15

Database Management System

Learning objectives :
After studying this chapter, you will :
 Know the concept of data and database
 Know the key features of the Database Management System
 Understanding the components of Microsoft Access
 Understanding Structured Query Language
 Preparing a table for the database.

Various types of transactions are done on day to day basis in a business organization. All these transactions
are of financial nature. These transactions are recorded in the form of various financial statements and accounts
books. At the end of the year, the profit or loss is determind by finalizing these accounts. In this process of accounting,
it takes time to make decisions since different categories of data are used. The reason behind is that the entre
accounting data is not available in a single book or place. The data contained in these books are related to each other,
that is, they influence each other. For example, sales affect cash balance or debtors balance. Sometimes the firm
needs to take business decisions on the basis of data related to last ten or fifteen years. It may be that data for such a
long duration is not available. There are several types of obstacles to store these data for a long time. Like, on the basis
of profit or loss of the last ten years, it is difficult to instantly estimate the profit and loss for the coming years. This
makes it difficult to reach a better business decision. A computerized information management system has been built
to overcome all these types of challenges.
Concept of Database Management System
This information system provides information for management decisions through various types of data. All
these data are organized and converted into information as per the requirement, through database management
system. This system is a group of programs created to use co-related data. Its purpose is to collect data through the
software and do data management as per the requirement of the business. It also converts the collected data into
certain information. It is used in different areas, such as railway reservations, bus reservations, examination control,
stock, payroll preparation warehousing, employees related salaries, attendance etc. A database management
system (DBMS) can be defined as a collection of programs that enables you to store, modify, and extract information
from a database. The database management system principally controls three activities and principally operates
through the following :
(i) Data base engine: It provides data and modifies it accordingly. The task of fully controlling the data
depends on the database engine.
(ii) Data : These are the sources of information.
(iii) Database scheme: It is the structure that represents the entire database.
Thus, it is a centralized information system, in which many types of data are used by the user in different

