Mc tiu ca chng:
- Nm vng cc khi nim, cc thnh phn v d liu, c s d liu, kho d
liu, h qun tr c s d liu ;
- Hiu c mc ch v cch thc t chc c s d liu trong h thng
thng tin k ton, t phn bit c s khc bit gia h thng thng tin k
ton th cng v h thng thng tin k ton trn nn my tnh.
2.1. Nhng vn chung v c s d liu
2.1.1. D liu v kho d liu
2.1.1.1 Khi nim:
- D liu : Khi ni n d liu l ni nhng s kin bit; chng hn
trong c s d liu (CSDL) v cc cun sch, d liu bao gm cc s kin nh
tn sch, nm xut bn, nh xut bn, hay trong CSDL v s in thoi, gm
tn ngi quen, s in thoi, a ch ca h. Cc d liu tun theo loi d liu
c m t trc v c th hin di dng vn bn, hnh nh, m thanh thm
ch c nhng on video. Chng hn CSDL v th vin c th lu nh ca bn
c. D liu l cc s kin, vn bn, ha, hnh nh v on phim video c
ngha trong mi trng ca ngi dng.
- Kho d liu: l kho lu tr d liu lu tr bng thit b in t ca mt
t chc. Cc kho d liu c thit k h tr vic phn tch d liu v lp
bo co.
2.1.1.2 Cc mc d liu
Nhng ngi s dng khng phi lun thnh tho v my tnh, v vy cc
nh tin hc phi che du s phc tp v biu din bn trong ca d liu my
tnh thng qua nhiu mc tru tng ho d liu lm n gin ho s tng
tc gia ngi s dng v h thng.
- Mc vt l (physical level):
Mc thp nht ca s tru tng ho, m t cch thc d liu c lu
tr thc s.
V d: Cc mu tin c lu thnh nhng khi lin tip nhau (bye, t nh,
). Trnh bin dch che du cc chi tit ny khng cho ngi lp trnh thng
thng bit, tr nhng ngi qun tr CSDL.
THESINHVIEN
SINHVIEN
MONHOC
NHANVIEN
1 - n (One-to-Many):NHANVIEN
Mi mu tin ca loi mu tin chLYLICHCANHAN
chi kt hp vi 1 hay
nhiu mu tin ca loi mu tin thnh vin. V d, mi phng ban c t 1 n
nhiu nhn vin. Mi 1 nhn vin ch thuc mt phng ban nht nh.
n
PHONGKETOAN 1
NHANVIENKETOAN
n - 1 (Many-to-One): Nhiu mu tin ca loi mu tin ch ch kt hp vi ng
NHAPLIEU
Loi mu tin: ging khi nim mu tin trong m hnh d liu mng.
Loi mi lin h: Kiu lin h l phn cp, theo cch:
+ Mu tin thnh vin ch ng vai tr thnh vin ca mt mi lin h duy
nht, tc l n thuc mt ch duy nht. Nh vy, mi lin h t mu tin ch ti
cc mu tin thnh vin l 1n, v t mu tin (hay bn ghi - record) thnh vin
vi mu tin ch l 11.
+ Gia 2 loi mu tin ch tn ti 1 mi lin h duy nht.
V d Mu phiu iu tra dn s
Cc dng l cc mu tin (hay bn ghi) c di thay i.
C 6 loi mu tin:
chc. Mc khc cng ngh ngy cng pht trin nhanh khin cc h thng
CSDL thng xuyn cp nht tri thc cho cc cn b.
- Chi ph v qun l, thc hin: H thng qun tr CSDL nhiu ngi dng
thng ln v phc tp, i hi nhiu ngi tham gia v bo tr. Ngi ta cn
tnh n chi ph thit b my tnh, chi ph phn mm, chi ph truyn thng.
- Chi ph chuyn i h thng: Trc khi p dng CSDL, t chc x l d
liu theo phng php th cng, hay s dng h thng x l tp. chuyn
cng ngh x l d liu sang cch tip cn mi, t chc cn c kinh ph chuyn
cc m hnh c sang m hnh mi, chuyn i d liu cho ph hp vi mi
trng mi.
- Nhu cu sao chp v khi phc d liu: Tuy khng mong mun, nhng i
khi vn xy ra ri ro vi CSDL nh mt d liu, hng phn mm, hng phn
cng,H thng CSDL c cc cng c cho php sao chp d liu phng khi
hng hc v khi phc li d liu khi xy ra s c.
- Va chm v quan im s dng CSDL: Trc khi CSDL c p dng trong
t chc, ngi ta cn thng nht v m t d liu, cc khun dng th hin d
liu, Sau khi hnh thnh CSDL, vic s dng d liu ca CSDL cn t hiu
qu. Cn khuyn khch cc b phn pht huy tt h thng CSDL v rt c th
mt s b phn no mun c quyn thng tin hay e ngi dng h thng t
ng ho, cho nn c xu hng gim hiu qu ca CSDL.
2.3. C s d liu trong h thng thng tin k ton
Trong h thng thng tin k ton, c s d liu l tt c cc d liu c
lu tr v c s dng bi doanh nghip to thnh. C s d liu ca doanh
ngip c t chc di hai dng c bn l: T chc d liu th cng bng tay
v t chc c s d liu bng my vi tr gip ca my tnh cng nh cc h
qun tr c s d liu.
D c t chc theo dng no, d liu cng s c t chc di dng
logic theo m hnh sau:
2.3. C s d liu trong h thng thng tin k ton
2.3.1 Cc thnh phn d liu
xy dng mt c s d liu cho h thng thng tin k ton, ta phi thu thp
cc d liu vi cc ni dung nh sau:
- Hot ng: Cc ni dung thc heiejn trong cc qu trnh
trao i ngun lc ca qu trnh SXKD.
- + Hot ng xt duyt: Cho php qu trnh trao i
c thc hin.
Cc thnh phn d liu c th c thu thp trong h thng thng tin k ton
bao gm:
- Chng t: Thu thp cc ni dung (d liu) ca cc hot
ng thc hin qu trnh trao i ngun lc.
- Ti khon: Thu thp cc ni dung ca cc ngun lc
pht sinh trong qu trnh trao i cc ngun lc theo yu cu thng
tin trn bo co ti chnh v thng tin qun l.
- i tng chi tit: Thu thp cc ni dung ca cc
ngun lc, i tng cn theo di trong qu trnh trao i cc ngun
lc theo yu cu thng tin qun l.
Trong h thng thng tin k ton trn nn my tnh, cc hot ng ghi nhn d
liu c t chc theo m hnh sau:
Qua v d trn ta c th so snh hai phng thc t chc d liu h thng thng
tin k ton qua bng cc tiu ch sau:
Th cng
Hot ng
tr
Ghi nht k ->
Chuyn s
tit
My tnh
Lu Hot ng
tr
S nht k
Lu
Nhp liu
-> Tp tin
nghip v
Khai bo
-> Tp tin chnh
Cp nht