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Figure 6.1
Table, Query, and
Report Relationships
Report
Query
Tables
agents, and products/services in a variety of ways. Reports can be displayed on a
computer screen or printed. This chapter explains the common types of reports
generated by an AIS. As users, designers, and evaluators of accounting systems,
accountants are expected to understand and be able to interpret a wide variety of
reports. Reports generated by accounting information systems are often unfamiliar
to students whose experience is limited primarily to the income statement, balance
sheet, and statement of cash flows.
An understanding of various AIS reports will help you as a user of accounting
systems. For example, knowledge of typical reports and common report formats
can help you understand specific reports produced by a package, learn new
accounting software, design effective reports, analyze reports in a given system,
and suggest improvements.
QUERIES
Queries are an important element of relational databases. You must understand
query features well to make effective use of DBMS software. Exhibit 6.1 summarizes a few basic terms that we will use while discussing queries.
Exhibit 6.1
Querying Relational
Databases
Query languages:
AIS developers and users need to be able to communicate their information needs
to the DBMS. Natural languages such as English are too imprecise for this purpose.
Query languages have been developed to enable users to communicate with the
DBMS in more structured formats.
Structured query language (SQL):
SQL is a standard language for querying relational databases. Knowledge of SQL will
enable you to work with a variety of DBMS software. The basic format of an SQL
query is as follows:
Format
SQL Example
SELECT attributes
SELECT Order#, Date, Customer#
FROM tables
FROM Order
WHERE criteria
WHERE Date⫽#06/01/2003#
This format allows you to (1) specify attributes to include in the output, (2) access
data from tables based on a condition, and (3) specify the tables from which the
attributes used in the criteria can be obtained. The power of relational databases
(continued)
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This SQL statement represents a structured way of asking the database to give
you a list of publications by Cromwell expressed in terms of objects that DBMS is
familiar with. The details of the SQL syntax are beyond the scope of this textbook.
Henceforth, we will use QBE as the primary tool for running queries, although
there will be an occasional reference to SQL. Under the QBE approach in MS Access, the system will first prompt you for the table(s) from which your query must
be answered. Then, you must specify the output criteria on the grid. Figure 6.2
shows the QBE in MS Access that accomplishes the same result as the SQL statement given earlier for QUERY A. Table 6.3 shows the result of running the query
in Table 6.2 and Figure 6.2 applied to the data in Table 6.1.
Figure 6.2
Query by Example
Grid for QUERY A
(Microsoft Access
screen)
QUERY A: List of all inventory items
Note: The data in the grid were entered by the user.
Table 6.3
Results of Query A
ISBN
Title
Author
0-127-35124-8
Building Database Applications
Cromwell
0-135-22456-7
Management Information Systems
Cromwell
Note: For the full Inventory Table, see Table 6.1 on page 244.
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6.3, the user wants the report to be sorted by Vendor ID and wants the details to
be reported. The report is limited to suppliers with a Vendor ID between 120 and
131; the event type should be invoices (not payments); and the report should cover
invoices dated between 12/16/03 and 12/31/03. The following discussion on selecting and organizing AIS data into reports (including the use of criteria) and the
design of various types of AIS reports based on data in master and transaction tables can also help you understand and use accounting packages such as Great Plains
more effectively.
Figure 6.3
Great Plains
Dynamics Screen for
Specifying Report
Criteria
Figure 6.4 shows the four types of reports based on the organization of the
data in the reports: simple lists, grouped detail, group summary, and single entity.
Consider the reporting of sales transactions for Fairhaven Convenience Store. In
this scenario, a simple list report is a list of sales transactions. Continuing with this
example, a grouped detail report is a list of sales transactions that are grouped by
the type of product sold, with a subtotal for each product type. A group summary
report would give only summary sales figures, such as total sales for each product,
Figure 6.4
Types of Reports
Report Types
Simple
Lists
Grouped
Detail
Group
Summary
Single
Entity
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6.3, the user wants the report to be sorted by Vendor ID and wants the details to
be reported. The report is limited to suppliers with a Vendor ID between 120 and
131; the event type should be invoices (not payments); and the report should cover
invoices dated between 12/16/03 and 12/31/03. The following discussion on selecting and organizing AIS data into reports (including the use of criteria) and the
design of various types of AIS reports based on data in master and transaction tables can also help you understand and use accounting packages such as Great Plains
more effectively.
Figure 6.3
Great Plains
Dynamics Screen for
Specifying Report
Criteria
Figure 6.4 shows the four types of reports based on the organization of the
data in the reports: simple lists, grouped detail, group summary, and single entity.