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types of decisions through computer.
Functions of database management system
1. The main function of the database management system is to collect and retrieve different types of data
through appropriate media. For example information of students studying at a school can be stored in the
following format, the name of the student, father's name, roll number, address, class, date of birth etc.
2. The system manages all large scale information of an organization so that such information can be utilized in a
planned manner.
3 This system provides the ability to create, modify, and improve data for its users.
4 It is a system that provides the multiuser facility for the same database. That is a single database can be used by
more than one users.
5 It allows the use of data only to its authorized users and safeguards the data from any unauthorized use.
According to this facility, the user can work on the data of his own department, which keeps the security of the
information of other departments. The data access in not extended to any other department without
permission.
6. It coordinates data and reduces unnecessary data, which briefs the data. This brief data make it easy to make
decisions.
7. DBMS provides varied views to its users. For instance the sales department has a different view of the screen in
comparison to the user of the accounting department. The data used by the respective users in accessed from
common database.
Advantages of DBMS
1. Establishes coordination between various sets of data and reduces unnecessary figures that distrub clarity in
decision making.
2. DBMS collects data by using advanced computer based techniques. This data is accessed by its user. It also
simplifies and broadens the complex data.
3. Provides a variety of users access to data as per their individual need.
4. DBMS provides the facility to recover data, retrieve data for various purposes.
5. Data can be imported or exported through DBMS to maintain the authenticity and stability of the data. Thereby
increasing the reliability of the data.
6. It analyzes the data in the shortest possible time, which helps in speedy decision making process.
7. DBMS can be used by more than one user. This helps in establishing a productive coordination among various
departments. In the single database, the purchase and sales departments of an organization can use the data
at a given point of time. The data of the production department depends on how much sales will be done in the
financial year.
8. Electronic security is provided to the entire data used in the process. It is secured by a password given to the
user. Users can not use the information of any other department, unless it is permitted. It also provides
protection of data at different levels by departments.
Components of Database Management System
The key elements of the database management system can be understood as follows :
1. Database : A group of collected data that are related to each other, through which certain information is
created. For example, marks secured by all the students of a school in the examination are a database. On the basis of
this database , we can calculate the total number of students who passed in first class and second class, third class.
Similarly, students who failed in any class or subject can be also counted. The above mentioned data can be used to
calculate attendance of the students in class. The processing system does the following tasks with the help of
database:
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 - Data Collection
- Data Editing
- Data Manipulation
- Data Storage
- Data Analysis
- Output
2. Administrator : The responsibility of operating the DBMS is of administrator. They build profiles that are
used by different users. For example, data of the students in a school can be used by students, teacher and school
administration. DBMS administrator can create three different types of profiles. Student Profile, Teacher Profile,
School Administration Profile .From the point of view of the data security, it is ensured that the respective data will be
used only by authorized persons. A student can see the total attendance in his class, and he can also see the presence
of another student, but he cannot see the marks of any other student.
3. Data : Data can be any type of information, the quantities, characters, or symbols on which tasks are
performed by a computer, which may be stored and transmitted in the form of electrical signals and recorded on any
recording media like the hard disk, pen drive etc. These types of data are related to each other. Such as name, roll
number, address, city district etc. are certain examples of data. In a business entity, there are various types of data,
such as purchases, sales, profit, loss, expenditure, bank accounts, labours working in the factory etc.
4. Software : Any kind of information is handled through software. Software is a collection of instructions
that enable the user to interact with a computer, its hardware, or perform tasks related to database management
system. Software stores, processes, creates data, and so on. For example MS Access, MS Excel.
5. User Interface : The means by which the user and a computer system interact, in particular the use of input
devices and software. It includes the preparation of screens, which relate to user-friendly relationship with user. The
screen, which will be visible to user, by which the user will set up the relationship and would input some of the data in
computer or would like to see some output. For example, to make any software for the library, the screen that will be
used by librarian, students, etc. will be user interface, through which the users will be operating.
6. Data processing : The user wants output based on information provided to the computer through
interfaces, computer interfaces, based on programmed instructions of database management system. This
complete process is called data processing.
7. File Handling Programs : These programs help in storage of data, searching files, creating files, editing the
files, existing files and managing files. All the files related to our application are in the storage, so that the data may be
taken as necessary.
Types of Database Management System
(1) Hierarchical (2) Network (3) Relational
1. Hierarchical Design : The earlier designed databases were hierarchical, in which one main route and
remaining branches were considered. Its branches (one-to-many) are floated in the form of a tree, hence it is not a
transitional structure, no one can interact with the media and the data will be in the same direction. Due to these
shortcomings, the design of the database has been changed so that the data can be used in full and appropriate
manner and at the right time. It has been shown by the following picture. (Picture 1)
Root

Node Node

Node Node Node Node

Picture 1 : Hierarchical Design

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 2. Network : In network system, each and every databases are inter connected. The data in the network
model are represented by collection of records and relationships among data, are represented by links, which can be
viewed as pointers. In other words each node is connected to the other. The data are made available wherever it is
required. The flow of data is not restricted to a particular direction. The flow of data is from many to many.
Representation of relationship between entities is implemented using pointers, which allow the representation of
arbitrary relationship (Picture 2)
Node

Node Node

Node
Picture 2 : Network Design
3. Relational : In relational database, all the shortcomings of the hierarchical and network database
management are removed. It is a database in which all the data are stored in relations of one to one as well as one to
many. The data is stored in database objects, which are called tables. Relational database model is the basis of
structured query language.
Database Structure
The main elements used to prepare the database structure are as follows:
1. Reality : Generally a structure of data is prepared according to the organization's activities in which all the
data related to the work should be ensured. For example, accounting is a work, so data related to accounting will be
considered.
2. Data : Data is a collection of facts, such as numbers, words, measurements, observations or even just
description of things. It includes basic facts and statistics on which decisions can be taken only after further
processing.
3. Database : Database is a combination of various data files. It contains various units. The smallest unit is a
letter (i.e., 1, 2, 3, 4, a, b, c, d ) to be stored in the computer, and data items are created from a group of letters, such as
name, address etc. A group of data items is known as record. Such as record of a student contains his roll number,
name, subject etc. The sum of the records is called a data file and all the data files are called database.
4. Information : If any decision can be made on the basis of results obtained on processing the data, it is
called information. In other word the processed data available for decision making is known as information. If any
decision can't be taken on such information then the data will be reprocessed. Information is the final residual of
database system
5. Data Base Management System : It is software that operates the entire database in providing information
to the required persons. It also assists in finding out some specific information through query from the database. The
data base management system is helpful in storing data in the database, preparing their structure, removing
unnecessary data, processing for desired results, and arranging data in accordance with the requirement, etc.
6. Data Model : Data is a collection of facts. The data provides information to users according to their use.
Data Model defines the dynamic structure of DBMS. Database within a system, defines how the data are
interconnected.
7. Entity Relationship Model : Entity relationship model is based on attributes of the model. Entity is an
object based on a particular person or a thing. For example patient is an entity in a hospital's database and its
attributes are his name, date of birth, father's name, date of hospitalization in this hospital, name of disease, etc. The
ER model is based on:

