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Databases Toolkit

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IAC Accounting Data Model: Eliminating Redundancies for a Consistent Accounting System

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Publisher Cautus Networks
Publisher Registration Direct Access
Topics Database Management, Accounting Applications Date added 31 Jul 2004
Downloads 183 Format 129.3KB PDF

Accounting is the heart of all Enterprise Resource Planning Systems (ERP). While this metaphor reminds one that accounting is the center all business information; it is also misleading. Accounting is totally dependent on the subsystems -auxiliary ledgers- and the data it process comes from those subsystems. This paper shows how accounting is a summarization that replicates the data contained in the other subsystems; a duplication completely necessary in a manual information system but totally redundant in a computerized one. Thereupon it demonstrates how part of the subsystems' data is also redundant in itself. It concludes with an accounting data model (IAC) that provides a better data structure for a computerized accounting information system.

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