amount.
Actual costing process would solve the issues of standard costing process.
2.0 Compute
PM quantity
variance
1.0
Record
standard
costs
3.0
Compute
DL
variances
4.0
Close
manufacturing
orders
5.0 Compute
MOH
variances
Inventory
process
General
ledger
process
Production
work
centers
General
ledger
Various
managers
General
ledger
process
Actual cost
master data
GL RM variance update
DL variances report
Work-in-progress
inventory data
Work-in-
process
inventory
data

8DATABASE MANAGEMENT
Problem 4
Lower Level Diagram
Process 3.0 – Record Adjustments
3.2
Post adjusting
entries
3.1
Validate
adjusting journal
vouchers
Process 4.0 – Prepare Business Reports
4.1
Create
Financial
statement
4.2
Footnotes of
financial
statements
4.3
Format financial
statement