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Entity and its attributes
The interrelation between entities : can be explained as under (Figure 3) :

attribute attribute attribute attribute

Entity relationship Entity

Picture 3 : Entity Relationship Model

(i) Entity : The structure of the actual conditions based on the particular object is termed as Entity of ER
model. An entity is a single person, place, or thing about which data can be stored. In DBMS, an entity is some unit of
data that can be classified and have stated relationships to other entities. Its characteristics are known as attributes.
Entity can be an object with physical existence, such as, house or a non-existent entity. For examples accounting entity
may be accounts, employees, types of accounts and supporting documents. Accounting data is prepared by entity.
Example of an entity can be understood with the help of college database where student is an entity and its attributes
are name, father's name, birth date, gender, class etc.
(ii) Relation : The relationship between object or entity is the connection or association between them that
affects each other. Relationships can be depicted in multiple forms with entities. Such relations should be logical or
rational in nature. This relationship can be between two entities. In addition, the relationship between two or more
entities demonstrates that there is a mutual relationship between the respective entities. Existence of relationship
between two entities is possible in many ways. As shown in the diagram: (Figure 4)
One to one Entity 1 Relationship 1 Entity
1:1
One to Many
Entity 1 Relationship * Entity
1:N
Many to one
Entity * Relationship 1 Entity
N: 1
Many to Many
Entity * Relationship * Entity
1:1
Picture 4 : Types of Relationship Between Two Entities
Note : In the above table 1 means one and * means many
(iii) Entity Relationship : Entity model concept is used in most database applications. The structure of entity
relationship model is used of the major components of model entity, feature identifier, and ties to reality. The format
of the database can be understood by the model's signals. An entity relationship diagram (ERD) shows the
relationships of entity sets stored in a database. An entity in this context is a component of data. In other words, ER
diagrams illustrate the logical structure of databases .The following signals are used to express various types of entity
symptoms, identities and relationships used for construction of ER diagram :
An entity is represented by a rectangle which contains the entity's name.

Weak entity is doubled line rectangle

Relationship

Identification of relationship
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 Attribute

Key attribute

Multivalued attribute: An attribute that can have many values.

Derived attribute: An attribute whose value is calculated (derived) from

other attributes.
(iv) Identifier: The database object name is referred to as its identifier. All entity types have the same kind of
properties but have a different value, so that the identity of the entity is mentioned. For example, the roll number is a
student entity type, which has a code number by which a particular student is identified.
(v) Weak entity : An entity that cannot be uniquely identified by its attributes alone. The existence of a weak
entity is dependent upon another entity called the owner entity. The weak entity's identifier is a combination of the
identifier of the owner entity and the partial key of the weak entity. Some entities may have more than one property.
This type of entity that does not have any major property.
(vi) Attribute : A quality of any object that explains about that entity is known as attribute. For example in
case of a person it may be the height, weight and birth date, all the qualities applied to the person. In case of
accounting, the accounting code and name of the account etc. Every entity has an attribute that represents that
entity, which is stored in the database in the form of data.
Types of Attributes
(a) Simple attribute : Simple attribute cannot be divided. For example the units produced by a machine in
one year, have a general quality.
(b) Mixed attribute: This attribute is divided into some smaller subdivisions. Their quality reveals its original
meaning. For example fixed assets are a mixed quality. There can be several types of permanent assets.
(c) Single value attribute : The attribute that has value in a single unit is called a single attribute. Just like a
company's net profit of one year is a single value attribute.
(d) Multi value attribute : Such qualities which have more than one value for one unit are called multi-value
attributes. For example, the qualifications of an employee employed in a company are valuable
properties.
(e) Compound attribute : In this, two or more properties are related to each other in such a way that one
attribute is dependent over the main attribute.
Database in Accounting
Various types of data are used in accounting process. The amount of accounting data depends on what is the
format of business and the manner in which transaction are recorded. If there is a sole proprietary concern, then the
number of data required will be limited due to which the accounting transaction will be less in comparison to
partnership firm and company.
Structure of Accounting Database :
Computerized accounting information system is dependent on data storage of accounting records. For this
purpose an entire structure of accounting data structure is designed with well assigned entity and attributes with
clear establishment of relationship between them. As explained earlier, the database is used for the storage of