Consider the reporting of sales transactions for Fairhaven Convenience Store. In
this scenario, a simple list report is a list of sales transactions. Continuing with this
example, a grouped detail report is a list of sales transactions that are grouped by
the type of product sold, with a subtotal for each product type. A group summary
report would give only summary sales figures, such as total sales for each product,
Figure 6.4
Types of Reports
Report Types
Simple
Lists
Grouped
Detail
Group
Summary
Single
Entity
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255
without listing individual sales transactions. Finally, a single entity report would
provide details about only one event, such as a sales invoice.
We can also classify reports based on the type of data in the report. Some reports may be designed to present information about events. Other reports may focus on data in master tables and present reference and summary data in master
records.
First, we review the format (layout) of a report to understand the elements of
a typical AIS report. Then, we consider the following questions related to report
design: (1) What data are included in a report? and (2) How are the data organized? As we discuss these issues, we will develop a template that you can use to
document report design for AIS. We will use this template in the following two sections to document the design of each of the eight types of reports.
We will use Fairhaven Convenience Store in our discussion of reports. Review
the design of the tables for this example in Figure 6.5 and the sample data in Table
6.6 before reading further. Also, review the sample status report in Figure 6.6A on
page 258. We will continue to use this example as we discuss issues related to report data, organization, and layout.
Figure 6.5
UML Class Diagram
and Attributes for
Fairhaven
Convenience Store
Sale
Inventory
Product#
(m,1)
Sale#
SSN
(1,m)
SSN
Sale_Detail
Sale#
Product#
Manager
(m,1)
Deposit
(m,1)
Deposit#
SSN
*Primary keys are in boldface, and foreign keys are in italics.
The detail table uses two foreign keys as a compound primary key.
Table
Information Attributes Needed
Primary
Key
Foreign
Key
Manager
Last_Name, First_Name, Address, File_Status SSN
(tax filing status), Exemptions
Inventory
Description, Supplier, Reorder_Point,
Quantity_On_Hand
Product#
Sale
Date, Sales_Tax
Sale#
SSN
Sale_
Detail
Quantity_Sold, Price
Sale#/Product#
Sale#
Product#
Deposit
Date, Amount
Deposit#
SSN
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Grouped Detail Status Report
Detailed Inventory Status Report
Date: 12/16/03 Product Range: 101-103
PRODUCT#
DESCRIPTION
SUPPLIER
BEGIN_OH
101
Regular gas
Shell
10,000
Transaction#
Date
201
12/15/03
202
12/15/03
203
12/15/03
Current Quantity on Hand
Quantity Sold
13
14
10
9,963
Report header
Page header
Group header
Group detail
Group footer
102
Engine oil
Mobil
Transaction#
Date
202
12/15/03
204
12/16/03
Current Quantity on Hand
100
Quantity Sold
2
1
97
(Etc.)
Page footer
Page 1
Figure 6.6B shows the elements of this report as they would appear in “design view”
under Microsoft Access.
Figure 6.6B
Design of Grouped
Detail Status Report*
Report Header
Detailed Inventory Status Report
Date: 12/16/03
Product Range: 101-103
Page Header
Product#
Vendor
Description
Begin_OH
Group Header — by Product#
Product#
Vendor
Description
Transaction#
Date
Begin_OH
Quantity Sold
Detail
Transaction#
Date
Quantity Sold
Group Footer — by Product#
Current Quantity On Hand
ⴝ(Begin_OH) ⴚSum(Quantity_Sold)
Page Footer
= [Page]
*Text in italics represents data that is taken from a table or calculated (e.g. Sale#). Other text in the report
is either a label (e.g., PRODUCT#) or calculation.
Figure 6.6A shows the report that was generated using this design.
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EVENT REPORTS
The previous section discussed the information content and organization of reports.
In this section and the next, we will explain several common types of AIS reports,
using the previously described layout and report design template. We will focus on
event reports that list or summarize event data available in transaction tables. Event
reports draw on data available in transaction tables for most of their content. Examples of such reports include purchase orders, purchase invoices, purchase returns,
sales orders, sales invoices, sales returns, shipments, cash receipts, and production
reports. Figure 6.7 classifies event reports according to the four report types identified earlier in Figure 6.4 on page 254.
Figure 6.7
Event Reports
Classified by
Structure
Events
Simple
Event List
Grouped
Detail
Group
Summary
Single
Event
(Figure 6.9)
(Figure 6.10)
(Figure 6.11)
(Figure 6.12)
Criteria are used to restrict output to specific events. Typical criteria that can
be used in such reports involve specifying a range of agents, products/services, event
types, and dates for event reports. For example, we could prepare a list of orders
for customers in a particular region only. In the following examples, we have specified a date range for the event reports.
