Building Accounting Systems Using Access 2000 with CD-ROM

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  • Edition: CD
  • Format: Paperback
  • Copyright: 2000-02-17
  • Publisher: South-Western College Pub
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Accountants must know how to develop, audit, and use accounting systems so the information contained within them can then be used by managers and decision makers. This textbook teaches readers how to perform this role with Microsoft Access as the database tool. Once readers are comfortable with the Windows 98 operating system, they receive a solid introduction to database principles and theory, and valuable hands-on experience in constructing accounting systems.

Table of Contents

Working With Windowsp. 1
An Overview of Windowsp. 1
Starting Windowsp. 2
Logging On to Windowsp. 2
What's on the Desktopp. 3
Using the Mousep. 5
Becoming More Familiar with Windowsp. 6
Anatomy of a Windowp. 6
Manipulating Windowsp. 8
Getting Helpp. 10
The Start Menup. 11
Opening the Start Menup. 12
The Programs Menu Itemp. 12
The Documents Menu Itemp. 14
The Settings Menu Itemp. 14
The Find Menu Itemp. 14
The Help Menu Itemp. 15
The Run Menu Itemp. 15
The Shut Down Menu Itemp. 15
Working with Programs and Datap. 16
Launching Applications Directlyp. 17
Launching an Application from a Filep. 20
Switching Between Applicationsp. 23
Sharing Data Among Applicationsp. 26
Using Windows Explorerp. 27
Opening Drives, Files, and Foldersp. 29
Formatting a Floppy Diskp. 29
Creating Foldersp. 30
Copying, Moving, Naming, and Deleting Filesp. 32
Setting File and Folder Propertiesp. 35
Launching a Program from Explorerp. 36
Exiting Explorerp. 37
Customizing Windowsp. 37
Creating and Using Shortcutsp. 37
Placing Shortcuts on the Start Menup. 40
Removing Start Menu Itemsp. 41
Clearing the Start Menu Documents Windowp. 42
Customizing the Taskbarp. 43
Restarting Windowsp. 45
Exiting Windowsp. 45
Summaryp. 46
Introduction To Microsoft Accessp. 51
Introductionp. 52
What Is Access?p. 52
What Is a Relational Database?p. 52
Starting Accessp. 53
Finding Helpp. 54
Printing Helpp. 55
Exiting Accessp. 56
Examining the Access Environmentp. 56
Access Work Surfacep. 56
Access Objectsp. 59
Working with Databases and Tablesp. 65
Opening a Databasep. 65
Looking at Your Data through Different Windowsp. 67
Opening a Tablep. 69
Moving Around a Tablep. 71
Searching for a Value in a Columnp. 71
Changing a Table's Display Characteristicsp. 72
Sorting Table Rowsp. 74
Printing a Tablep. 75
Querying a Databasep. 76
Using a Queryp. 77
Creating a One-Table Queryp. 79
Saving a Queryp. 80
Sorting the Resultsp. 82
Using More Complex Selection Criteriap. 83
Creating Selection Criteria Using the OR Operatorp. 86
Including Expressions in a Queryp. 88
Printing Dynasetsp. 89
Printing Query Definitionsp. 90
Creating Action Queriesp. 91
Make-Table Queryp. 91
Update Queryp. 92
Delete Queryp. 94
Append Queryp. 94
Using Formsp. 95
Viewing a Table through a Formp. 96
Viewing a Query through a Formp. 97
Creating a Form Quicklyp. 98
Saving a Formp. 99
Editing Data with a Formp. 99
Querying a Database with a Formp. 100
Printing a Formp. 102
Designing Reportsp. 102
Previewing a Reportp. 102
Creating a Report Quicklyp. 104
Saving a Reportp. 105
Summaryp. 106
Databases And Accounting Systemsp. 111
Introductionp. 112
Database Accounting Systemsp. 112
Events-Based Theories of Accountingp. 113
Double-Entry Bookkeeping vs. Database Accountingp. 113
Advantages of Database Accounting Systemsp. 118
Disadvantages of Database Accounting Systemsp. 120
Business Activity Classificationsp. 120
Service Firmsp. 121
