UNIVERSITY of the

ASSUMPTION

Module 5: Database Management System

ACCOUNTING INFORMATION SYSTEM

Chapter 5

MR. LINCOLN V. VINUYA, MIT

UA Transforms You!
Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.
WHAT IS DATABASE MANAGEMENT
SYSTEM ?
 Database Management System
•A Database Management System
(DBMS) is a software system for creating
and managing databases.
•A DBMS enables end users to create,
protect, read, update and delete data in a
database. It also manages security, data
integrity and concurrency for databases.
UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

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Introduction to DBMS
• The enterprise database is the heart of Accounting
Information Systems (AIS).
• Larger organizations store information in data
warehouses in ways that let managers analyze it to gain
important insights.
• Many companies combine their data resources with
decision support systems, executive information
systems, group decision systems, and other advanced
technology-based systems to improve decision making and
operations.
UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

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Approaches to Business Event Processing
Two Approaches To Business Event Processing
Applications Approach Database Approach
• Concentrates on the process • Facts about events are stored in relational
being performed. database tables instead of separate files.
• Data support the role of the • Solves many of the problems caused by data
programs that run in each redundancy.
application system. • Improves the efficiency of processing data by
• Each application collects and eliminating data redundancies and improving
manages its own data in data integrity.
separate, distinguishable
files.

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

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Approaches to Business Event Processing
Two Approaches To Business Event Processing
Applications Approach Database Approach
• Data redundancy can cause • Enables the creation of integrated
inconsistencies among the same
data in different files when
business information systems that
information is updated in one include data about all of a company’s
file but not the others. operations in one massive collection
• Storage costs are increased of relational tables.
because the system must store
and maintain multiple versions
• Multiple users from throughout the
of the same data in different organization can view and aggregate
files. event data in a manner most
• Data residing in separate files conducive to their needs.
are not shareable among
applications.
UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

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Problems with Applications Approach

• Data redundancy - files stored may include

redundant information increasing storage
requirements and the risk of inconsistency.

• Data in files is not shareable across applications

because applications depend on a fixed record layout
in data files.

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

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Record Layout – Applications Approach

• Each application stores all the data required for

analysis.
• Shows many redundancies across
applications/files.
• Data lacks integrity when the data stored by
one application is inconsistent with data stored
by another application.

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.
Database Management Systems
• A set of integrated programs designed to simplify the tasks of
creating, accessing, and managing data.
• Integrates a collection of files that are independent of application
programs and are available to satisfy a number of different
processing needs.
• Database contains data related to all the organization’s applications
in one place.
• Data is independent of the application that created the data (i.e., can
be changed/used by other applications).
• The term enterprise database is synonymously with database
management system or DBMS.
UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

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Types of DBMS

1. Hierarchical Databases
2. Network Databases
3. Relational Databases
4. Object-oriented Databases
5. Graph Databases
6. ER model Databases
7. Document Databases

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

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Hierarchical Databases
• Hierarchical Database System Structure was developed by
IBM in the early 1960s.
• In this type of Database, data gets stored in parent-children
relationship nodes. Also, the records not only contain the
data of it but of their parent and children as well.
• As the name suggests, ‘Hierarchy’, it is a tree-like structure.
There are links attached between each record as a
parent-children relationship.

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.
Hierarchical Databases
• Data gets stored in the form of a collection of fields in which
each field contains only one value, i.e., every individual
record has only one parent and a parent can have one or
more than one children.
• To retrieve the data, we need to traverse each tree until we
get the desired data.
• It is simple but inflexible due to the parent-child
one-to-many relationship. They are mostly used in Banking
and Telecommunications industries to build high
performance and manage applications.
UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

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 Hierarchal Database Model

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.
Network Databases

• The network database structure was invented

by Charles Bachman. Network database
management systems (Network DBMSs) uses
network structure to create a relationship
between entities.
• Network databases are mainly used on a large
network of computers.

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

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Network Databases
• Network databases are similar to hierarchical
databases differs with one key point that in network
databases one node can have a relationship with
multiple entities.

• In network databases, parents are termed as

occupier and children are termed as members. Data
in the network database is organized as
many-to-many relationships.
UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.
Network Database Model

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.
Relational Databases

• Relational Databases are the most popular

among all databases.
• In this type of database, there is a relationship
between data and that is stored in the form of
the table of rows and columns, such that row
represents record and column represents the
attribute.