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accounting data. The process of drafting (for accounting) starts with the process of reality (the reality of accounting),
which is expressed as the concept of data format elements.
(i) Reality : It refers to the real world situation for certain aspects in which database management system will be
operated. In the context of accounting through database management , this is the first step of accounting,
which is expressed with full description.
- The accounting transaction of a business is documented through a Voucher.
- Each voucher has a serial number that starts with '01', as well as it indicates that it is the first voucher of
the accounting period. Only simple voucher is used to document the transaction.
- On every voucher, the date of the transaction, account number, both the income-expenditure entries
with the code are used.
- Each accounting voucher shows the amount of accounting transaction.
- Supported documents such as bills, receipts, contracts etc., are also attached to the accounting voucher.
- Each account is prepared by a certain employee and is authorized by another employee.
- Each accounting is classified into an account type - expenses, income, assets and liabilities.
(ii) Entity Relationship Scheme: It is formally presented with the blue print of illustrated presentation, in which
the entity relationship is established. It is a design used to present the description of reality.
(iii) Relational Data Model: This model explains the relationship between the databases in a group. It is based on
the entity relationship design. In other words it represents the database in the form of collections of relations
in the form of data tables. Row of the tables depict the collection of related data. Each row of a table is called a
record. The values in columns are called data type.
(iv) Normalization: It is used to remove the process of refining duplicate, unused and unclean data in the
database. It reduces the possibility of duplicate and terminated data.
Data Processing Cycle
The computerized accounting process involves identifying, storing and retrieving data of an accounting
transaction. This requires a process that stores data related to accounting in such a way that they can be retrieved as
necessary. It can be obtained by preparing appropriate data base for accounting. The data processing steps include
data seizing, data input, manipulating and generating the information for the user of information. The data are
internally attached in the data inventories in such a way that it insures consistency and integrity of the data . Before
understanding the data base format dynamic, the data processing cycle should be explained in terms of accounting.
Accounting data is the data that is extracted from, and with which the accounts are prepared. This data is used
through a certain process. The order of this process is called the data (Accounting) process cycle. It involves
collection, classification, relation and calculation of the data in way, which makes it easy for accounting decisions in
the best possible manner. Information in financial statements is converted from different levels and presented in the
final order. These levels are as follows -
(i) Sources : The first step in data processing cycle is the preparation of voucher. It is a document that is prepared
for accounting so that the accounting process can be done in a sequential manner. All the information related
to accounting is available in these vouchers.
(ii) Inserting the data : The accounting data collected is entered in computer. Accounting statistics is available to
the providers through the computer's storage device. The data entry form is formatted in such a way that it is
similar to the physical voucher. The data entry is made through software in a prescribed format.
(iii) Storage Data : A data structure is needed to store the data in which the composition of the account's nature,
the name of the account and the codification of the category of the account have to be written. Storage data is
the only part of data accumulation. The format of data storage is as follows: (Figure 5)

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 Code Name Type of Account

Picture 5 : Data Storage (Entity type)

The above mentioned data record is used to store the items related to the account code, account name and
account class items. As explained below : (Picture 6)