Merchandising Firmsp. 121
Manufacturing Firmsp. 123
Transaction Cyclesp. 124
Revenue Cyclep. 127
Purchase Cyclep. 128
Payroll Cyclep. 128
Production Cyclep. 129
Accounting Information Systems and Database Systemsp. 129
Database Management Systemsp. 131
Pre-DBMS Data Acquisition and Reportingp. 131
Functions of a Database Management Systemp. 133
Advantages of Database Management Systemsp. 133
Disadvantages of Database Management Systemsp. 134
Relational Database Management Systemsp. 135
Database Objectsp. 135
Primary and Foreign Key Attributesp. 137
Schema of a Relationp. 139
Data Dictionaryp. 139
The Coffee Merchant Tablesp. 140
Normalizationp. 143
Fundamental Relational Database Operationsp. 150
Introduction to Database Designp. 155
Creating User Views and Relationsp. 155
Developing Entity-Relationship Modelsp. 157
Summaryp. 159
Tables and Queriesp. 165
Access Objectsp. 166
Tablesp. 166
Queriesp. 166
Formsp. 166
Reportsp. 168
Pagesp. 168
Macros and Modulesp. 170
Separating Tables from Other Objectsp. 171
Working with Tablesp. 171
Defining a Table's Structurep. 173
Populating a Tablep. 175
Adding a Column to a Tablep. 176
Deleting or Renaming a Table Columnp. 179
Moving a Table Columnp. 179
Establishing Referential Integrityp. 180
Editing and Removing Intertable Relationshipsp. 184
Setting Field Propertiesp. 185
Creating and Using Queriesp. 190
Retrieving Selected Rows from a Tablep. 193
Working with a Dynasetp. 195
Saving a Query and Printing Dynasetsp. 198
Dealing with Many-to-Many Relationshipsp. 199
Producing Queries Involving Multiple Tablesp. 199
Performing Calculations with Queriesp. 204
Grouping and Summarizing Datap. 207
Using an Outer Join in a Queryp. 210
Designing and Using a Parameter Queryp. 211
Summaryp. 215
Access Forms and Reportsp. 219
Creating and Using Formsp. 220
Putting Forms to Workp. 220
Viewing Form Typesp. 222
Building a Simple Formp. 224
Using a Formp. 227
Creating a Multitable Form and Subformp. 233
Creating a Form Containing a Subformp. 234
Modifying a Subform's Column Widths and Labelsp. 235
Altering a Subform's Column Formatsp. 237
Rearranging Form Fieldsp. 239
Printing a Formp. 240
Building and Printing Reportsp. 241
Using Reportsp. 242
Using Report Wizardsp. 242
Examining a Report's Anatomyp. 242
Creating a Tabular-Style Report with a Report Wizardp. 243
Modifying a Report Field's Data Alignmentp. 245
Deleting Controls and Report Sectionsp. 247
Saving and Printing a Reportp. 248
Producing a Grouped Data Reportp. 248
Building Reports with Queries and Expressionsp. 252
Creating the Report's First Draftp. 254
Rearranging and Deleting Report Fieldsp. 256
Modifying Existing Labelsp. 258
Creating Calculated Fieldsp. 258
Aligning and Sizing Fieldsp. 261
Summaryp. 263
Revenue Cyclep. 269
Introductionp. 269
Pipefitters Supply Company Revenue Cycle Informationp. 270
Customer Informationp. 271
The Customer Tablep. 272
The Customer Information Formp. 279
Maintaining Customer Recordsp. 282
Useful Variations on the Customer Information Formp. 283
Inventory Informationp. 286
The Inventory Tablep. 286
The Inventory Formp. 290
Sales Ordersp. 297
The Sales Order Tablep. 297
The Sales Order-Inventory Tablep. 299
The Sales Order Entry Formp. 303
Recording Salesp. 311
The Sales Tablep. 312
The Sales-Inventory Tablep. 313
The Sales Entry Formp. 314
The Invoice Reportp. 317
Recording Cash Received from Customersp. 322
The Cash Receipts Tablep. 322
The Cash Receipts Entry Formp. 325
Cash Receipts Reportsp. 325
Other Revenue Cycle Componentsp. 327
Customer Statementsp. 327
Sales Analysisp. 327
Sales and Accounts Receivable on the Financial Statementsp. 329