Throughout this section, we will use the example processes from Chapter 5 as
follows:
▪
▪
Figure 6.8
UML Class Diagram
and Attributes for
H & J Tax Preparation
Service
As each type of report is introduced, we will demonstrate the design using
Fairhaven Convenience Store. Recall that its UML class diagram and attributes were presented in Figure 6.5 on page 255, and the sample data were
presented in Table 6.6 on page 256.
Focus on Problem Solving 6.d on page 266 is based on the H & J Tax
Preparation Service scenario to help you practice these concepts. The UML
class diagram and attributes are given in Figure 6.8, and the sample data are
presented in Table 6.9.
(1,m)
Services
Service#
Service_
Request_
Detail
Request#
Service#
(m,1)
(m,1)
Request#
Client#
Accountant#
(1,1)
Client
Client#
Service_
Request
Accountant
(m,1)
Employee#
Invoice
Invoice#
Engagement#
(continued)
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EVENT REPORTS
The previous section discussed the information content and organization of reports.
In this section and the next, we will explain several common types of AIS reports,
using the previously described layout and report design template. We will focus on
event reports that list or summarize event data available in transaction tables. Event
reports draw on data available in transaction tables for most of their content. Examples of such reports include purchase orders, purchase invoices, purchase returns,
sales orders, sales invoices, sales returns, shipments, cash receipts, and production
reports. Figure 6.7 classifies event reports according to the four report types identified earlier in Figure 6.4 on page 254.
Figure 6.7
Event Reports
Classified by
Structure
Events
Simple
Event List
Grouped
Detail
Group
Summary
Single
Event
(Figure 6.9)
(Figure 6.10)
(Figure 6.11)
(Figure 6.12)
Criteria are used to restrict output to specific events. Typical criteria that can
be used in such reports involve specifying a range of agents, products/services, event
types, and dates for event reports. For example, we could prepare a list of orders
for customers in a particular region only. In the following examples, we have specified a date range for the event reports.
Throughout this section, we will use the example processes from Chapter 5 as
follows:
▪
▪
Figure 6.8
UML Class Diagram
and Attributes for
H & J Tax Preparation
Service
As each type of report is introduced, we will demonstrate the design using
Fairhaven Convenience Store. Recall that its UML class diagram and attributes were presented in Figure 6.5 on page 255, and the sample data were
presented in Table 6.6 on page 256.
Focus on Problem Solving 6.d on page 266 is based on the H & J Tax
Preparation Service scenario to help you practice these concepts. The UML
class diagram and attributes are given in Figure 6.8, and the sample data are
presented in Table 6.9.
(1,m)
Services
Service#
Service_
Request_
Detail
Request#
Service#
(m,1)
(m,1)
Request#
Client#
Accountant#
(1,1)
Client
Client#
Service_
Request
Accountant
(m,1)
Employee#
Invoice
Invoice#
Engagement#
(continued)
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Figure 6.8
Concluded
Primary
Key
Table
Informational
Attributes
Services
Service#
Description,
Fee,
Year-to-Date_Revenues
Client
Client#
Client_Name,
Address,
Telephone, Beg_Bal
Accountant
Accountant#
Accountant_Name
Service_Request
Request#
Client#, Accountant# Date
Invoice
Invoice#
Request#
Date,
Amount
Same as keys in
compound primary
key
Fee
Service_Request_Detail Request#
Service#
Table 6.9
Foreign
Key(s)
Sample Data for H & J Tax Preparation Service
Services Table
Service#
Service_Description
Fee
Year-to-Date
_Revenues
1040
Federal Individual Income Tax Form 1040 (long form)
$100
$120,000
Sch-A
1040 Schedule A (itemized deductions)
$ 50
$ 51,000
Sch-B
1040 Schedule B (interest & dividend earnings)
$ 50
$ 53,300
Sch-C
1040 Schedule C (sole proprietorship)
$110
$ 84,000
State
State Income Tax Return
$ 80
$ 81,000
Corp
Corporate Income Tax
$30 (per hr.)