Code Name Type

120001 Capital Account 4

150001 Purchase Account 1
160001 Sales Account 3
170001 Assets Account 2
180001 Libility Account 5

Picture 6 : Type of Accounts

In the above table, type-4 liabilities, 1 expense 3 sales, 2 asset and 5 liabilities. The data storage structure (also
called data table) for accounting is generated as part of the data base structure.
(iv) Data manipulation : The final report is prepared by making necessary changes to the compiled data. These
types of data can be compiled separately and can be used in the preparation of final reports. Alternatively,
manipulated data can be presented in the form of final report.
(v) Data Output : Using the manipulated data, accounting reports can be obtained according to the preformed
format. The data output in the form of accounting reports may be in the form of trial balance, profit and loss
account etc.
Entity and attributes of accounting
1. Types of Accounts : This is a conceptual entity that is meant to express types of account of the accounting
system. Class (ID) is an account type of entity, through which the classified accounts are identified.
2. Account : Account is an entity that expresses various types of accounts. Name of the account is the category of
account. (Picture 7)
S.No. Entity Type Attributes
1- Accounts Type Category-ID
2- Accounts Code, Name, Type
Employees ID, First Name, Middle Name,
3- Emloyees
Last Name, Category IA
Date, Number, Income, Expenses, Debit,
4- Voucher Credit, Authorised by, Prepared by

5- Support Document S.No., Name, Date

Picture 7 : Attributes of Accounting Entity
3. Employee : The employee is a physical entity by which various types of employees are concerned with the
accounting system. Any employee can be identified by the employee identification (ID).The ID expresses the

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 employee's first name, middle name, last name. Super ID Expresses the identity of the superior of the
employee.
4. Vouchers: This is an entity which provides the structure of transaction data.
5. Support Document: These are the facts that express the various types of supporting documents that are
attached to the authenticity of the transaction of an account.
6. Date: The serial number expresses the sequence number in the supporting document attached to the
attributes. The document expresses the date and the name expresses the name of the account which is
attached to the voucher.
7. Entity type and entity group: Entity type is the collection of entities that hold some common features with
reference to their attributes. Each entity type is given a name for its identification. Attributes of entity types are
described in the data base. The value of the attribute of an entity, which is in the form of entity type, is called an
entity instance. Example (11001 Capital Account 4) is an entity reference, whose code is 11001, Name - Capital
Account and Type is 4)
8. Entity group: It is a collection of all entity instances of each entity type. An entity type is described in the set of
attributes called schema. The set of entity related to particular entity type share the same set of attributes. The
collection of entities of a particular entity is grouped into entity set, called the extension of entity type. (Picture
8 and 9)

Code Name Type

Picture 8: Structure of type of Entity
11001 Capital Accounts 4
221019 -
Jain Com. 4
221020 Jairam Brothers 4
Picture 9: Entity Type & Entity Group
Identifier : Nearly all the entity type is one kind of attribute, which has a unique value. Thereby identifies the
entity instance. For example, roll number of a student is an attribute of entity type (student) with a unique value
through which a student is identified. In the same way code is an important attribute of an entity type (Accounts) since
it represents a unique data value that separates it from other data values.
Accounting database : In accounting, accounts of transactions are divided into just four categories.
Expenditure, Earnings, Property and Liability. According to the rules and procedures of accounting, the first entry of a
transaction is made first. After that, posting is done in his accounts. The balance of the accounts is transferred to the
plumbing. Benefit-loss account and blog are created from Talpath. For example, if the loan of five thousand rupees is
sold to Sunil, then the journal entry will be written through voucher. Its entry in the General will be as follows. (Picture
10)
Name
Code
Type

Account
Account

Picture 10: Account code of Account and Attributes

There are some instances where two or more attributes, together constitute some different values. For
example, a school requires a composite key (sub class and roll no.) for its entity type (student) . The object does not

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allow any two entities of same value in any form at the same time for its attribute. Some entities can have more than
one main attribute. The type of entity that has no main attribute is called weak entity. (Picture 11 & 12)
Sunil A/c Dr 5000
To Sales A/c 5000
(goods sold to sunil)
Picture 11: Entry in Journal
Voucher Entry
M/s Dinesh and Company
Transaction Voucher
- No. 05
Vourchers : Date : 10 April, 2015
Account Name 69001 : Sunil Account
Credit Account 69002 : Sales Account
Amount Rs. : 500000

