Building Accounting Systems Using Access 2000 with CD-ROM

, by Perry, James T.; Schneider, Gary P.

Note: Supplemental materials are not guaranteed with Rental or Used book purchases.

ISBN: 9780324015935 | 0324015933
Cover: Paperback
Copyright: 2/17/2000

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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.

Working With Windows	p. 1
An Overview of Windows	p. 1
Starting Windows	p. 2
Logging On to Windows	p. 2
What's on the Desktop	p. 3
Using the Mouse	p. 5
Becoming More Familiar with Windows	p. 6
Anatomy of a Window	p. 6
Manipulating Windows	p. 8
Getting Help	p. 10
The Start Menu	p. 11
Opening the Start Menu	p. 12
The Programs Menu Item	p. 12
The Documents Menu Item	p. 14
The Settings Menu Item	p. 14
The Find Menu Item	p. 14
The Help Menu Item	p. 15
The Run Menu Item	p. 15
The Shut Down Menu Item	p. 15
Working with Programs and Data	p. 16
Launching Applications Directly	p. 17
Launching an Application from a File	p. 20
Switching Between Applications	p. 23
Sharing Data Among Applications	p. 26
Using Windows Explorer	p. 27
Opening Drives, Files, and Folders	p. 29
Formatting a Floppy Disk	p. 29
Creating Folders	p. 30
Copying, Moving, Naming, and Deleting Files	p. 32
Setting File and Folder Properties	p. 35
Launching a Program from Explorer	p. 36
Exiting Explorer	p. 37
Customizing Windows	p. 37
Creating and Using Shortcuts	p. 37
Placing Shortcuts on the Start Menu	p. 40
Removing Start Menu Items	p. 41
Clearing the Start Menu Documents Window	p. 42
Customizing the Taskbar	p. 43
Restarting Windows	p. 45
Exiting Windows	p. 45
Summary	p. 46
Introduction To Microsoft Access	p. 51
Introduction	p. 52
What Is Access?	p. 52
What Is a Relational Database?	p. 52
Starting Access	p. 53
Finding Help	p. 54
Printing Help	p. 55
Exiting Access	p. 56
Examining the Access Environment	p. 56
Access Work Surface	p. 56
Access Objects	p. 59
Working with Databases and Tables	p. 65
Opening a Database	p. 65
Looking at Your Data through Different Windows	p. 67
Opening a Table	p. 69
Moving Around a Table	p. 71
Searching for a Value in a Column	p. 71
Changing a Table's Display Characteristics	p. 72
Sorting Table Rows	p. 74
Printing a Table	p. 75
Querying a Database	p. 76
Using a Query	p. 77
Creating a One-Table Query	p. 79
Saving a Query	p. 80
Sorting the Results	p. 82
Using More Complex Selection Criteria	p. 83
Creating Selection Criteria Using the OR Operator	p. 86
Including Expressions in a Query	p. 88
Printing Dynasets	p. 89
Printing Query Definitions	p. 90
Creating Action Queries	p. 91
Make-Table Query	p. 91
Update Query	p. 92
Delete Query	p. 94
Append Query	p. 94
Using Forms	p. 95
Viewing a Table through a Form	p. 96
Viewing a Query through a Form	p. 97
Creating a Form Quickly	p. 98
Saving a Form	p. 99
Editing Data with a Form	p. 99
Querying a Database with a Form	p. 100
Printing a Form	p. 102
Designing Reports	p. 102
Previewing a Report	p. 102
Creating a Report Quickly	p. 104
Saving a Report	p. 105
Summary	p. 106
Databases And Accounting Systems	p. 111
Introduction	p. 112
Database Accounting Systems	p. 112
Events-Based Theories of Accounting	p. 113
Double-Entry Bookkeeping vs. Database Accounting	p. 113
Advantages of Database Accounting Systems	p. 118
Disadvantages of Database Accounting Systems	p. 120
Business Activity Classifications	p. 120
Service Firms	p. 121
Merchandising Firms	p. 121
Manufacturing Firms	p. 123
Transaction Cycles	p. 124
Revenue Cycle	p. 127
Purchase Cycle	p. 128
Payroll Cycle	p. 128
Production Cycle	p. 129
Accounting Information Systems and Database Systems	p. 129
Database Management Systems	p. 131
Pre-DBMS Data Acquisition and Reporting	p. 131