$103,000
Client Table
Client#
Client_Name
Address
Telephone
Beg_Bal
1001
Robert Barton
242 Greene St., St. Louis, MO
314-222-3333
$0
1002
Donna Brown
123 Walnut St., St. Louis, MO
314-541-3322
$0
1003
Sue Conrad
565 Lakeside, St. Louis, MO
314-541-6785
$0
(continued)
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Figure 6.9
Simple Event List
265
Layout
Inventory Sales
Dates: 12/15/03–12/16/03;
Order by: Sale#
Sale#
Product#
Quantity Sold
Price
101
13
$2.00
201
103
1
1.50
201
101
14
1.50
202
202
203
204
102
101
102
2
10
1
Extended Price
$26.00
1.50
21.00
3.00
2.00
3.00
6.00
20.00
3.00
$77.50
Total
Content and Organization
Title on Report Header
Inventory Sales
Type of Report
Simple event list
Source by Table
Sale_Detail (SD)
1. Attributes displayed on
report
Sale#, Product#,
Quantity_Sold, Price
Sale (S)
2a. Attributes not displayed on
report, but necessary for a
calculation
2b. Criteria for selection of
records in table
Date⬎#12/14/2003# AND
Date⬍#12/17/2003#
3. Foreign keys that link this
table to the others used in the
report (if any)
Product#
Sale#
Content Placement
Attribute Names and Calculations* Used
Report header
No attributes or calculations
Report details
SD: Sale#, Product#, Quantity_Sold, Price
Calculation: Extended_Price*
Order by
SD: Sale#
Report footer
Calculation: Total*
For grouped detail reports:
Group by
Group header
Group detail
Order detail by
Group footer
*Formulas for calculations:
Extended_Price ⫽ Quantity_Sold ⫻ Price
Total ⫽ Sum (Extended_Price)
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attribute, is required if we want the list to include events over a particular period.
Any criteria used to select information should be shown on the report to inform
the user of these criteria. As shown in the layout, the starting and ending dates of
the events could be listed in the report header.
Figure 6.10
Grouped Event Detail
Report
Inventory Sales by Product#
Dates: 12/15/03–12/16/03;
Products: 101–103
Group by Product#
Sale#
Quantity Sold
Product 101:
Price
Extended Price
13
14
10
37
$2.00
1.50
2.00
$26.00
21.00
20.00
$67.00
2
1
3
$3.00
$3.00
$6.00
3.00
$9.00
1
1
$1.50
$1.50
$1.50
201
201
202
Subtotal
Product 102:
202
204
Subtotal
Product 103:
201
Subtotal
Content and Organization
Title on Report Header
Inventory Sales by Product#
Type of Report
Grouped event detail report
Source by Table
Sale_Detail (SD)
1. Attributes displayed on
report
Product#,
Quantity_Sold, Price,
Sale#
2a. Attributes not displayed on
report, but necessary for a
calculation
2b. Criteria for selection of
records in table
Product#⬎100 AND
Product#⬍104
Sale (S)
Date⬎#12/14/2003# AND
Date⬍#12/17/2003#
3. Foreign keys that link this
table to the others used in
the report (if any)
Sale#
Content Placement
Attribute Names and Calculations* Used
Report header
No attributes
Report details
See group details
Order by
Product#
Report footer
No attributes
For grouped detail reports:
Group by
SD: Product#
Group header
SD: Product#
(continued)
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For grouped detail reports:
Group detail
SD: Sale#, Quantity_Sold, Price
Calculation: Extended_Price*
Order detail by
SD: Sale#
Group footer
Calculation: Subtotal*
*Formulas for calculations:
Extended_Price ⫽ Quantity_Sold ⫻ Price in Sales_Detail Table
Subtotal ⫽ Sum (Extended_Price) for each product
To practice the design of grouped event detail reports:
▪
▪
Review the design of a grouped event detail report in Figure 6.10 for
Fairhaven Convenience Store. Recall that the UML class diagram and attributes were presented in Figure 6.5 on page 255, and the sample data were
given in Table 6.6 on page 256.
Complete the requirements in box 6.e based on the H & J Tax Preparation
Service scenario. Recall that the UML class diagram and attributes were presented in Figure 6.8 on pages 262–263, and the sample data were given in
Table 6.9 on pages 263–264.
Focus on Problem Solving 6.e
Creating a Grouped Event Detail Report (P3)
H & J Tax Preparation Service
Required:
1. Create a sample grouped event detail report with an appropriate layout for H & J Tax Preparation Service that shows the different services requested by clients during the month of February.
Use the data in Table 6.9. The report should show the Service#, Request#, and Fee. It should also
organize information by Service# and show the total fees from each type of service.
2. Document the content and organization of the report in terms of the underlying tables. Use the
format in Exhibit 6.3 on page 261.
The solution to this Focus on Problem Solving box appears on pages 289–290. Check your answer and make sure you understand the solution before reading further.
Group Event Summary Report
A group event summary report summarizes event data by various parameters. Examples include sales summarized by month, or sales summarized by customer. Summary reports present only summary information (e.g., monthly sales); they do not
show the details of each event. Figure 6.11 provides an example. Sales are summarized over the period 12/15/03–12/16/03. No data are given about the individ-
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ual events themselves. Group event summary reports can be superior to grouped
event detail reports when a large number of groups needs to be reported. For example, if there were 200 products, a grouped event detail report would be quite
long. It may be that the first step in analyzing sales would be to obtain a sales summary and then look at details for individual products as needed.