Authorised by - Vivek Prepared by - Ravi

Picture 12 : Voucher entry one debit one credit
The same transaction can be also processed through a credit voucher in multiple credits against a single debit.
It can be illustrated as under: (Picutre 13)
Credit Voucher
- 05
Voucher No. Date: 01 April, 2016
Account Name : 69001 Bank Accounts : M/s Ideal Computers
Credit Account

Serial No. Code Name of Account Amount Naration

1- 69002 Purchase Account 5]00]001 Goods Sold
Total 5]00]001

Autorized by - Vivek Prepared by - Ravi

Picture 13 : Voucher for multiple credits and one debit
Now look at the following transactions: M/s S.K. and Sons purchased a machine worth Rs 10000 on April 5,
2016 , from, M/s P.K. and Sons and paid Rs 500 as freight to M/s Sharma Transport. This transaction involves multiple
debit accounts and a single credit account. The debit voucher used for this transaction will be prepared as follows
(Picutre 14):
Debit Voucher
- : 10
Voucher No. Date : 05 April, 2016
Credit Account : 642001 Bank A/c. S.K. and sons.
Expenses Account
S. No. Code Name Amount Naration
1- 711004 Purchase A/c 10000 Purchase form P.K. & Sons
2- 711034 Carriage 500 Carriage charge paid to
M/s Sharma Transport

Total 10501

Authorized by : Vivek Prepared by : Ravi

Picture 14: Voucher for multiple debits against one credit

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 The accounting database can be explained by an example. In an accounting process, there are data related to
the relevant voucher's supporting documents, ledger accounts and database related to employees, debtors,
transactions, bank to record the transaction. From this database, the transaction has to be recorded in accounts and
related reports. For instance in case goods sold to Rakesh, then Rakesh, will be debtor and his name will be stored in
the list of debtors, through the database before passing the entry. Similarly, the data of which is the source of revenue
through sales will be prepared. The effect of the sale will be on the stock, so the data of the stock will also be stored in
the database structure. It can be understood by the following transactions.
Date Transaction
1 June,2016 Started business with cash 10,000
1 June,2016 Rs. 25,000 deposited in Bank
5 June,2016 Goods purchased Rs. 10000
10June,2016 Purchase goods for Rs. 8000 amount paid by Cheque No. 89654
15June,2016 Salary paid Rs. 10000
30June,2016 Purchased goods from Dinesh for Rs. 10000
30June,2016 Rs. 5000 paid as carriage
The structure of database will be as under : (Picutre 15, 16, 17, 18 and 19)
Name Fathers’ Name I.D. Dept. I.D.
Sunil Dinesh S002
MK08
Kranti Rohit K002
Ramesh Vimal Sharma R001
Vikas Suresh Doshi V001 FN08
Yogesh Gopal Singh Y003
Picture 15: Database of employees

Voucher Debit Rs. Date Credit Transation

No.
005 65001 100000 1 June, 2016 63002 Started Business
006 64001 25000 1 June, 2016 65001 Deposit at Bank
007 66001 10000 5 June, 2016 66001 Purchased goods
008 66001 8000 10June, 2016 64002 Purchased goods
009 67001 10000 15 June,2016 64002 Paid Salary
010 66001 10000 30June,2016 67002 Purchased from dinesh
011 69001 5000 30June,2016 64001 Paid carriage invered
Picture 16 : Vouchers

Voucher No. S. No. Supporting Documents

006 1 Bank Receipt
007 1 Invoice
008 1 Invoice
009 1 Signature on Register
010 1 Invoice
Picture 17: Supporting documents and accounts

