{"id":23551,"date":"2021-05-24T17:03:06","date_gmt":"2021-05-24T11:33:06","guid":{"rendered":"https:\/\/ncertsolutions.guru\/?p=23551"},"modified":"2021-05-24T17:03:06","modified_gmt":"2021-05-24T11:33:06","slug":"ncert-solutions-for-class-11-accountancy-chapter-14","status":"publish","type":"post","link":"https:\/\/ncertsolutions.guru\/ncert-solutions-for-class-11-accountancy-chapter-14\/","title":{"rendered":"NCERT Solutions for Class 11 Accountancy Chapter 14 Structuring Database for Accounting"},"content":{"rendered":"

Detailed, Step-by-Step NCERT Solutions for 11 Accountancy<\/a> Chapter 14 Structuring Database for Accounting Questions and Answers were solved by Expert Teachers as per NCERT (CBSE) Book guidelines covering each topic in chapter to ensure complete preparation.<\/p>\n

Structuring Database for Accounting NCERT Solutions for Class 11 Accountancy Chapter 14<\/h2>\n

Structuring Database for Accounting Questions and Answers <\/span>Class 11 Accountancy Chapter 14<\/h3>\n

Test Your Understanding<\/span><\/p>\n

A. Indicate against each of the following statements, True or False :
\n(a) Every relation has at least one super key by default, which is the combination of all its attributes.
\n(b) Data transformation is called information.
\n(c) Referential integrity constraint arises because of relationships between various entities.
\n(d) The complete absence of WHERE clause in SELECT statement implies that no tuples of a relation shall be selected.
\n(e) ER model is an example of representational data model.
\nAnswer:
\n(a) True
\n(b) True
\n(c) True
\n(d) False<\/p>\n

\"NCERT<\/p>\n

B. Fill in the blanks, an appropriate word(s) :
\n(a) A ………. does not have key attributes of its own.
\n(b) The ………. for binary relationship specifies the number of relationship instances that an entity can participate in.
\n(c) Each simple attribute of an entity type is associated with a value set called ………. of values.
\n(d) When structure of AIS is based on both human and computer resources. It is called ………. AIS.
\n(e) A ………. is a collection of all entities of a particular entity type.
\n(f) A weak entity type always has a ………. constraint with respect to its identifying relationship.
\n(g) When a relation has more than one attribute with unique values, each such attribute is called ……….
\nAnswer:
\n(a) weak entity
\n(b) computer based
\n(c) timeware
\n(d) liveware
\n(e) total participation
\n(f) multi-valued
\n(g) full functional<\/p>\n

Short Answer Type Questions<\/span><\/p>\n

Question 1.
\nState main categories of data models.
\nAnswer:
\nData models is a collections of concepts used to describe the structure of database. The main categories of data models are following :
\n(i) Reality
\n(ii) Data
\n(iii) Database
\n(iv) Information
\n(v) DBMS<\/p>\n

(i) Reality-It consists of different components of an organisation such as people, facilities and other resources. It also includes that environment in which the organisation exists and operates. The continuous interaction with the environment in which organisation operates result in real world transaction. These transaction are analysed to identify the data<\/p>\n

(ii) Data – Data can be anything such as number, a person\u2019s name, image, account-name, entities, places, objects, events or even concepts. So, it is a set of isolated and unrelated raw facts, represented by values, which have little or no meaning. They have little or no meaning because they lack a content for evaluation. Data may be quantitative or qualitative and they may be of financial or non-financial character.<\/p>\n

(iii) Database – Database is a collection of related data. A database is an integrated and logically collection of data. Data is collected and stored in such a way that a common and controlled approach is sufficient in adding new data and modifying and retrieving existing data with in the database.<\/p>\n

\"NCERT<\/p>\n

Characteristics of Database :
\n(a) Integrated Property
\n(b) Shared Property
\n(a) Integrated Property – Database is integrated because in it distinct data tables have been logically organised to reduce or eliminate duplicity and better access.<\/p>\n

(b) Shared Property – Database is shared i.e., all those who are authorised to use data have access to relevant data.
\nAccounting database is a collection of related accounting data to represent some aspect of an accounting information system.<\/p>\n

(iv) Information – When data is processed and converted into a meaningful and useful form, it is known as information. It is a set of organised and validated collection of data. Information is a data that have processed and reined and then presented in a format that is important for decision making. Following diagram shows that information may be viewed as data at one level. But when it is processed it becomes information at another level.
\n\"NCERT
\n— Producing ledger accounts
\n— Generating trial balance
\n— Prepare Profit & Loss Account and Balance Sheet<\/p>\n

(v) Database Management System (DBMS)-DBMS is essentially a collection of interrelated data and a set of programs to access this data. This collection of data is usually called the database. It can be regarded as an electronic filing cabinet. Database system are designed to maintain large volume of data.<\/p>\n

Management of data involves :<\/p>\n