Figure 6.11
Group Event
Summary Report
Sales Summarized by Product#
Dates: 12/15/03–12/16/03
Products: 101–103
Type: Sales
Summarize by: Product#
Product#
Total Quantity
Total Sales
101
102
103
37
3
1
$67.00
9.00
1.50
Content and Organization
Title on Report Header
Sales Summarized by Product#
Type of Report
Group event summary report
Source by Table
Sale_Detail (SD)
1. Attributes displayed on
report
Product#
2a. Attributes not displayed on
report, but necessary for a
calculation
Price, Quantity_Sold
2b. Criteria for selection of
records in table
Product#⬎100 AND
Product#⬍104
3. Foreign keys that link this
table to the others used in the
report (if any)
Sale#
Content Placement
Attribute Names and Calculations* Used
Report header
No attributes
Report details
SD: Product#
Calculation: Total_Quantity,* Total_Sales*
Order by
SD: Product#
Report footer
No attributes
For grouped detail reports:
No detail reported
Sale (S)
Date⬎#12/14/2003# AND
Date⬍#12/17/2003#
Group by
Group header
Group detail
Order detail by
Group footer
*Formulas for calculations:
Total_Quantity ⫽ Sum (Quantity_Sold) in the selected records for the particular product
Total_Sales ⫽ Sum (Quantity_Sold ⫻ Price) in the selected records for the particular product
To practice the design of group event summary reports,
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▪
▪
Page 270
Understanding and Developing Accounting Systems
Review the design of a group event summary report in Figure 6.11 for
Fairhaven Convenience Store. Recall that the UML class diagram and attributes were presented in Figure 6.5 on page 255, and the sample data were
given in Table 6.6 on page 256.
Complete the requirements in box 6.f based on the H & J Tax Preparation
Service scenario. Recall that the UML class diagram and attributes were presented in Figure 6.8 on pages 262–263, and the sample data were given in
Table 6.9 on pages 263–264.
Focus on Problem Solving 6.f
Creating a Group Event Summary Report (P3)
H & J Tax Preparation Service
Required:
1. Prepare a sample group event summary report with an appropriate layout for H & J Tax Preparation Service that shows the different services requested by clients during the month of February. Use
the information in Table 6.9. The report should organize information by Service# and show the total fees from each type of service. Details of sales of various types of services should not be included.
2. Document the content and organization of the report in terms of the underlying tables. Use the
format in Exhibit 6.3 on page 261.
3. Compare the report that you designed in Questions 1 and 2 with the report designed in response
to the questions in box 6.e on page 290.
The solution to this Focus on Problem Solving box appears on pages 290–291. Check your answer and make sure you understand the solution before reading further.
Single Event Report
A single event report gives details about a single event. Often, these reports are
printed for documentation purposes or to give to customers or suppliers. Examples
of this type of report include sales invoices and purchase orders. Figure 6.12 provides the detail for a single sale at Fairhaven Convenience Store. The document
could be given to the customer as a receipt. The data for this report come from the
Inventory table (for product description), Sale Table (date and payment information) and Sale_Detail Table (Product, Quantity and Price).
Figure 6.12
Single Event Report
(Document)
Receipt
Fairhaven Convenience Store
Sale#: 201
Date: 12/15/03
Product#
Description
101
103
Subtotal
Tax
Total
Regular gas
Antifreeze
Quantity Sold
Price
Extended Price
13
1
$2.00
1.50
$26.00
1.50
$27.50
0.83
$28.33
(continued)
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Figure 6.12
Concluded
271
Chapter 6
Content and Organization
Title on Report Header
Receipt
Type of Report
Single event report
Source by Table
Sale_Detail (SD)
Sale (S)
Inventory (I)
1. Attributes displayed on
report
Product#,
Quantity_Sold, Price
Sale#, Date
Description
2a. Attributes not displayed
on report, but necessary
for a calculation
2b. Criteria for selection of
records in table
Sale being
processed
currently
3. Foreign keys that link this
table to the others used in
the report (if any)
Sale#, Product#
Content Placement
Attribute Names and Calculations* Used
Report header
S: Sale#, Date
Report details
SD: Product#, Quantity_Sold, Price I: Description
Calculation: Extended_Price*
Order by
SD: Product#
Report footer
S: Type, Account#
Calculations: Subtotal,* Tax,* Total*
For grouped detail reports:
Group by
Group header
Group detail
Order detail by
Group footer
*Formulas for calculations:
Extended_Price ⫽ Quantity_Sold ⫻ Price in each Sale_Detail record.