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 Code Name Type ID
65001 Cash Account 3
63002 Capital Account 4
64001 Bank Account 3
66001 Purchase account 1
67001 Salary Account 1
67002 Dinesh account 2
69001 Carriage Account 1
Picture 18 : Accounts
Type ID Classification
1 Expenditure
2 Libilities
3 Assets
4 Capital
5 Income
Picture 19: Type of accounts
All the above mentioned transactions have been coded. These have been classified according to the type of
accounts classified.
Disadvantages of DBMS
1. High Cost: D.B.M.S. is based on computer programming. Costs arise in creating this program. This cost is in
addition to the normal cost that is incurred in the business. If an organization wants to implement this
system, then it has to pay for its installation and maintenance. It is difficult for every business entity to afford
this cost.
2. Skilled Employees: Operating DBMS requires highly trained professionals and skilled personnel. The
employees working in the current system need training and regular upgradation after the installation of
DBMS. Ongoing training is essential for the employees.
3. Complexity : The main pillar of DBMS database, which stores and operates data. Sometimes data are
collected which are not required. Different types of users may have trouble using data because there might
be certain ambiguity in data usage
Microsoft Access
This software controls and regulates data base management system. The process of collecting, controlling,
transferring, etc. of data is effectively implemented from this software system. Access elements are used by various
types of business organizations, for the convenience of their business. These elements have been created keeping in
mind the user's objectives. The elements of access are defined as follows. Every element which is created using
access is an object and all other objects constitute a class. Access is available with the following object classes:
Elements of MS Access
(i) Table: This object class convert database format into data table. It includes their respective fieldname, data
type and properties.
(ii) Queries: It is meant to create the Structured Query Language well-matched query statement with or without
the use of graphic user interface to define tables, store data and retrieve data and information.
(iii) Forms: This is done by creating user interface. This helps the user to use the back end database.
(iv) Reports: This object class is used to prepare various types of report. Their information is based on source
tables, queries, or both. Such reports are made in access as per the end user's requirement.

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(v) Page: This object class creates data access pages that can be sent to any organization's website with the use
of internet, or by e-mail to users' networks.
(vi) Macros: In macro programming, macro based actions(individual instructions) are manipulated.A macro is a
list of macro oriented actions that run a unit.
(vii) Modules : These are the main sizes for any application, and formats can help them prepare a group of
programming instructions called functions. Similar modifiers are made through access.
The object class is contained in the named database file of Access with MBD extension. Whenever this file is opened
then a database window is displayed. Among these, all the above mentioned objectives are open with the left side.
Whenever special objects are created, then they get listed on the right side on this window against each of the object
class.
Efficiencies of MS Access
Access has special utilities, which can be implemented in any type of organization. Its main functions are as
follows:
- Systematic storage
- Representing complex relationships between data.
- The database prohibits unauthorized users from accessing.
- Allows Structured Query to retrieve the data with or without its speed.
- Creates intermediate interfaces of multiple users
- Shares data.
- Promotes multimedia data and information.
Database in Access
When a new database is created from inception, there is full control over the objects of the database, their
properties and the relationships. In order to create a new database (this process is an automatic process) it is
necessary to follow the following steps:
(i) To select an empty access database, open the access window and select OK. Click the button.
(ii) The Access file database will display the dialog box, in which the designer must type the name of the file
and the name of the database, after which the Create button must be clicked.
If the task pane does not open, then go to the file from the menu list and click on 'New' to create a new
database. The file that opens the access file is displayed in picture 20.

Picture 20: Creating a new file in a window

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Creating tables in access :
To create tables in access, it is necessary to understand the following components of the table object. Click on
the tables object in Access, Make a double click at “create table by design view”, which will provide a table window,
which consists of three column areas: Field Name, Data type and Description. They define the plans (schemas) of the
tables that are being created. Each of its rows corresponds to the column of the table to be made. The column of a
table has field name and data type as its major parts. The file window is displayed as under: (Picutre 21)

Picture 21: File creation window

Field Name: This is the column name of the table. The name of the column should be a string of contiguous
characters. The field name defines the name of the column to be created, followed by data type of such column. The
designer can also opt to provide description of the column. After defining the data type, the designer can further
define the properties of each column in the lower part of the table window.
Data type: Access supports different data types, which are described below:
Text: It is used for string of characters, letters, words or numbers that are not be used in any arithmetical
calculations.
Memo: It is used to store comments and adjust the character. But the data type cannot be agreeable for
sorting or filtering of data records.
Number: It is used to store the numbers, that may be integers (-32768 to 32767) long integers (-2, 147, 483,
648 to 2, 147, 883, 647), bytes (0-255) , Single (storage of values with a decimal point up to a certain extent), double
(values in decimal point in greater magnitude).
Date / Time: It is used to store date and time or combination of both.
Currency: It is used to store numbers in terms of, rupees, pound, dollar and other currencies of various
countries.
Auto Number: This is numerical data which is inserted automatically by Access. It has special significance in
situation where, none of the fields individually or a set of fields as a combination in a table is unique.
Hyperlink : It is meant to store a Universal Resource Locator (URL) and email addresses.
Structured Query Language
In database management system a standard computer language is used for data manipulation. Such
language is required by the user to get the information by placing a request to the database. It is called the Structured
Query Language. When some data is to be deleted, added and changed, then it is processed through query.SQL is

