AIS Chapter 7 Key terms for Accounting Info Systems chapter 7

Term Definition
Agent (REA Model) The “who” associated with events.
Attributes The characteristics that describe entities.
Big data Data that are of such great volume that they cannot be captured, stored, and analyzed by traditional databases and existing hardware.
Business event (REA Model) Do not affect financial statements, but may affect important aspects of an organization.
Cardinalities Describe how entities are related.
Concurrency controls Make is possible to for two or more users to access the same record from the same table at the same time.
Data dictionary Describes the data fields in each database record.
Data field Information that describes a person, event, or thing in the database.
Data hierarchy Organizing data into a logical structure (data field, record, file, database).
Data integrity controls Designed by the database developers and are customized for different applications.
Data modeling Process used to design the database.
Database A large collection of organized data that can be accessed by multiple users and used by many different computer applications.
Database administrator Supervises the design, development, and installation of a large database system and is also the person responsible for maintaining, securing, and changing the database.
Database management system Specialized software packages that manipulate data in databases.
Economic event (REA Model) Typically affect the company’s financial statements.
Entity (REA Model) Data about objects of interest.
Entity-relationship diagram Graphical depiction of entities and their relationships.
First normal form (1NF) The form a database is in if all of a single records attributes are singular.
Foreign keys Enable accounting records to reference one or more records in other tables.
Master file Typically store permanent information.
Metadata Data about data.
Normalization A methodology for ensuring that attributes are stored in the most appropriate tables and that the design of the database promotes accurate and nonredundant storage of data.
Primary key The data field in each record that uniquely distinguishes one record from another in a database table.
REA model Very effective model for designing databases to be used in accounting systems.
Record Stores all of the information. Also called a tuple.
Record structure The specific data fields in each record of a database table.
Relational database Groups of related, two-dimensional tables.
Relationship table Tables necessary when you have many-to-many relationship.
Resources (REA model) Used, transferred, or generated by events.
Second normal form (2NF) The form a database is in if it is in first normal form and all the attributes in each record depend entirely on the record’s primary key.
Third normal form (3NF) The form a database is in if it is in second normal form and contains no transitive dependencies.
Transaction controls Ensure that the database system performs each transaction accurately and completely.
Transaction files Typically store transient information.
Transitive dependencies The same record does not contain any data fields where data field A determines data field B.
View controls Limit each users access to information on a need-to-know basis.