Subtotal ⫽ Sum (Extended_Price) for all Sale_Detail records for a single sale.
Tax ⫽ 0.03 ⫻ Subtotal
Total ⫽ Subtotal ⫹ Tax
To practice the design of single event reports:
▪
▪
Review the design of a single event report in Figure 6.12 for Fairhaven
Convenience Store. Recall that the UML class diagram and attributes were
presented in Figure 6.5 on page 255, and the sample data were given in
Table 6.6 on page 256.
Complete the requirements in box 6.g based on the H & J Tax Preparation
Service scenario. Recall that the UML class diagram and attributes were
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presented in Figure 6.8 on pages 262–263, and the sample data were given in
Table 6.9 on pages 263–264.
Focus on Problem Solving 6.g
Creating a Single Event Report (P3)
H & J Tax Preparation Service
Required:
1. Prepare an invoice with an appropriate layout for H & J Tax Preparation Service. Prepare it for
Invoice# 305 (Request# 104).
2. Document the content and organization of the report in terms of the underlying tables. Use the
format in Exhibit 6.3 on page 261.
The solution to this Focus on Problem Solving box appears on pages 291–292. Check your answer and make sure you understand the solution before reading further.
REFERENCE LISTS
AND
STATUS REPORTS
Unlike event reports that focus on organizing and summarizing event data, reference lists and status reports focus on providing information about products, services, or agents. Four types of reports that focus on organizing and summarizing
master table data are classified in Figure 6.13. Each of these types is discussed with
examples in this section. Again, we use report layouts and the report design template in Exhibit 6.3 on page 261 to describe each report.
As with event reports, criteria can be used to restrict the output to specific products, services, or agents. Typical criteria that can be used in such reports include
specifying a range of agents, products and services, and the date of the report.
Figure 6.13
Types of Product/
Service/Agent
Reports
Product, Service, or Agent
Status Reports
Reference
List
Grouped
Detail
Group
Summary
(Figure 6.14)
(Figures 6.6A
and 6.6B)
(Figure 6.15)
Single
Product,
Service,
Agent
Entity
(Figure 6.16)
Reference Lists
Reference lists report only reference data that are taken from master tables. Recall
from an earlier chapter that reference data are not affected by events. Thus, infor-
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273
mation about balances or quantity on hand would not be included in these reports.
Examples include a list of customers with name and address, a list of suppliers, a list
of products sold, and a chart of general ledger accounts. Figure 6.14 provides an example of a reference list. A list such as this might be useful to someone who wanted
to quickly find out what kinds of engine oil are available to customers. (Figure 6.14
is unrealistic, in that the list is quite short and only one kind of gas, oil, and antifreeze is available.) All the data for this report come from the Inventory Table.
Figure 6.14
Reference List
Inventory Reference List
Product Range: 101–103
Order by: Product#
Product#
Description
Supplier
101
102
103
Regular gas
Engine oil
Antifreeze
Shell
Mobil
Dow
Reorder Point
1,000
50
30
Content and Organization
Title on Report Header
Inventory Reference List
Type of Report
Reference list
Source by Table
Inventory
1. Attributes displayed on
report
Product#, Description, Supplier, Reorder_Point
2a. Attributes not displayed on
report, but necessary for a
calculation
2b. Criteria for selection of
records in table
Product#⬎100 AND Product#⬍104
3. Foreign keys that link this
table to the others used in
the report (if any)
Content Placement
Attribute Names and Calculations* Used
Report header
No attributes or calculations
Report details
I: Product#, Description, Supplier, Reorder_Point
Order by
Product#
Report footer
No attributes or calculations
For grouped detail reports:
Group by
Group header
Group detail
Order detail by
Group footer
*Formulas for calculations:
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Chapter 6
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Figure 6.15
Summary Status
Report
277
Summary Inventory Status Report
Date: 12/16/03
Product Range: 101–103
Product#
Description
Supplier
101
102
103
Regular gas
Engine oil
Antifreeze
Shell
Mobil
Dow
Reorder Point
Quantity On Hand
10,000
50
30
9,963
97
9
Content and Organization
Title on Report Header
Summary Inventory Status Report
Type of Report
Summary status report
Source by Table
Sale_Detail (SD)
Inventory (I)
1. Attributes displayed
on report
Product#, Description, Supplier,
Reorder_Point
2a. Attributes not displayed Quantity_Sold
on report, but necessary
for a calculation
Begin_OH*
2b. Criteria for selection of
records in table
Product#⬎100 AND
Product#⬍104
Product#, Sale#
3. Foreign keys that link
this table to the others
used in the report (if any)
Content Placement
Attribute Names and Calculations* Used
Report header
No attributes or calculations
