Accounting 3303

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ACCT 3303 Database Assignment Using Microsoft Access

Fall 2019

The purpose of this assignment is to help you gain a basic understanding of both Relations Database concepts and Microsoft Access. You are to create a data model, tables, forms, queries, and reports for a database that deals with accounting service billing. Instructions for Microsoft Access 2016/365 are given in these instructions. You may use another version; however, you will need to be able to adjust the instructions. The assignment is due by 11:59 pm on October 2, 2109. The assignment must be submitted via Canvas to be graded. I will accept late assignments, but there will be an immediate 20% penalty for any assignment turned in late. There will be an additional 10% deduction for each additional day late. Special Note: All examples contained in these assignment notes are for illustrative purposes only. Your data should not look like the examples or the data of any other student. Part I: Create an Entity-Relationship Diagram (ERD) based on the REA Model During an internship with James Merchant, CPA, you were asked to create a database for the firm to help with billing and cash receipts. Merchant employs one staff accountant, a bookkeeper and one intern. Currently, Merchant uses a paper-based system to keep up with customer billing. He feels that he would have better control over the billing and cash receipts if used a computerized system. Merchant specializes in accounting, tax and consulting, but he occasionally provides special services for his clients. After an engagement, Merchant provides the total number of billable hours to his bookkeeper, who then types up an invoice and sends it to the client. When the client pays the bill, the bookkeeper will stamp the invoice as “PAID” and deposit the check or cash into the bank. Other information:

 Clients typically utilize more than one of Merchant’s services.  An engagement consists of only one type of service.  An engagement may have more than one employee working on it.  A service may be performed on more than one engagement.  Most often an engagement is paid for in full when completed. For engagements that span

more than a month or so, clients are typically required to pay a 50% deposit and the end of the first month and the remainder when the work is completed.

 Clients can pay for multiple engagements on one check.  Cash receipts are deposited into the main checking account.

Required: Create an ERD (based on the REA model) for James Merchant, CPA’s revenue cycle. The ERD must be completed using a computer application. I recommend PowerPoint as it is easy to manipulate, and all the symbols are available or easy to create. Note: you are welcome to bring your ERD to me for feedback before you move to the next step in the assignment.

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Part II: Create a List of Tables Create a list of tables including unique tables and relationship tables. See Figure 14-12 in the Simkin textbook or the layout we used in class to complete this part. For each table, be sure to include the primary key, any foreign key(s), and other attributes based on the data collected by the firm as shown in the table below. Data Collected

Services Description, rate per hour

Bank Account number (GL), account type (checking or savings), beginning balance

Clients Client name, client type, address, city, state, zip code, phone number

Employees First name, middle initial, last name, address, city, state, zip code, phone number

Engagements Invoice number, engagement number, service type, client, employee(s), date started, date completed, billable hours by employee

Cash Receipts Cash receipt number, invoice number, employee, client, date, amount received

Keep in mind that you may need to add attributes to this list of data collected. For example: for the Service table, you would need a primary key such as service number or service ID. Deliverables (10 points):

1. The completed ERD with a proper title at the top and your name as the bottom right of the diagram. Keep in mind that you must use a software package (PowerPoint strongly preferred) or you will not receive any points for the diagram.

2. The List of Tables using Word. Be sure the table name, primary key, foreign key(s), and other attributes are appropriately identified.

3. Hold onto these documents as you will submit them to Canvas when you complete the database portion of the assignment.