Chapter 3
Database
Management
Systems
PowerPoint Presentation
by Charlie Cook
Copyright © 2004 South-Western.
All rights reserved.
Learning Objectives
• To describe and analyze major approaches used to
process data related to business events
• To describe major business events in
merchandising, service and manufacturing firms
• To explain complexities and limitations of using
traditional data management approaches
• To recognize the advantages of using the database
approach to data management
• To be able to perform basic processes involved in
database design and implementation
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3–2
Event-Driven Approach
• Raw data is captured as events occur.
• Minimum data to be collected/stored:
 Who
 What
 Where
 When
• Data can be aggregated to meet user
requirements.
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3–3
Overview of Order-to-Sales Process for
a Merchandising or Manufacturing Firm
FIGURE 3.1
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Overview of Order-to-Sales Process for a Service Firm
FIGURE 3.2
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Managing Data Files
• Character
 A basic unit of data (e.g., number)
• Field
 A collection of related characters (e.g., customer
name)
• Record
 A collection of related data fields
• File
 A collection of related records
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Data Maintenance: Add Customer Record
FIGURE 3.3a
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Data Maintenance: Add
Customer Record (cont’d)
FIGURE 3.3b
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Business Event Data
Processing: Enter
Customer Order
FIGURE 3.4
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Applications-based File Approach to Data Management
FIGURE 3.5a
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Database Approach to Data Management
FIGURE 3.5b
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Record Layouts Under an Applications Approach to Data Management
FIGURE 3.6
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The Database Approach
• Decouples data from applications such that data
are independent.
• Database is shared by applications.
• Data can be easily accessed by report
generators.
• Query programs must use a database
management system (DBMS) and the operating
system (OS).
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Database Management Systems (DBMS)
• A set of integrated programs designed to
simplify the tasks of creating, accessing, and
managing a database.
• DBMS functions:
 Defining the data.
 Defining the relationships among data (e.g., whether
the data structure is relational or object-oriented).
 Interfacing with the operating system
 Mapping each user’s view of the data (through
subschema to schema).
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Database Management Systems (DBMS)
(cont’d)
• Schema
 A description of the configuration of record types and
data items and the relationships among them.
 Defines the logical structure of the database.
 Defines the organizational view of the data.
• Subschema
 A description of a portion of a schema.
 DBMS map each user’s view of the data from
subschemas to the schema.
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Schemas and Subschemas
TI 3.1
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Record Layouts as Tables
FIGURE 3.7a
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Record Layouts as Tables (cont’d)
FIGURE 3.7b
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Advantages of the Database Approach
• Nonredundant data
• Ease of maintenance
• Reduced storage costs
• Data integrity
• Data independence: shareability/flexibility
• Privacy/security
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Attribute Hierarchy for the Entity CLIENT
FIGURE 3.8
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Developing Model Representations for
Entities and Attributes
FIGURE 3.9a
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Developing Model Representations for
Entities and Attributes (cont’d)
FIGURE 3.9b
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Relationships
• Strategy for identifying entity relationships
affecting the logical design of a database
 Consider existing and desired information
requirements of users
 Evaluate entity pairs to improve attribute descriptions
of entities
 Evaluate each entity to identify recursive relationships
among entities
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Object-Oriented Database Model
TI 3.3
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Example of a Relation (EMPLOYEE) and Its Parts
FIGURE 3.10
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Modeling Relationship Types
FIGURE 3.11
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Constraints on Data Model Relationships
FIGURE 3.12
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FIGURE 3.13
An Integrated Model for
the Billing and Human
Resources Processes
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Schema for the Billing and Human Resources
Portion of the Database
FIGURE 3.14
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Referential Constraints for the Relational Schema
FIGURE 3.15
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Linking Two Relations in a Many-to-Many Relationship
FIGURE 3.16
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Implementation of the Relational Schema
FIGURE 3.17a
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Implementation of the Relational Schema (cont’d)
FIGURE 3.17b
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Entity-Relationship (E-R) Diagram for
Discussion Questions 3-3, 3-4, and 3-5
FIGURE 3.18
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Relational Database for Discussion Question 3-4
and Problems 3-4 and 3-5
FIGURE 3.19
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Relational Database for Discussion Question 3-4
and Problems 3-4 and 3-5 (cont’d)
FIGURE 3.19
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Jurnal, Buku Besar & Buku Pembantu
• Jurnal merupakan catatan akuntansi yang
pertama diselenggarakan dalam proses
akuntansi, maka dalam sistem akuntansi, jurnal
harus dirancang sedemikian rupa sehingga tidak
akan terjadi satu transaksi pun yang tidak
dicatatl catatan yang dilakukan di dalamnya
lengkap dengan penjelasan, tanggal dan
informasi lain, agar catatan tersebut mudah
diusut kembali ke dokumen sumbernya.
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• Jurnal ada 2, yaitu :
 Jurnal Umum.
Jurnal ini digunakan apabila transaksi perusahaan
masih sedikit. Kolom-kolom dalam jurnal umum :
Kolom tanggal.
 Kolom keterangan.
 Kolom nomor bukti.
 Kolom nomor rekening.
 Kolom debit dan kredit.

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 Jurnal Khusus.
Jurnal yang dibuat apabila jurnal umum tidak mampu
lagi menampung berbagai transaksi yang timbul.
• Prinsip yang melandasi perancangan jurnal,
yaitu :
 Jumlah jurnal yang memadai.
 Jurnal digunakan untuk memisahkan transaksi ke
dalam penggolongan pokok tertentu.
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 Penggunaan jurnal berkolom.
 Nama kolom dan jurnal harus sesuai dengan nama
rekening yang bersangkutan dalam buku besar.
 Kolom dalam jurnal digunakan untuk mengumpulkan
angka yang akan diringkas dalam rekening yang
bersangkutan dalam buku besar.
