Accounting Database Design And SQL Implementation Revisited

Abstract

This paper extends previous work in the context of database design in the accounting area and illustrates the power of the Structured Query Language (SQL) with more advanced business and accounting examples.  In the past five years, SQL has become a driving force in the database arena because it is the standard method of extracting information from the database.  With the increasing importance of the Internet, demand for persons with SQL skills is axiomatic because database systems are frequently the backend structure that support ecommerce websites.  Database technology is also critical for operations and for data warehousing with implications for accountants because they have the business skills to interpret data and to know what information is critical for many types of decision making.  We contend that accountants with savvy technical skills and a fundamental understanding of SQL will be properly positioned in the competition to be effective information providers.  In this paper, we use the same group of generic business and accounting-related entities as we used in the first article.  The basic design provides the basis for a set of six relational tables with sample data.  These tables provide the basis for ten advanced SQL statements that are designed to illustrate the power and usefulness of SQL for accountants.