Rajasthan Board RBSE Class 12 Accountancy Chapter 15 Database Management System
RBSE Class 12 Accountancy Chapter 15 Textbook Questions
RBSE Class 12 Accountancy Chapter 15 Multiple Choice Questions
Data is :
(b) Collection of facts
(c) (a) and (b) both
(d) None of these
Information is :
(a) Meaningful form of data
(b) Textual of data
(d) None of these
The result of processed information is :
(d) None of these
The method to prepare a quarry is :
(a) SQL method
(b) JHL method
(c) RST method
(d) DBH method
Full Name of DBMS is :
(a) Database mark up system
(b) Database management system
(c) Database management section
(d) None of these
The demerits of database is :
(a) Repetition of data
(b) Inconsistency of data
(c) difficulty to get data
(d) None of these
RBSE Class 12 Accountancy Chapter 15 Very Short Answer Questions
Explain data processing cycle with the reference of accounting.
Data Processing Cycle : In order to understand the dynamics of database design let us understand the data processing cycle in the context of accounting. Data processing involves the technique of collecting, sorting, relating, interpreting and computing data items in such a manner as to provide meaningful and useful information for decision making. The necessary steps involved in data processing cycle are data capturing, inputting processing and generating information available to the user.
Give the meaning of accounting database.
A database is a collection of data. It contains information about one particular enterprise. It is so stored that an organised contents can easily be accessed, managed and updated.
Explain database management system?
Database Management System (DBMS) : Database is an important programme or software. It records all the useful and relevant information relating to a business at one centralized place. Data may relate to number of files, salaries appointments, retirements, sales, purchases, accounts receivables and accounts payable, incomes and expenditures etc. These data are generally stored on a floppy discs. The Database Management (DBM) converts the data into useful information. The data fed into the computer may be rearranged in a desired order and different calculations can be performed according to the need of the business. So, If the data of sales have been fed into the computer, we may very well know total sales of the month, average sale, the amount of collection, percentage of profit on sales, etc,
Explain the following words with example :
1. Entity: Any thing in the real world with independent existence is called Entity such as an object with physical existence (e.g., car, person, house) or conceptual existence (e.g., a company, job, university course, account, voucher). In the context of above accounting reality, there exist five entities are accounts, vouchers, employees, accounts type and support documents. The accounting data is captured through these entities,
2. Attributes: Attributes are some properties of interest (or characteristics) that further describes the entity such as height, weight and date of birth in case of a person and code and name in case of accounts.
Customer Name, Address, Customer No
Book ISBN, Author, Price
Student Name, Address, Roll No
An entity has value for each of its attributes, which is the data stored in the database. Attributes may be of several types as follows:
- Composite Vs. Simple attributes
- Single valued Vs. Multi valued
- Store Vs. Derived attributes
- Null values (for absence of data)
- Complex attributes
- Entity types of entity sets
- Value sets of attributes.
3. Relationship : It is a relational database. All entities have bonds (relations) between them. A
relationship is a link between two entities. It tells something about which relationship exists between our entities. For example, vouchers and accounts are related to two ways – vouchers contain debit account(s) and vouchers contain credit account(s).
In ER model those references are represented as explicit relationships rather than attributes. Collection of relationship as called “Relationship Sheet”.
Explain Entity relationship model ?
Entity relationship model is based on Entity model and its values. Entity is based on particular person or thing. For example, a patient is entity in a hospital’s database and its attributes are : name, date of birth, father’s name, date of hospitalized, name of disease, etc. ER model is based on:
Entity and its attributes –
What do you understand by database? Compare, it with an old file handling system.
It is a group of collected figures which are mutually related, by which specific or certain information are prepared. For example, the marks obtained by all students of a school is a database. We can calculate first rank, second rank, third rank of passed student out of total students with these figures. Like this we can calculate the number of fail students of any class.
|File Handling System
|It is used in large system. As – Oracle.
|It is used in small system. As – C+++.
|It is a simple structure.
|It is a complex structure.
|Its designing is very easy.
|Its designing is complex.
|Database are not so much secure.
|These are very secure.
RBSE Class 12 Accountancy Chapter 15 Short Answer Questions
What is data?