Functions of a Database Management System	p. 133
Advantages of Database Management Systems	p. 133
Disadvantages of Database Management Systems	p. 134
Relational Database Management Systems	p. 135
Database Objects	p. 135
Primary and Foreign Key Attributes	p. 137
Schema of a Relation	p. 139
Data Dictionary	p. 139
The Coffee Merchant Tables	p. 140
Normalization	p. 143
Fundamental Relational Database Operations	p. 150
Introduction to Database Design	p. 155
Creating User Views and Relations	p. 155
Developing Entity-Relationship Models	p. 157
Summary	p. 159
Tables and Queries	p. 165
Access Objects	p. 166
Tables	p. 166
Queries	p. 166
Forms	p. 166
Reports	p. 168
Pages	p. 168
Macros and Modules	p. 170
Separating Tables from Other Objects	p. 171
Working with Tables	p. 171
Defining a Table's Structure	p. 173
Populating a Table	p. 175
Adding a Column to a Table	p. 176
Deleting or Renaming a Table Column	p. 179
Moving a Table Column	p. 179
Establishing Referential Integrity	p. 180
Editing and Removing Intertable Relationships	p. 184
Setting Field Properties	p. 185
Creating and Using Queries	p. 190
Retrieving Selected Rows from a Table	p. 193
Working with a Dynaset	p. 195
Saving a Query and Printing Dynasets	p. 198
Dealing with Many-to-Many Relationships	p. 199
Producing Queries Involving Multiple Tables	p. 199
Performing Calculations with Queries	p. 204
Grouping and Summarizing Data	p. 207
Using an Outer Join in a Query	p. 210
Designing and Using a Parameter Query	p. 211
Summary	p. 215
Access Forms and Reports	p. 219
Creating and Using Forms	p. 220
Putting Forms to Work	p. 220
Viewing Form Types	p. 222
Building a Simple Form	p. 224
Using a Form	p. 227
Creating a Multitable Form and Subform	p. 233
Creating a Form Containing a Subform	p. 234
Modifying a Subform's Column Widths and Labels	p. 235
Altering a Subform's Column Formats	p. 237
Rearranging Form Fields	p. 239
Printing a Form	p. 240
Building and Printing Reports	p. 241
Using Reports	p. 242
Using Report Wizards	p. 242
Examining a Report's Anatomy	p. 242
Creating a Tabular-Style Report with a Report Wizard	p. 243
Modifying a Report Field's Data Alignment	p. 245
Deleting Controls and Report Sections	p. 247
Saving and Printing a Report	p. 248
Producing a Grouped Data Report	p. 248
Building Reports with Queries and Expressions	p. 252
Creating the Report's First Draft	p. 254
Rearranging and Deleting Report Fields	p. 256
Modifying Existing Labels	p. 258
Creating Calculated Fields	p. 258
Aligning and Sizing Fields	p. 261
Summary	p. 263
Revenue Cycle	p. 269
Introduction	p. 269
Pipefitters Supply Company Revenue Cycle Information	p. 270
Customer Information	p. 271
The Customer Table	p. 272
The Customer Information Form	p. 279
Maintaining Customer Records	p. 282
Useful Variations on the Customer Information Form	p. 283
Inventory Information	p. 286
The Inventory Table	p. 286
The Inventory Form	p. 290
Sales Orders	p. 297
The Sales Order Table	p. 297
The Sales Order-Inventory Table	p. 299
The Sales Order Entry Form	p. 303
Recording Sales	p. 311
The Sales Table	p. 312
The Sales-Inventory Table	p. 313
The Sales Entry Form	p. 314
The Invoice Report	p. 317
Recording Cash Received from Customers	p. 322
The Cash Receipts Table	p. 322
The Cash Receipts Entry Form	p. 325
Cash Receipts Reports	p. 325
Other Revenue Cycle Components	p. 327
Customer Statements	p. 327
Sales Analysis	p. 327
Sales and Accounts Receivable on the Financial Statements	p. 329
Summary	p. 329
Purchase Cycle	p. 333
Introduction	p. 333
Electric Controls Company Purchase Cycle Information	p. 335
Vendor Information	p. 336
The Vendor Table	p. 337
The Vendor Information Form	p. 340
