Database Application Project for Accounting Information System

This project focuses on designing a database application for Niko Apparel Manufacturers to manage their inventory and sales data. The solution begins with an analysis of the need for a database, followed by an Entity-Relationship (E-R) diagram illustrating the relationships between different entities. The design includes tables in the third normal form, ensuring data integrity and efficiency. The solution details the creation of various tables (Warehouse, Category, Product, Sales Representative, Customers, Orders) and populates them with sample data. It then demonstrates the creation of queries and forms for data retrieval and entry, including queries to list products, customers, sales representatives, and customer-sales representative pairings. The project also covers the generation of reports based on specific criteria, such as customers with balances over a certain amount. Furthermore, the solution addresses the IT controls needed to ensure data security and integrity, including access controls, data backup, and intrusion detection. Finally, the project explores ethical, privacy, and security issues related to database design and implementation, emphasizing the importance of data protection and ethical considerations.

Running head: ACCOUNTING INFROMATION SYSTEM
Accounting Information System
Name of the Student:
Name of the University:
Author Note

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Table of Contents
Need for the use of a database.........................................................................................................2
E-R Diagram....................................................................................................................................2
Tables in the Third normal form......................................................................................................2
Database design...............................................................................................................................2
Tables...............................................................................................................................................2
Data..................................................................................................................................................5
Creation of Queries and forms.........................................................................................................6
Reports.............................................................................................................................................8
IT controls needed...........................................................................................................................9
Ethical, privacy and security issues.................................................................................................9
Bibliography..................................................................................................................................10

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Need for the use of a database
Database is system to sort as well as take care of the data. Database engine could sort,
serve or modify information stored inside the database. Information itself could be stored within
several separate processes. Database is computer program which is used to manage electronic
database. Data within database could be organized in few ways. Database store data as well as
provides the facilities to search certain record within provided data. Special information is stored
inside database that is used for managing data. They could solve cases in where several users
attempt to access similar data entries. Access rights are managed by the database. Specific
attributes are essential than the others, these could be used for searching other data. Database
makes sure that data has context always. Several different rules are there which could be added
for telling database if data have some sense. Invalid data should be rejected automatically.
E-R Diagram

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Tables in the Third normal form
The data requirement description for the organization has been described below:
Sales Representative (RepresentativeNo (primary key), LastName, FirstName, Street, City, State,
Zip, Commission, Rate)
Customers (CustomerNo (primary key), CustomerName, Street, City, State, Zip, Balance,
CreditLimit, RepresentativeNo (foreign key))
Category (Category (Primary key))
Warehouse (WarehouseNo (Primary key))
Products (ProductNo, ProductName, OnHand, Category (foreign key), Warehouse (foreign key),
UnitPrice)
Orders (OrderNumber (primary key), OrderDate, CustomerNo (foreign key), ProductNumber
(foreign key), NumberOrdered, QuotedPrice)
Database design
Tables
Warehouse

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Category
Product
Sales Representative
Customers]

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Orders
Data
Warehouse
Category

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Products
Sales Representative
Customer
Order
Creation of Queries and forms
Customer Information Form

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Product Information Form
Sales Representative Form

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Order Form
Query a: List of all products
SELECT "ProductNo", "ProductName", "Category" FROM "Products"
Query b: List of all the customers

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SELECT "CustomerNo", "Zip", "CreditLimit", "Balance", "CustomerName", "Street", "City",
"State", "RepresentativeNo" FROM "Customers" WHERE "State" = 'VIC'
Query c: List of all sales representatives with commission rate greater than 5%.
SELECT "LastName", "FirstName", "Street", "City", "State", "Rate" FROM
"SalesRepresentative" WHERE "Rate" > 0.05
Query d: List of all customers and their sales representatives name
SELECT "Customers"."CustomerNo", "Customers"."CustomerName",
"SalesRepresentative"."LastName", "SalesRepresentative"."FirstName" FROM "Customers",
"SalesRepresentative" WHERE "Customers"."RepresentativeNo" =
"SalesRepresentative"."RepresentativeNo" ;
Query e: List of all sales representatives no., sales rep name, product no., product name
ordered during the month of May
SELECT "Order".*, "Customers"."CustomerName", "SalesRepresentative"."LastName",
"SalesRepresentative"."FirstName", "Products"."ProductName" FROM "Order", "Customers",

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"Products", "SalesRepresentative" WHERE "Order"."CustomerNumber" =
"Customers"."CustomerNo" AND "Order"."ProductNumber" = "Products"."ProductNo" AND
"Customers"."RepresentativeNo" = "SalesRepresentative"."RepresentativeNo"
Reports
Report 1
Report 2
SELECT "CustomerNo", "Zip", "CreditLimit", "Balance", "CustomerName", "Street", "City",
"State", "RepresentativeNo" FROM "Customers" WHERE "Balance" > 5000
Report 3
SELECT "Zip", "Rate", "Commision", "RepresentativeNo", "LastName", "FirstName", "Street",
"City", "State" FROM "SalesRepresentative" ORDER BY "Commision" DESC

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IT controls needed
Database within an organization is crucial component of the organization. Data are
valuable resource which should be protected by internal controls. Major concerns of IT controls
which are related to database are data’s adequate backup, integrity of data and unauthorized
access. IT controls assist to prevent unauthorized access as well as ensure data’s adequate
backup. For helping prevention of unauthorized users to access, destroy or alter data within
database, this is essential in using hacking controls or authentication such as passwords,
biometric controls, security tokens, encryption, firewalls, vulnerability assessment and intrusion
detection. Additionally, with these procedures of IT control, database management system
(DBMS) should be set that there should be database’s limited view for every authorized user.
Data’s schema of every user limits view of user to only data’s subset. The controls like these
should prevent using or access data within database for unauthorized users.
Ethical, privacy and security issues
Relevant ethical, security and privacy issues should be considered while designing and
implementing the database. Combination of such issues introduced ethical issues within design
of the database. New technologies such as applications of social software and cloud computing
augmented the risk. Ethics is principles of theory or right conduct or moral values’ system. In
civilized society, ethics and morality precede and guide law. No legal laws are there for

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governing the behaviors of individuals. Data’s access should be limited as well as inappropriate
access should be prevented to dataset’s every part. Skills needed of using or learning data of
existing system should be maximized. Overall transparency of data should be implemented that
includes features which convey to end user. Voluntary consent’s concept should be included.
Best practice for designing, storing and using data is ensuing legal compliance is
implemented. Increased complexity of storage, processing and usage of data should be addressed
by specific practices or principles at every level of business along with associated effects and
consequences. Through adopting the principles, the organizations could ensure that information
security and privacy become crucial component for the business practices and technologies.
Ethical practices should be followed also for ensuring confidence and trust of customers and
users. Stakeholders’ protection should be major concern for any organization.

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Bibliography
Ahmad, M. A., & Al-Shbiel, S. O. (2019). The Effect of Accounting Information System on
Organizational Performance in Jordanian Industrial SMEs: The Mediating Role of
Knowledge Management. International Journal of Business and Social Science, 10(3).
Lutfi, A. A., Idris, K. M., & Mohamad, R. (2016). The influence of technological, organizational
and environmental factors on accounting information system usage among Jordanian
small and medium-sized enterprises. International Journal of Economics and Financial
Issues, 6(7S), 240-248.