By Derek Liew
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Extra resources for Accounting Database Design
A table consists of many columns, known as fields, and each field consist of many rows, called records. Data stored in a table, can be retrieved, updated or even deleted through executing a set of instruction to a database. This set of instruction is what we call SQL statement. When the first database was created, its design was not in perfect form. The model of the design was to store data in a single stream of bytes. This is known as a flat-file database. A flat-file database is inefficient, given the lack of scalability and storage capacity.
We will again, follow the step-by-step normalization process to further identify key elements that should be broken down further away from the Product Table. First Normal Form We know that, not all products in MaxCorp are purchased from the same source of supplier, it could be a product sourced from different supplier or a supplier could also be supplying MaxCorp more than one product type. It is logical, at this point, to create a separate table for supplier, referencing the Product Table via a foreign key named Cred_ID_VC, being a primary key assigned in the Creditor Table.
First Normal Form We will attempt to filter out duplicated data contained in the Cash Table. The Amt_MO and Date_DT have been created in the Journal Table, thus we can remove these two fields. We can also do away with the Descrip_VC column, as we have included it in the Journal Table too. We will include the Doc_No_VC field in the Cash Table, as this field would allow us access to the three fields that we have removed from the Cash Table. Second Normal Form Dave requested, that, he would like to have some cash flow reports generated for MaxCorp.