Maintaining Vendor Records	p. 342
Materials Inventory	p. 343
The Materials Inventory Table	p. 343
The Category Table	p. 345
The Materials Inventory Form	p. 347
Purchase Orders	p. 352
The Purchase Order Table	p. 352
The Purchase Order-Materials Inventory Table	p. 354
The Purchase Order Entry Form	p. 356
Printing Purchase Orders	p. 361
Recording Materials Inventory Receipts	p. 367
The Inventory Receipt Table	p. 368
An Inventory Receipt Form	p. 370
Inventory Receipt Reports	p. 372
Cash Disbursements	p. 374
The Cash Disbursements Table	p. 374
The Cash Disbursements-Inventory Receipts Table	p. 376
Printing Checks	p. 378
Purchase Cycle Information on the Financial Statements	p. 382
Purchases and Accounts Payable on the Financial Statements	p. 382
Summary	p. 383
Payroll Cycle	p. 387
Introduction	p. 387
Greenwood Lumber Company Payroll Cycle Information	p. 388
Employee Information	p. 389
The Employee Table	p. 389
The Department Table	p. 395
The Employee Information Entry Form	p. 397
Maintaining Employee Records	p. 400
Employee Information Reports	p. 402
Recording Time Worked	p. 405
The Time Worked Table	p. 406
The Time Worked Entry Form	p. 409
Time Reports	p. 412
Calculating Payroll	p. 414
Payroll Calculation Queries	p. 415
The Payroll Register	p. 423
The Employee Earnings Report	p. 425
Printing Payroll Checks	p. 430
Payroll Cycle Information on the Financial Statements	p. 431
Payroll Expense, Accruals, and Payables	p. 431
Payroll Tax Expense, Accruals, and Payables	p. 432
Summary	p. 432
Production Cycle	p. 435
Introduction	p. 436
Cost Accumulation Approaches	p. 436
Job Order Cost Accumulation	p. 437
Process Cost Accumulation	p. 437
Hybrid Cost Accumulation	p. 438
Implications for Production Cycle Accounting Systems	p. 439
Cost Tracing vs. Cost Allocation	p. 440
Manufacturing Overhead Allocation	p. 440
Activity-Based Costing	p. 440
Implications for Production Cycle Accounting Systems	p. 442
Electric Controls Company Purchase Cycle Information	p. 442
Tracing and Allocating Manufacturing Costs	p. 444
The Job Table	p. 444
The Direct Materials Inventory Table	p. 446
The Job-Direct Materials Inventory Table	p. 448
The Bill of Materials Form	p. 450
The Time Worked Table	p. 454
Allocating Manufacturing Overhead	p. 461
Reporting Job Costs	p. 461
Direct Materials Cost	p. 462
Direct Labor Cost	p. 463
Manufacturing Overhead Cost	p. 463
Job Cost Calculation	p. 464
The Job Cost Report	p. 465
Production Cycle Relationships	p. 468
Summary	p. 470
Automating Database Procedures	p. 473
Macros and Visual Basic for Applications (VBA)	p. 473
Automating Database Applications	p. 474
States, Events, and Event Properties	p. 474
Automating Forms with Command Buttons	p. 478
Creating a Command Button	p. 478
Creating a Macro and Attaching It to a Command Button	p. 480
Creating Other Form Navigation Buttons with VBA	p. 482
Printing a Macro, Macro Group, or VBA Code	p. 486
Access Events	p. 487
Improving Navigation Buttons	p. 488
Implementing Database Manipulation Buttons	p. 492
Creating the Save Record and New Record Buttons	p. 492
Modifying VBA Code	p. 496
Creating the Delete Record and Cancel Changes Buttons	p. 497
Automating Internal Control Features	p. 500
Validating User Input	p. 501
Enforcing Business Rules	p. 507
Using a Switchboard Form	p. 512
Adding an Exit Button to the Switchboard Form	p. 513
Adding a Label to the Switchboard Form	p. 514
Modifying a Form's Properties	p. 515
Making a Switchboard Form Open Automatically	p. 516
Summary	p. 517
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Building Accounting Systems Using Access 2000 with CD-ROM

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