Infinity Computers: An Integrated Series of Database Management System Tutorials

Transcription

1 Infinity Computers: An Integrated Series of Database Management System Tutorials Dale L. Lunsford, Ph.D. Culverhouse School of Accountancy University of Alabama Box Tuscaloosa, AL (205) American Accounting Association, 2003 American Accounting Association/Information Systems Section, Compendium for Cases and Classroom Tools, Summer 2003

2 Infinity Computers: An Integrated Series of Database Management System Tutorials Accountants play a number of roles related to information systems. Accountants are users of systems, especially retrieving information from the systems to prepare various financial reports. Accountants participate in the design and implementation of systems, defining the requirements of the systems, controls, and data integrity measures. Accountants evaluate systems, both by determining if a system is suitable for an organization and when evaluating the security and control measures provided by a system. Today, information systems generally employ database management systems (DBMS) to provide front-end services, reporting tools, and data storage. Because of this, accountants need to possess a good understanding of DBMS technologies. The Infinity Computers DBMS tutorials provide students with an introduction to DBMS design and development issues using Microsoft Access. The overall objective of this set of tutorials is to help students understand the features of a DBMS and how to utilize the DBMS to meet business needs. To achieve this objective, students complete hands-on activities that cover several critical skills, including defining tables and relationships among tables, implementing basic data entry forms, implementing data entry forms to process routine business transactions, refining data entry forms to promote ease-of-use and data integrity, and use of Structured Query Language. Based on the knowledge obtained by students from completing these tutorials, the students should be able to implement a simple system, assess the quality of systems, and identify data integrity and control issues that must be addressed. Instructors have used this tutorial in graduate and undergraduate Accounting Information Systems (AIS) courses. A list of suggested supplemental readings is included in this teaching note. The tutorials were developed for use in settings where students have either no exposure or minimal exposure to database management systems. Instructors using the tutorials generally incorporate them into several class sessions; however, instructors could use them as an extended out-of-class assignment if desired. The general schedule used for in-class work is as follows. We (the instructor and students) start by spending one class (75 minutes) talking about general database concepts. Next, students spend approximately 1½ classes working on the Introduction to Tables, Forms, and Menus tutorial. They spend the next 1½ classes working on the Queries and Reports tutorial. We spend approximately 3 classes discussing database design issues that cover data modeling and normalization; during this discussion, we develop data models for several different systems. Students spend approximately 2 classes practicing and creating Structured Query Language (SQL) queries. The students study and practice SQL using the SQL Quick Reference Guide and Projects database. In the Structured Query Language tutorial, students create queries using the Infinity Computers database. Finally, students complete an Enhancing Forms tutorial where they refine the database to make it easier to use and provide better data integrity. As students work through the tutorials, they use databases that incorporate all of the work up to the current point. This helps students by allowing them to see the correct solutions to earlier problems. This also minimizes the impact of small errors on future work. Figure 1 shows the appropriate database for each tutorial. The tutorials provide opportunities for students to experience issues that often arise in a database management system. After experiencing these issues, they are comfortable discussing advanced concepts, including 1

3 normalization and denormalization. After the students complete the entire series, they may review the final version of the system (OrdEnt6.mdb). Figure 1: Tutorial and Database Reference Tutorial Introduction to Tables, Forms, and Menus Queries and Reports Structured Query Language SQL Quick Reference Guide Enhancing Forms Completed Database Database(s) OrdEnt1.mdb OrdEnt2.mdb DML: OrdEnt3.mdb DQL: OrdEnt4.mdb Projects.mdb OrdEnt5.mdb OrdEnt6.mdb Instructors generally have used the tutorials as an instructional tool, rather than an assessment tool. In a typical setting, students work in pairs to complete the tutorials. The instructor assigns a small number of points to each tutorial as an incentive for students to complete the work; however, the instructor encourages the students to work at their own pace and pay careful attention to what they are doing. After students complete the tutorials, they work on a project to demonstrate their knowledge of the skills covered in the tutorials. The most recent project used is Wally s World Famous T-town Tours. A copy of the project description and grading form are attached. In many cases, instructors also include questions about concepts on quizzes or examinations. These questions address various issues, including methods for making systems easier to use, methods for improving data integrity in systems, database design issues such as denormalization and referential integrity constraints, as well as Microsoft Access specific questions. Students have responded favorably to the tutorial, and in many cases have demonstrated a significant increase in knowledge and confidence. Students have indicated that some of the key benefits of this set of tutorials are that they work with the same system (Infinity Computers) throughout the tutorial, the tutorial provides a mix of detailed instructions and vague instructions that require the students to explore Microsoft Access, and the tutorials include open-ended questions that link concepts and hands-on experiences. From the instructor s standpoint, the tutorials are easy to implement since the only software required is Microsoft Access, which is a common program in university computer laboratories, and most students are able to work through the tutorials with minimal assistance. In cases where students do run into problems, they are often able to figure out the problems with a little general guidance, which helps to reinforce to them that they are able to effectively use a DBMS. 2