Summaryp. 329
Purchase Cyclep. 333
Introductionp. 333
Electric Controls Company Purchase Cycle Informationp. 335
Vendor Informationp. 336
The Vendor Tablep. 337
The Vendor Information Formp. 340
Maintaining Vendor Recordsp. 342
Materials Inventoryp. 343
The Materials Inventory Tablep. 343
The Category Tablep. 345
The Materials Inventory Formp. 347
Purchase Ordersp. 352
The Purchase Order Tablep. 352
The Purchase Order-Materials Inventory Tablep. 354
The Purchase Order Entry Formp. 356
Printing Purchase Ordersp. 361
Recording Materials Inventory Receiptsp. 367
The Inventory Receipt Tablep. 368
An Inventory Receipt Formp. 370
Inventory Receipt Reportsp. 372
Cash Disbursementsp. 374
The Cash Disbursements Tablep. 374
The Cash Disbursements-Inventory Receipts Tablep. 376
Printing Checksp. 378
Purchase Cycle Information on the Financial Statementsp. 382
Purchases and Accounts Payable on the Financial Statementsp. 382
Summaryp. 383
Payroll Cyclep. 387
Introductionp. 387
Greenwood Lumber Company Payroll Cycle Informationp. 388
Employee Informationp. 389
The Employee Tablep. 389
The Department Tablep. 395
The Employee Information Entry Formp. 397
Maintaining Employee Recordsp. 400
Employee Information Reportsp. 402
Recording Time Workedp. 405
The Time Worked Tablep. 406
The Time Worked Entry Formp. 409
Time Reportsp. 412
Calculating Payrollp. 414
Payroll Calculation Queriesp. 415
The Payroll Registerp. 423
The Employee Earnings Reportp. 425
Printing Payroll Checksp. 430
Payroll Cycle Information on the Financial Statementsp. 431
Payroll Expense, Accruals, and Payablesp. 431
Payroll Tax Expense, Accruals, and Payablesp. 432
Summaryp. 432
Production Cyclep. 435
Introductionp. 436
Cost Accumulation Approachesp. 436
Job Order Cost Accumulationp. 437
Process Cost Accumulationp. 437
Hybrid Cost Accumulationp. 438
Implications for Production Cycle Accounting Systemsp. 439
Cost Tracing vs. Cost Allocationp. 440
Manufacturing Overhead Allocationp. 440
Activity-Based Costingp. 440
Implications for Production Cycle Accounting Systemsp. 442
Electric Controls Company Purchase Cycle Informationp. 442
Tracing and Allocating Manufacturing Costsp. 444
The Job Tablep. 444
The Direct Materials Inventory Tablep. 446
The Job-Direct Materials Inventory Tablep. 448
The Bill of Materials Formp. 450
The Time Worked Tablep. 454
Allocating Manufacturing Overheadp. 461
Reporting Job Costsp. 461
Direct Materials Costp. 462
Direct Labor Costp. 463
Manufacturing Overhead Costp. 463
Job Cost Calculationp. 464
The Job Cost Reportp. 465
Production Cycle Relationshipsp. 468
Summaryp. 470
Automating Database Proceduresp. 473
Macros and Visual Basic for Applications (VBA)p. 473
Automating Database Applicationsp. 474
States, Events, and Event Propertiesp. 474
Automating Forms with Command Buttonsp. 478
Creating a Command Buttonp. 478
Creating a Macro and Attaching It to a Command Buttonp. 480
Creating Other Form Navigation Buttons with VBAp. 482
Printing a Macro, Macro Group, or VBA Codep. 486
Access Eventsp. 487
Improving Navigation Buttonsp. 488
Implementing Database Manipulation Buttonsp. 492
Creating the Save Record and New Record Buttonsp. 492
Modifying VBA Codep. 496
Creating the Delete Record and Cancel Changes Buttonsp. 497
Automating Internal Control Featuresp. 500
Validating User Inputp. 501
Enforcing Business Rulesp. 507
Using a Switchboard Formp. 512
Adding an Exit Button to the Switchboard Formp. 513
Adding a Label to the Switchboard Formp. 514
Modifying a Form's Propertiesp. 515
Making a Switchboard Form Open Automaticallyp. 516
Summaryp. 517
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