Accounting system using database management system class 11

NCERT Solution Accounting system using database management system class 11 chapter 15

Accounting System using Database Management System Class 11
Accounting System using Database Management System Class 11 Introduction

In chapter 14, you have learned about the fundamentals of creating a database design in the context of an accounting system. This chapter deals with the basics of MS Access for implementing the databases and specifically deals with the implementation of accounting databases, the design of which has been shown, described, and discussed in chapter 14 as Model-I and Model-II. The accounting database design has been discussed below in terms of its implementation modalities in the context of MS Access.

Access basics for creating a database

When a new database is created from scratch, there is complete control over the database objects, their properties, and their relationships. In order to create a new database without the help of the database wizard (an automated process in Access), the following steps are required:

(i) Open the Access Window to choose a blank Access database and click the OK button.

(ii) Access responds by displaying the File New Database dialog box, which prompts the designer to enter a file name and a location for the database. This must be followed by clicking the Create button.

(iii) If the task pane is not open, choose File from the menu bar and click on New to open the task pane to create a new database.

Get the basics for creating databases
When creating a new database from scratch without the help of a database expert (which is an automated process in Access), the following steps are required:

1) First, open the Access window, select the free Access database, and click the OK button.

2) The New database dialog box appears. Enter a file name and location for the file, and click the Create button.

3) The task pane can be opened (if it is not already open) by selecting File from the menu bar, and clicking New to open the task pane and create a new file.

Create a table in Access
An understanding of methods and objects in Access is necessary to create the required tables. The following steps should be followed to create a table and insert.

In Access, click the Table object, then double-click to create a table from Design view. This opens a window. At the top of the window there are three tabs: Field Name, Data Type and Description. These can be used to define a single plan of table structure, where each row corresponds to a column.

Two important properties of table rows are field names and data types. These are described as follows:

1) Field name

The field name refers to the name of the created table. It is used to define a column that is created, based on the data of that column.

2) Data type

Many file types are supported by Access. These are described as follows:

(a) Text: Text data is used to describe strings of characters, which include words and numbers that are not required in calculations. A maximum of 255 characters can be used in text.

(b) Memo: This file type is used to store information. This file can use a maximum of 65,636 characters in the field. However, if the field contains this data, then it cannot be manipulated to fix or analyze the data file.

(c) Numbers: Numerical data is used to describe numbers as integers, bytes, singles, doubles (to store values in finite and large numbers), or numeric types.

(d) Date/Time: The date/time data type enables date, time, or both fields.

(e) Currency: Currency data is used to store numbers that describe money, such as Dollars, Rupees, Euros, etc.

Accounting system using database management system class 11Important Notes
  1. Database management system (DBMS):
    • A DBMS is software that helps organize, manage, and store data systematically.
    • In the context of accounting, a DBMS is used to store financial information.
  2. Database Design Principles:
    • Objects and attributes: identify entities (e.g. customers, transactions) and their attributes (e.g. user name, transaction date).
    • Normalization: Ensure data is normalized to reduce duplication and improve data integrity.
  3. Accounting system tables:
    • Accounts: Store information about multiple accounts, such as account number, account name, and balance.
    • Report: List the details of the financial transaction, including date, amount, and value
  4. Relationship:
    • Establish relationships between tables to link related information for accuracy and consistency.
    • A relationship is one-to-many (that is, a customer can make multiple transactions).
  5. Data entry and verification:
    • Complete the entry form to ensure the entry is accurate and correct.
    • Use applicable laws to avoid errors and protect data integrity.
  6. Questions and comments:
    • SQL (Structured Query Language) to query databases in search of specific information.
    • Prepares documentation of financial information for analysis and decision-making.
Accounting system using database management system class 11Question and Answer

Question:1 state what you understand by accounting reports.

Answer: The accounting reports are the physical form of accounting information. they act as a summary of all the relevant facts and information related to a particular event. the accounting reports are basically the end (or final ) reports depicting the performance of an organization during an accounting period.

they show the information content in such a manner that the user can understand them without any ambiguity. these reports form the basis of the decision-making process as they minimize the risks associated with uncertainty. ledger. trial balance cash/ bank book. financial statements etc. are some of the examples of accounting reports.

Question:2 what do you mean by programmed or casual reports ?

Answer: Accountiong reports can be classified into two broad categories-programmed reports and casual reports.

  1. programmed reports -these are those reports that contain information, which can be utilised by the users in the situations that they expect to occur in the near future.
  2. Scheduled reports-these are reports that are prepared for a specific period of time. these reports can be prepared regularly on daily. weekly, quarterly, months or yearly basis. trial balance ledgers, statements of cash transactions, etc. are some of the examples of scheduled reports.
  3. On-Demand reports- these are the reports that are prepared as and when required or on the happening of some particular event, customer’s statement of accounts. Inventory Re-order report. stock purchased report. etc are some examples of On-demand reports.
  4. Casual Reports-These are the report that contain information which may be useful but are only casually required. the users do not anticipate their need. these are also known as ad hoc report and can be generated randomly without much professional assistance.

Question:3 with the help of an examples, briefly state the meaning of parameter queries.

Answer: A parameter query is a query where for selecting a set of records, the users asked to enter parameter or criteria through an input box. a parameter query is useful when the same query is to be repeated with different criteria, in short it implies the execution of same set of queries with different requirements.

For example the same set of queries is required for different accounts code, while extracting the information to prepare ledger. let us consider the given below SQL statement.

Question:4 Briefly explain in steps the method of creating a query, using wizard.

Answer: The following are the steps involved in creating a query using the wizard method.

  1. In the database window, select queries’from object list given on the left hand side (LHS) of the database window.
  2. double click at’ create query’ by using wizard given on the right hand side (RHS) of the window. with this simple query should be included in the querybeing created.
  3. click’next’ after the desired fields have been selected. In case a number or currency fields is included in the selected field. the user is asked to choose an option button to specify whether the query to be created is a summary or detail query .
  4. Click’ next’ and specify the name of the query being created% finish to save and execute the query. the results of the query created are displayed in the database view.

Question:5 briefy explain the purpose of grouping and sorting of the data as means to refine a report.

Answer: The purpose of grouping is to arrange the information content of a report into various categories, while on the other hand.the main purpose of the sorting order is to organise the information content into numerical or alphabetical. order. the application of both the orders make the report more meaningful thereby more useful to the users.

Question:6 Discuss with a set of inner-related data tables, the basis of creating queries in MS Access ?

Answer: A query is a statement that gives refined data according to the conditions and specifications of the users. it can retrieve the desired data from the multiple data simultaneously and can also update or delete multiple records at the same time. it is a link between the interrelated tables, form etc.

According information that is presented in an accounting report is generated by creating and executing various queries under DBMS. a query communicates to access the kind of information which we required extract from one or more interrelated tables.

The following are the basics of creating queries in the MS -Access with a set of inter-related data tables.

As Relational DBMS stores data in different tables, so there is no or minimum data redundancy. but a complete view of data that is stored across various tables can be achieved only by executing queries based on SOL a queryshown the records containing fields from across a number of data tables.

A SOL statements has a number of parameters such as data, query update capability to define user-oriented view of database, specify security and authorisation and defining integrity constraints.


The procedure of creating queries for inter-related data tables using SOL statements is explained below by the help of an example.

Select code, name, sum (Amount)

From vouchers INNER JOIN Accounts.

On (Accounts, code=voucher debit)

GROUP by code, name

In this query, the vouchers’ table has been joined with Accounts table basis of code’ fields of account’ and debit’ field of vouchers, the result record set has been grouped on the basis of code and name of accounts


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