Data Base

The material provided to demonstrate the use of a database in an accounting situation was developed using Microsoft Access. The revenue cycle of an accounting information system is an area that most students are very aware of from their Principles and Intermediate courses. The developed materials include the tables necessary to record data that is collected during the revenue cycle. Also included are some forms that facilitate data collection. Two reports, an invoice and a daily cash receipts form, are included to demonstrate how the data collected during the selling and cash collection can be used to generate documents that are very useful. One query is included showing how the data was manipulated to create the invoice.

In databases, data about an event is collected and stored in a table. Tables are the basic building blocks for any database. The richness of the data that can be stored in a table is far greater that the data that is captured in the traditional accounting system. Forms are created to make data entry, editing, and deletion easier for the user. Queries can be utilized to extract data from one or many tables and answer questions about the activities that occur within the cycle.

To use the materials in the classroom:

The database provided should be opened using Microsoft Access. You will need to open the database and complete the following tasks.

1.Add four additional customers to the database. Notice that there are three different customer information entry forms. Each of the forms have been created for specific purposes. Explain the differences in the three forms and discuss why the differences are necessary.

2.Delete one of the customers added. Discuss how you deleted the customer.

3.Change the credit limit for the two of the customers that you previously entered. Which form did you use to change the credit limit? Could you have used any of the other forms to complete that task?

4.View the customer table and verify that the new customers you entered are in the table.

5.Add four additional inventory items.

6.Delete one of the inventory items added.

7.Did the Inventory Data Entry form make the entry and deletion of the inventory items easier.

8.If the Inventory Data Entry form was not available, how would you enter, delete, or modify the inventory data?

9.View the inventory table and verify that the new inventory items are in the table.

10.What is the purpose of the Sales Order Subform?

11.View the Invoice report located within the Reports tab. How many invoices are there?

12.Enter some sales orders using the Sales Order form. Explain how the customer information and the inventory description appear on the form. What about the price per unit of inventory?

13.Enter some sales using the Sales form. Notice the similarities and differences between the Sales Order form and the Sales form. Do we need both forms? Why or Why not?

14.View the invoices included under the reports tab again. Are there any more invoices than when you previously viewed? Explain how the database facilitates the creation of an invoice. When were the new invoices created?

15.Is there any problems with the way the invoices are created? Based on your knowledge of databases, how would you improve the entry of the data that is utilized to build the invoices?

16.View the Daily Cash report. Where does the information provided in this report come from?

17.Enter some cash receipts in the Cash Receipt form. Now view the Daily Cash report again. Do you see any changes?