Data is the most important component in any work that we do. We either use existing data or generate more data. When this data is gathered and analysed it yields information. The word “data” is the plural of the word “datum” which means facts. Thus, data means facts. These may be numeric, textual, pictorial or even vocal. And therefore, many different types of data are handled by information technology, e.g., text, voice and picture.
What do you understand by data processing?
Data processing is generally, “the collection and manipulation of items of data to produce meaningful information, in this sense it can be considered a subset of information processing, the change of information in any manner detectable by an observer.
What do you mean by Structured Query Language (SQL)?
Structured Query Language (SQL): As the name denotes SQL is the best at writing queries. It is available in a number of database management packages based on the relational model of data. For example, in DB2 of the IBM and UNIFY of the UNIFY corporation.
Originally defined by D.D. Chamberlain in 1974, SQL underwent a number of modifications over the years. Today SQL has become an official ANSI standard. Today SQL is used in database management systems of many platforms.
What do you understand by ER Model?
Entity Relationship (ER) Model: It is a popular conceptual data model which is mostly used in database oriented applications.
The model is best depicted with the help of ER symbols while preparing ER diagram the following symbols are used to present the different types of entities, attributes, identifiers and relationship.
What do you understand by relationship?
Relationship : It is a relational database. All entities have bonds (relations) between them. A relationship is a link between two entities. It tells something about which relationship exists between our entities. For example, vouchers and accounts are related to two ways – vouchers contain debit account(s) and vouchers contain credit account(s).
In ER model those references are represented as explicit relationships rather than attributes Collection of relationship as called “Relationship Sheet”
Types of Relationship: There are three types of relationship :
1. One-to-one relationship
2. One-to-many relationship
3. Many-to-many relationship
What is the meaning of information?
If any decision taken on the basis of results on data’s processing is called information. These are repeated if any decision cannot be made on these results. This process will go on until we get any informable results.
What is the meaning of query?
This object class is meant to create the SQL compatible query statement with or without the help of graphic interface to define tables, store data and retrieve both data and information.
RBSE Class 12 Accountancy Chapter 14 Other Important Questions
Explain the main elements used in designing database.
Both computerized and computer based AIS require a definite data structure for storing the accounting data. As already mentioned the databases are used for storing accounting data. The process of designing database (for accounting) begins with a reality (or accounting reality) that is expressed using elements of a conceptual data model. The process of designing a database for accounting is best described through a flow chart.
Reality : It refers to some aspect of real world situation for which database is to be designed. In the context of accounting, it is accounting reality that is to be expressed with complete description.
ER Design : This is a formal blue print, with a pictorial presentation in which Entity Relationship (ER) model concepts are used to represent description of reality.
Relational Data Model : It is representational data model through which ER design is transformed into interrelated data tables along with the restriction in the form of rules that are specified to ensure the consistency and integrity of stored data.
Normalization : This is process of refining a database design (that consists of interrelated data tables) through which the possibility of duplicate or redundant data items is reduced or eliminated.
Refinement : This is the outcome of the process of normalization as mentioned above. The final database design is arrived at after the process of normalization is completed.
Write advantages and objectives of database management system.
Advantages and Importance of Database Management System:
- Database minimized data redundancy which makes updating easier and less error prove.
- Database saves processing effort and storage space.
- A database pool the data for a series of applications. So, data is easily available from one central source.
- DBMS helps data management much more efficient and effective.
- DBMS helps in having better access to more and better managed data.
- DBMS helps in quickly answering the queries.
- DBMS helps in preparing reports.
- Fewer programs may be needed since each can access an entire database.
- DBMS helps in ensuring data security and integrity.
Objectives of DBMS:
DBMS has been involved to overcome the problems and limitations of traditional management.
The following are the main objectives of DBMS:
- Complexity of an organisation information system is reduced through centralization of data management.
- Data redundancy and inconsistency are reduced by eliminating all isolated files in which the data elements are repeated.
- Program data dependence is reduced by providing central control of data creation and definition.
- Flexibility in information system is greatly increased by permitting ad hoc queries of large pool of information.
- Data once stored are accessed by multi-users. Thus, data collected for one purpose can be used to serve various purpose as the needs arise.