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.
Relational Databases
• Every individual field represents the data value. In order to
query the Relational Databases, Structured Query Language
(SQL) is used which includes insertion, deletion,
manipulation and search the records.
• Relational database depicts the relation between two or
more tables, but how this relation is made? Through Key
Fields. Every row has its unique key field and these key
fields are used to connect one table to another one.

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.
Relational Databases

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.
Object-Oriented Databases
• Object-oriented Databases were created in the early
1980s.
• Object-Oriented Databases deals with the
functionality of the object-oriented programming
and it increases the semantics of the C++ and Java.
• Advance programming language objects are required
in Object-Oriented Databases.

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.
Object-Oriented Databases
• Applications in Object-Oriented databases require less code, use
more natural data modeling, and code bases are easier to maintain.
• Object developers can write complete database applications with a
less amount of effort and in less time.
• Object-oriented databases use small software called objects. The
objects themselves are stored in the object-oriented database.
• Every object in Object-Oriented databases contains two elements:
▪ Piece of data (e.g., sound, video, text, or graphics)
▪ Instructions or software programs called methods

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.
Object-Oriented Databases

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.
Graph Databases
• Graph databases are NoSQL databases and it uses
the graphical structure for semantic queries.
• Data is stored in the form of nodes, edges, and
properties in which node is equivalent to a record,
the edge is a link between two nodes and properties
are additional information added into the nodes.

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.
Graph Databases

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.
ER Model Databases

• Entity-Relations Model Database was

developed by Peter Chen 1976.

• Here, the ER model is applied as a database.

Each row in the table represents one instance
of an object type, and each column in a table
represents an attribute type.

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.
ER Model Databases

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.
Document Databases
• Document databases (DBs) are also a NoSQL database.
• It stores data in the form of documents which are key
values. Each document makes the relationship of the
data with other data elements and attributes.
• It became popular due to its storage of documents and
NoSQL properties. The specialty of NoSQL data storage
is that it provides a faster mechanism for storing and
searching for documents.

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.
Document Databases

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.
Disadvantages of DBMS

• Expensive to implement.
• If the DBMS fails, all the organization’s
information processing halts.
• Database recovery and contingency
planning are more important than in the
applications approach.
UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.
Disadvantages of DBMS
• When more than one user attempts to access data at the same time,
the database can face “contention” or “concurrency” problems.
– Record locking can help mitigate such problems but are beyond
the scope of this course.
• Territorial disputes over who “owns” the data, such as who is
responsible for data maintenance (additions/deletions/changes) to
customer data.
• Most companies that have adopted this approach have found it
necessary to create a database administrator function to cope with
these and other problems.

UNIVERSITY of the
ASSUMPTION Cruz, O. V. (1997). Catechism for Filipino Catholics. In ECCCE WORD & LIFE PUBLICATIONS. ECCCE WORD & LIFE PUBLICATIONS. Retrieved 06 August 2024, fromhttps://chermercado.wordpress.com/wp-content/uploads/2012/09/cfc-cbcp.pdf

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REFERENCES

Gelinas, U. J. (2015). Chapter 5 – Database Management Systems. Retrieved December 2020, from
slideplayer.com: https://slideplayer.com/slide/8241826/
Kaceli, S. (2017, March). Microsoft Access 2016 Tutorial: A Comprehensive Guide to Access. Retrieved
January 09, 2021, from https://www.youtube.com:
https://www.youtube.com/watch?v=1IA4SeajZRw
Lucidchart. (2018, April). Database Tutorial for Beginners. Retrieved January 09, 2021, from
https://www.youtube.com: https://www.youtube.com/watch?v=wR0jg0eQsZA
Rouse, M. (2020). database management system (DBMS). Retrieved December 2020, from
searchsqlserver.techtarget.com:
https://searchsqlserver.techtarget.com/definition/database-management-system

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ASSUMPTION
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 UNIVERSITY of the
ASSUMPTION

Thank you and be

Transformed to be like
Jesus through Mary!
HAIL ASSUMPTION!
Database Management Systems

MR. LINCOLN V. VINUYA, MIT

UA Transforms You!
Copyright © 2024 University of the Assumption Institute of Theology and Religious Studies. All rights reserved.