Standard

 

ACC 105 – Accounting Database Fundamentals

Course Description:

Emphasizes use of database management software packages for program-related database applications. Topics include: planning and designing a database; database creation; data entry; database access, manipulation, and updating; sort, index, and query functions; database program-related applications; and database management applications. Laboratory work includes theoretical and technical application.

 

Competency Areas:

Hours

 

Planning and Designing a Database

Class

1

Database Creation

D. Lab

4

Data Entry

P. Lab/O.B.I.

0

Database Access, Manipulation, and Updating

Credit

3

Sort, Index, and Query Functions

 

 

Database Program-Related Applications

 

 

Database Management Applications

 

 

 

 

 

Prerequisite:  ACC 101, BUS 101, BUS 104

Corequisite:

 

Course Guide

 

Competency

After completing this section, the student will:

Hours

Class

D. Lab

P. Lab/

O.B.I.

PLANNING AND DESIGNING A DATABASE

1

4

0

Need for written plan

Recognize the necessity for written procedures relating to the creation and utilization of database files.

 

 

 

Documentation design

Determine the order or layout of the documentation.

 

 

 

Documentation of files

Define files and the relationship between files.

 

 

 

 

Document record structure and input forms for creating files.

 

 

 

Documentation of user procedures

Document procedures relating to data entry, data access and manipulation, and reporting.

 

 

 

DATABASE CREATION

3

9

0

Database applications

Define the purpose of computerized databases.

 

 

 

 

Identify potential database applications.

 

 

 

Database management

Define database management.

 

 

 

Multiple files

Describe the relationship between multiple or relational files.

 

 

 

Design and create database

Determine the need and use for, the database.

 

 

 

Format

Name the file(s), design the record structure(s), enter the record structure(s), and save the design.

 

 

 

 

Obtain source data and arrange data according to record structure.

 

 

 

 

Key data into file(s).

 

 

 

 

Demonstrate proficiency in editing, accessing, manipulating, and reporting data.

 

 

 

Database software

List and evaluate the most popular database software packages.

 

 

 

DATA ENTRY

1

3

0

Data entry review

Demonstrate proficiency in keyboard/function key operation.

 

 

 

Data entry terms/ commands/special features

Define the terms, commands, and special features of data entry using database software.

 

 

 

Screen display

Interpret the options displayed on the monitor.

 

 

 

Record data

Load the database software.

 

 

 

 

Select or open the database file for data entry.

 

 

 

 

Define record structure.

 

 

 

 

Enter data into file.

 

 

 

 

Direct the software to save data and exit the program.

 

 

 

 

Prepare a backup copy of the file using DOS.

 

 

 

DATABASE ACCESS

1

3

0

Access terms/operators

Define general and specific access terms and operators relating to database software.

 

 

 

Retrieval

Select the database file for data access.

 

 

 

 

Search records in the file to retrieve specific records.

 

 

 

 

Understand the difference between random access and serial access.

 

 

 

Editing data

Demonstrate procedures for adding, changing, and deleting data in files.

 

 

 

DATABASE MANIPULATION AND UPDATING

1

8

0

Reasons for data manipulation

Identify and anticipate the need for flexibility in reporting data.

 

 

 

Manipulate data

Define general and specific terms and/or commands for manipulating and reorganizing data.

 

 

 

Selection criteria

Retrieve information from a database using a variety of selection criteria.

 

 

 

Print and display data

Print/display manipulated data in standardized or customized reporting format.

 

 

 

SORT INDEX AND QUERY FUNCTIONS

2

4

0

Sorting and indexing

Demonstrate proficiency in the rearrangement of database records and files through commands such as indexing, sorting, and modifying.

 

 

 

Query functions

Access specific records within a file using query and multiple file access features.

 

 

 

DATABASE PROGRAM-RELATED APPLICATIONS

0

6

0

Potential accounting/office applications

Recognize situations in which the need for organized accounting and/or office data lends themselves to database applications.

 

 

 

Specific applications

Identify the use of customer/creditor databases; inventory databases; fixed asset databases; and office applications.

 

 

 

 

Create a database for a specific accounting or office application.

 

 

 

DATABASE MANAGEMENT APPUCATIONS

1

3

0

Potential management applications

Recognize situations in which the need for organized managerial data lend themselves to database applications.

 

 

 

Specific applications

Identify the uses of personnel files and customer/client files.

 

 

 

 

Create a database for a specific managerial application.

 

 

 

 

Suggested Resources

 

Books:

 

Close, K. 5. (1986). Integrated software. Cincinnati: South-Western.

Duffy, T. (1990). Four software tools. Belmont, CA: Wadsworth.

Hallam, T. A., et al. (1988). Microcomputer use. Chicago: Harcourt Brace Jovanovich.

Ingalsbe, L. (1988). Business applications software for the IBM PC. Columbus, OH: Merrill.

Shelly, et al. (1990). Learning to use dBase III plus. Boston: Boyd & Fraser.