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 Sedapat mungkin jurnal harus dirancang sedemikian
rupa sehingga pekerjaan menyalin informasi dari
dokumen sumbernya dibuat sangat minimum.
 Harus ditetapkan hubungan antara dokumen sumber
tertentu dengan jurnal sehingga pertanggungjawaban
kebenaran informasi dapat ditentukan.
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Jenis Jurnal
• Jurnal penjualan.
• Jurnal pembelian.
• Jurnal penerimaan kas.
• Jurnal Pengeluaran kas.
• Jurnal umum.
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Metode Pencatatan Data Ke Dalam Jurnal.
• Dengan pena.
• Dengan mesin pembukuan.
• Dengan arsip dokumen sumber yang berfungsi
sebagai jurnal.
• Dengan komputer.
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Langkah Perancangan Jurnal
• Studi terhadap karakteristik transaksi
perusahaan.
• Pembuatan jurnal standard.
• Perancangan jurnal.
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Contoh Jurnal.
• Contoh
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Buku Besar & Buku Pembantu
• Buku besar merupakan kumpulan rekening-rekening
yang digunakan untuk menyortasi dan meringkas
informasi yang telah dicatat dalam jurnal.
• Buku pembantu adalah suatu cabang buku besar yang
berisi rincian rekening teretntu yang ada dalam buku
besar.
• Dengan demikian baik buku besar maupun buku
pembantu terdiri dari rekening.
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• Proses sortasi dan pemindahan data ke dalam
buku besar dan buku pembantu disebut dengan
pembukuan (posting), diperlukan 4 tahapan :
 Pembuatan rekapitulasi jurnal.
 Penyortasian rekening yang akan diisi dengan data
rekapitulasi.
 Pencatatan data rekapitulasi dalam rekening yang
bersangkutan.
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 Pengembalian rekening ke dalam arsip pada urutan
semula.
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Formulir Rekening Buku Besar
• Variasi bentuk formulir rekening buku besar :
 Rekening dengan debit lebar (wide debit ledger).
 Rekening biasa (regular ledger).
 Rekening berkolom saldo ditengah (centre balance
ledger).
 Rekening berkolom saldo (balance ledger).
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 Rekening ganda berkolom saldo (double ledger with
balance ledger).
 Rekening dengan saldo lama dan saldo baru (old and
new balance ledger).
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Susunan Rekening Buku Besar
• Umumnya jenis dan susunan informasi yang disajikan
dalam neraca dan laporan rugi laba untuk jenis usaha
tertentu telah mengikuti jenis dan susunan standard
yang lazim dalam menyajikan laporan keuangan dalam
jenis usaha tertentu, contohnya :






Kas & Bank
Investasi Sementara
Piutang
Cadangan kerugian piutang
Persediaan.
Aktiva
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Kode Rekening
• Kode adalah suatu rerangka yang
menggunakan angka atau huruf atau kombinasi
angka dan huruf untuk memberi tanda terhadap
klasifikasi yang sebelumnya telah dibuat.
• Kode memudahkan identifikasi dan pembedaan
elemen-elemen yang ada di dalam suatu
klasifikasi.
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• Penggunaan kode rekening dan bukan nama
rekening akan mempercepat pencarian rekening
yang akan diisi dengan informasi dalam proses
posting.
• Tujuan kode rekening :
 Mengidentifikasi data akuntansi secara unik.
 Meringkas data.
 Mengklasifikasi rekening atau transaksi.
 Menyampaikan makna tertentu.
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• Metode pemberian kode rekening :
 Kode angka atau alphabet urut (numerical or
alphabetic sequence code).
 Kode angka blok (block numerical code).
 Kode angka kelompok (group numerical code).
 Kode angka desimal (decimal code).
 Kode angka urut didahului dengan huruf (numerical
sequence preceded by an alphabetic reference).
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• Hal yang perlu dipertimbangkan dalam
merancang kode rekening :
 Rerangka kode harus secara logis memenuhi
kebutuhan pemakai dan metode pengolahan data
yang digunakan.
 Setiap kode harus mewakili secara unik unsur yang
diberi kode.
 Desain kode harus mudah disesuaikan dengan
tuntutan perubahan.
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Contoh
• Contoh
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Buku Pembantu
• Buku pembantu adalah suatu kelompok
rekening yang merupakan rincian rekening
tertentu dalam buku besar, yang dibentuk untuk
memudahkan dan mempercepat penyusunan
laporan dan neraca percobaan.
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• Buku pembantu yang umum digunakan :
 Buku pembantu persediaan.
 Buku pembantu piutang.
 Buku pembantu utang.
 Buku pembantu harga pokok produk.
 Buku pembantu biaya.
 Buku pembantu aktiva tetap.
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Posting Ke Dalam Rekening Buku Besar & Buku
Pembantu
• Posting adalah proses sortasi dan pemindahan
data ke dalam rekeking buku besar dan buku
pembantu dengan menggunakan metode :
 Posting jurnal ke dalam rekeking buku besar dengan
tulisan tangan dan posting dokumen sumber ke
dalam rekeking buku pembantu dengan cara yang
sama.
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 Posting dokumen sumber ke dalam rekeking buku
pembantu yang mengjasilkan jurnla sebagai
tembusan posting ke dalam rekening tersebut.
 Posting ke dalam buku pembantu sebagai akibat dari
pengisisan dokumen sumber, yang sekaligus
menghasilkan jurnal sebagai tembusan pengisian
bukti tersebut.
 Pembukuan tanpa buku pemabntu (ledger less book
keepping).
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Cara Penanganan Dokumen Sumber
• Penangan media tunggal.
• Penangan media campuran :
 Random posting.
 Exhaust posting.
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