Report details
I: Product#, Description, Supplier, Reorder_Point
Calculation: Quantity_On_Hand*
Order by
I: Product#
Report footer
No attributes or calculations
For grouped detail reports:
Group by
Group header
Group detail
Order detail by
Group footer
*Formulas for calculations:
Quantity_On_Hand ⫽ Begin_OH (from Inventory Table for the particular product) ⫺ Sum
(Quantity_Sold) from Sales_Detail Table for the particular product
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Figure 6.16
Single Product/
Service/Agent Status
Report (Document)
279
Inventory Status
Date: 12/16/03
Product#:
Supplier:
101
Shell
Regular gas
Beginning Quantity
Sale#
Date
201
12/15/03
202
12/15/03
203
12/15/03
Ending Quantity
10,000
Quantity Sold
⫺13
⫺14
⫺10
⫺37
9,963
Content and Organization
Title on Report Header
Inventory Status
Type of Report
Single product/service/agent status report
Source by Table
Sales (S)
Sales_Detail (SD)
Inventory (I)
1. Attributes displayed on
report
Date
Sale#,
Quantity_Sold
Product#, Description, Supplier,
Begin_OH
2a. Attributes not displayed
on report, but necessary
for a calculation
2b. Criteria for selection of
records in table
Product#⫽101
3. Foreign keys that link this
table to the others used
in the report (if any)
Product#
Sale#
Content Placement
Attribute Names and Calculations* Used
Report header
I: Product#, Description, Supplier
Report details
SD: Sale#, Quantity_Sold S: Date
Order by
SD: Sale#
Report footer
Ending_Quantity*
For grouped detail reports:
Group by
Group header
Group detail
Order detail by
Group footer
*Formulas for calculations:
Ending_Quantity ⫽ Begin_OH ⫺ Sum (Quantity_Sold)
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281
SELECT, FROM, and WHERE commands. A query design template (Exhibit 6.2)
was suggested for thinking about and documenting query parameters. Both single
and multiple-table queries were considered.
The second section of the chapter was devoted to report design. We saw that
information can be obtained from a query for use in a report. A report is a formatted presentation of information. We looked at report elements such as report
headers, report footers, group headers, group detail, and group footers. Four types
of report formats were introduced: simple lists, grouped detail reports, group summary reports, and single entity reports. These four classifications were applied to
reports that were primarily focused on events, as well as reports that were focused
on products, services, and agents. A report design template (Exhibit 6.3) was used
to help organize data and format requirements for various reporting needs. Two
summary figures, Figures 6.17 and 6.18, recap the eight sample reports that were
introduced throughout this chapter.
Chapter 6 is the second of a three-chapter part intended to develop your understanding about how accounting information systems work and how they can be
developed. Chapter 6 emphasized data output; Chapter 7 will examine data input,
including the design of forms and internal control over data entry.
Figure 6.17
Examples of Four
Kinds of Event
Reports
Simple Event List (from Figure 6.9 on page 265)
Inventory Sales
Dates: 12/15/03–12/16/03;
Sale#
Product#
101
201
103
201
101
202
—
—
Order by: Sale#
Quantity
Price
13
$2.00
1
1.50
14
1.50
—
—
Extended Price
$26.00
1.50
21.00
—
Total
$77.50
Grouped Event Detail Report (from Figure 6.10 on pages 267–268)
Inventory Sales by Product#
Dates: 12/15/03–12/16/03
Products: 101–103
Sale#
Quantity Sold
Product 101
201
202
203
Subtotal
Price
Group by: Product#
Extended Price
13
14
10
37
$2.00
1.50
2.00
$26.00
21.00
20.00
$67.00
2
1
3
$3.00
3.00
$6.00
3.00
$9.00
Product 102
202
204
Subtotal
(continued)
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Part II
Figure 6.17
Concluded
Group Event Summary Report (from Figure 6.11 on page 269)
Understanding and Developing Accounting Systems
Sales Summarized by Product#
Dates: 12/15/03–12/16/03
Products: 101–103
Product#
Type: Sales
Total Quantity
101
102
103
Summarize by: Product#
Total Sales
$67.00
9.00
1.50
37
3
1
Single Event Report (Document) (from Figure 6.12 on pages 270–271)
Receipt
Fairhaven Convenience Store
Sale#: 201
Figure 6.18
Examples of Four
Kinds of Product/
Service/Agent
Reports
Date: 12/15/03
Product#
Description
101
103
Subtotal
Tax
Total
Regular gas
Antifreeze
Quantity Sold
Price
Extended Price
13
1
$2.00
1.50
$26.00
1.50
$27.50
0.83
$28.33
Reference List (from Figure 6.14 on page 273)
Inventory Reference List
Product Range: 101–103
Order by: Product#
Product#
Description
Supplier
101
102
103
Regular gas
Engine oil
Antifreeze
Shell
Mobil
Dow
Reorder Point
1,000
50
30
Grouped Detail Status Report (from Figure 6.6A on page 258)
Detailed Inventory Status Report
Date: 12/16/03 Product Range:101–103
Product#
Description
Supplier
Begin OH
101
Regular gas
Shell
10,000
Transaction#
Date
Quantity Sold
201
12/15/03
13
202
12/15/03
14
203
12/15/03
10
Current Quantity On Hand 9,963
102
Engine oil
Mobil
Transaction#
Date
Quantity Sold
202
12/15/03
2
204
12/16/03
1
Current Quantity On Hand
97
(Etc.)