4 Suggested Supplemental Readings Hayes, D. C. and Hunton, J. E., "What You Better Know About Databases," Journal of Accountancy, 187(1), January 1999, Hayes, D. C. and Hunton, J. E., "Building a Database From Scratch," Journal of Accountancy, 188(5), November 1999, Hayes, D. C. and Hunton, J. E., "Working With Databases," Journal of Accountancy, 189 (5), May 2000, Hayes, D. C. and Hunton, J. E., "When Querying Databases, You've Got to Ask the Right Question," Journal of Accountancy, 191(2), February 2001, Hayes, D. C. and Hunton, J. E., "Put a Database to Work," Journal of Accountancy, 193(1), January 2002, Johnson, A. H., "Data Warehousing," ComputerWorld, 33(49), Dec. 6, 1999, 74. Loshin, P., "Relational Databases," ComputerWorld, 35(2), Jan. 8, 2001, 60. Loshin, P., "Transaction Processing," ComputerWorld, 35(40), Oct. 1, 2001, 49. McGeever, C., "Structured Query Language," ComputerWorld, 34(20), May 15, 2000, 70. Wolfe, C. and Yoder, S. E., "Micros in Accounting: Designing Databases for Accounting," Journal of Accountancy, 162(4), October 1986,

5 Wally s World Famous T-town Tours (Database) Wally s World Famous T-town Tours operates a tour service in Tuscaloosa, Alabama. For the past five years, the Crimson Tide Travel Bureau has recognized Wally s as T-town s best tour service; which would be a great honor if Wally s was not the only tour service in T-town. Business has grown from about five tours a month to about 60 tours a year. Wally has experienced a great deal of stress coordinating all of these tours. Wally would like a computer-based application to keep track of planned tours and prepare reports. When a customer contacts Wally s to arrange a tour, a booking consultant works with the customer to prepare a tour worksheet (Figure 2). The tour worksheet identifies the number of participants in different categories and the corresponding charges. The customer is the person or organization requesting the tour. Wally s maintains a list of the customers for future marketing. In many cases, there is a different contact for each tour. Figure 2: Tour Worksheet Wally s World Famous T-town Tours Tour Information Customer Information ID: ID: Booked By: Name:! Order Date: Phone: "# Tour Date: Address: $ Tour Time: %&' ( Pick-up: Contact: ))* Participants Code Description # Charge Total +& +&, - )$ )$ +. +!/ 0. )$ $)1 + +!/ 0 "(# )$ $) +2 +!/ 023 "4,# ) ) Tour Total 1($) 50% Deposit )( Comments %5,,, 46 ) Activity: Planned: Actual: Deposit Follow-up 7. Completed Cancelled N/A 1