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used to query, insert, update and modify the data. Answer can be found for any type of special questions related to the
database by using the query. Query is an inquiry into the database through certain specific statement. By looking at
the database table, it is not possible to remove the data directly from it. Data can be filtered by query and can be
calculated and summarized. The functions of data management can be automated through the query. Before any
changes in data, data can be reviewed before making any specific changes. The user can write the statement in the
form of a data base application that can access data stored in two or more relational database management systems.
It is also capable of defining user oriented views of database and also specify security and authorisation.
The original version of structured query language was SEQUEL(Structured English Query Language) that was
designed by IBM research center.
Functions of SQL
- It performs data manipulation.
- It displays the query.
- It can Inserts the records.
- It can delete the records.
- It can update the records.
Table
The database is prepared through the data table. A database can contain more than one table. (Picutre 22)
Customer ID Name Address City Pincode

Picture 22: Format of Table

Basic Queries in SQL : Data Query Language (DQL) as a sub set of SQL is generally used to answer most of the
basic queries. The basic form of query is the usage of SELECT-FROM-WHERE. This structure is used as described under:
SELECT : This clause is used to locate or specify the data or information that is desired to answer the query
FROM : It is used to specify the source of data for answering the query.
WHERE : It is used to specify the condition that are used to specify or narrow down the choice of data to
extract the information chosen in select clause.
SQL Statement : Select statement is used to select the specific data from a given database.For example, if a
data is to be selected from a database table the following syntax command will be used: (Picutre 23)
SELECT column-NAME from Table NAME
Employee
Employee ID First Name Last Name Address
001 Anil Sharma 25, Adarsh Nagar
002 Sunil Khandelwal 8, Amal Park
003 Rajat Sharma 10, Apex Avenue
004 Sunder Agarwal 7, Smart Nagar
Picture 23 : Table of Employees
From the above table if we want to retrieve the record of the person with an ID of 002 then SQL command will be:
SELECT
FROM Employee( Employee is name of table)
WHERE Employee ID=002
This language is specifically designed to work as per the instructions of user for various data related work.
Summary
Database management system provides information for management decisions through various types of data.

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All the data are arranged by converting them into the information required according to the database management
system. This system is a group of programs created to use co-related data. Its purpose is to collect data through the
software and to do its management as per the requirement of the user.
The main function of the database management system is to provide a way to recover data from different types
of data through appropriate media. As the information of students studying in a school can be stored in the form of
name, roll no. section, marks etc. Structured Query Language is used to remove, modify and retrieve data from
database. It has major importance in accounting.
Questions for Exercise
Multiple Choice Questions :
1. Data is ?
(a) Notice (b) Collection of facts (c) a and b both (d) None of the above
2. Information is ?
(a) Meaning of Data (b) The origin of Data (c) Data (d) None of the above
3. The result of processed information is ?
(a) Input (b) Output (c) Both of the above (d) None of the above
4. The method of preparation of query in the following is ?
(a) SQL (b) JHL (C) RST (d) DBM
5 The full name of DBMS is ?
(a) Database Markup System (b) Database Management System
(c) Database Management Section (d) None of the above
6. The demerit of the database is ?
(a) Repetition of data (b) Data discrepancy
(c) Difficulty in retrieving data (d) None of the above
Very Short Answer type question :
1. What is data?
2. What is data processing?
3. Define Structured Query.
4. What is ER Model?
5. What do you understand from the relation in DBMS?
6. What is information?
7. Define Query.
Short Answer type questions :
1. Explain the data processing cycle with the view of accounting.
2. What is accounting data?
3. Explain the database management system in detail.
4. Explain the following words with examples-
a) Entity b) Attribute c) Relational
5. Explain the ER model in detail.
6. What do you understand from the database? Compare it to the traditional file handling system.
Answers of Multiple Choice Questions
Question No. 1 2 3 4 5 6
Answer b a b a b d

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