100
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Part II
Figure 6.17
Concluded
Group Event Summary Report (from Figure 6.11 on page 269)
Understanding and Developing Accounting Systems
Sales Summarized by Product#
Dates: 12/15/03–12/16/03
Products: 101–103
Product#
Type: Sales
Total Quantity
101
102
103
Summarize by: Product#
Total Sales
$67.00
9.00
1.50
37
3
1
Single Event Report (Document) (from Figure 6.12 on pages 270–271)
Receipt
Fairhaven Convenience Store
Sale#: 201
Figure 6.18
Examples of Four
Kinds of Product/
Service/Agent
Reports
Date: 12/15/03
Product#
Description
101
103
Subtotal
Tax
Total
Regular gas
Antifreeze
Quantity Sold
Price
Extended Price
13
1
$2.00
1.50
$26.00
1.50
$27.50
0.83
$28.33
Reference List (from Figure 6.14 on page 273)
Inventory Reference List
Product Range: 101–103
Order by: Product#
Product#
Description
Supplier
101
102
103
Regular gas
Engine oil
Antifreeze
Shell
Mobil
Dow
Reorder Point
1,000
50
30
Grouped Detail Status Report (from Figure 6.6A on page 258)
Detailed Inventory Status Report
Date: 12/16/03 Product Range:101–103
Product#
Description
Supplier
Begin OH
101
Regular gas
Shell
10,000
Transaction#
Date
Quantity Sold
201
12/15/03
13
202
12/15/03
14
203
12/15/03
10
Current Quantity On Hand 9,963
102
Engine oil
Mobil
Transaction#
Date
Quantity Sold
202
12/15/03
2
204
12/16/03
1
Current Quantity On Hand
97
(Etc.)
100
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Figure 6.18
Concluded
283
Chapter 6
Summary Status Report (from Figure 6.15 on page 277)
Summary Inventory Status Report
Date: 12/16/03
Product Range: 101–103
Product#
Description
Supplier
101
102
103
Regular gas
Engine oil
Antifreeze
Shell
Mobil
Dow
Reorder Point
Quantity On Hand
9,963
97
9
10,000
50
30
Single Product/Service/Agent Status Report (Document) (from Figure 6.16 on
page 279)
Inventory Status
Date: 12/16/03
Product#:
Supplier:
101
Shell
Beginning Quantity
Sale#
Date
201
12/15/03
202
12/15/03
203
12/15/03
Ending Quantity
Regular gas
10,000
Quantity Sold
⫺13
⫺14
⫺10
⫺37
9,963
KEY TERMS
Database management system (DBMS). A collection of programs that enables you to enter, organize, and select information from a database. (241)
show a group name or other information common
to the group of transactions that appear in the
group detail section. (257)
FROM. An SQL command that is used to identify the table that provides the source of information desired. For example: FROM Customer
Table. (242)
Group summary report. Reports that summarize
event data for a group of related records over a
designated period. Examples include total sales
for each customer or total quantities sold of
each inventory item. Unlike grouped detail reports, group summary reports present only summary information and do not list individual
events. (254)
Group event summary report. Reports that summarize event data by various parameters. Examples include sales summarized by month or sales
summarized by customer. (268)
Group footer. A section of a report that follows
the group detail. A group footer is often used to
present summary information about the group,
such as subtotals and counts. (257)
Group header. A section of a report that precedes
the group detail section and is typically used to
Grouped detail report. A grouped detail status report or a grouped event detail report. (254)
Grouped detail status reports. Reports that display summary and balance data about goods, services, or agents and usually some reference data
about them as well. The report includes a listing
of events that affected the summary data. An