6 The booking consultant completes the tour worksheet using the current rates schedule (Figure 3). Wally s maintains a list of the local hotels where tours start (Figure 4); if the customer requests that the tour start at a hotel not on the list, the booking consultant adds the location to the list. Once the booking consultant completes the tour worksheet and the customer verbally accepts the quoted charge, the booking consultant schedules the tour. The booking consultant also records the due date of the deposit and the follow-up date. The due date for the deposit is one month prior to the tour. The follow-up date is three days after the due date. Currently Wally s uses preprinted, paper forms to process tour requests. Wally s stores the forms in a set of file cabinets. Wally s maintains the customer lists in binders. Wally s maintains the price lists and pickup locations on printed schedules. Figure 3: Current Tour Rates Current Tour Rates Good until 12/31/2002 Code Description Price Three-hour Tour TO3 Tour Organizer (3 hr) TA3 Tour Participant Adult (3 hr) TC3 Tour Participant Child (6 to 14) (3 hr) TI3 Tour Participant Infant (5 or younger) (3 hr) 0.00 Six-hour Tour TO6 Tour Organizer (6 hr) TA6 Tour Participant Adult (6 hr) TC6 Tour Participant Child (6 to 14) (6 hr) TI6 Tour Participant Infant (5 or younger) (6 hr) 0.00 Post-game Evening Tour TOE Tour Organizer (PG) TAE Tour Participant Adult (PG) TCE Tour Participant Child (6 to 14) (PG) TIE Tour Participant Infant (5 or younger) (PG) 0.00 Maximum of one tour organizer per tour. The customer sends the deposit directly to Accounts Receivable. When A/R gets the deposit check, A/R notifies the booking consultant. If the deposit check does not arrive within three days of the due date, the booking consultant contacts the customer to confirm that the tour is still going to take place. If the customer cancels the tour, the booking consultant marks the tour as cancelled and removes the tour from the schedule. Figure 4: Tour Pickup Locations ID Name Lead Time L001 Ole English Inn 0.15 L002 Key Lime Inn 0.30 L003 Sheraton Four Points 0.15 L004 Moon Winx Lodge 0.15 The day before a tour, the booking consultant prepares a tour plan (Figure 5) for use by the tour guide. After the tour, the booking consultant records the information at the bottom of the form. 2

7 Figure 5: Tour Plan Wally s World Famous T-town Tours Tour Information Customer Information ID: ID: Booked By: Name:! Booking Date: Contact: ))* Tour Date: Phone: "# Tour Time: Address: $ Pick-up: %&' ( "# Participants Code Description # Price Total +& +0&, - )$ )$ +. +!/ 0. )$ $)1 + +!/ 0 "(# )$ $) +2 +!/ 023 "4,# ) ) Total 1($) Comments %5,,, 46 ) Tour Guide Customer Representative Consultant: 8 9!6 Date: Signature: Charles Winkle Date: Customer Evaluation of Tour Poor OK Good Excellent Customer Comments: * 5,36 4 :, 5,! 4/, 4$1)* 5!/ ;3 5 ) Wally s main reporting requirements include the following reports: Tours scheduled but not completed (tour id, customer name, and tour date). Tours completed in the last 30 days (tour id, customer name, tour date, tour guide s name, and customer s rating). Tour revenues for the past 30 days (tour id, tour date, customer name, and tour total). Tour revenues for the current year (tour id, tour date, customer name, tour total, and grand total). 3

8 Project Requirements Working in a group of two or three students, you will develop a database application to help Wally manage tours. For this project, you will submit the following material. 1. Create a fully normalized data model showing all entities, primary keys, fields, relationships, and relationship cardinalities. Denormalize the data model to accommodate rate changes. Do not do any other forms of denormalization. 2. Build a database with the following components. a. Tables with the primary keys and fields shown on your data model. Define look-ups where possible to minimize effort when building the forms. b. Relationships, with referential integrity enforced, as shown on the data model. c. A form and subform to enable the booking consultant to enter new tours. The form and subform must support the denormalization specified above, compute the line-item charge for each participant class, the total number of participants, the tour total, and the deposit required. d. A form for the booking consultant to update the status of the tour when the deposit arrives, the booking consultant follows up in the event the deposit does not arrive, or the customer cancels the tour. e. A form for the booking consultant to record information about the tour guide conducting the tour, as well as the customer s satisfaction with the tour. (You do not need to capture the signature of the customer.) f. Forms to maintain data in the other tables shown on your data model. g. Reports as specified in the narrative. h. A switchboard menu that provides access to all forms and reports. 3. Enter the data shown in the narrative as test data. Notes: Minimize the amount of data entry the user must perform when entering tour information. Minimize the number of calculations the user must perform manually. Use the handouts for the tutorials and the quick reference card as needed. Start early. Plan to have a working version done a week before the due date. Make frequent backups! Turn in a printed copy of the data model and a working version of the database (CD or diskette) at the START OF CLASS ON THE DUE DATE. 4

9 Database Project Grade Report Group: Data Model Normalization: Prim. Key. Rep. Attr. Part. Dep. Trans. Dep. Der. Attr. Problems Other Comments Database Application Menus and Forms Problems Other Comments Queries and Reports Problems Other Comments