In accounting, normalization helps in splitting relations into well-structured relations that allow users to insert, delete or update tuples without introducing any database inconsistencies. Normalization prevents many problems that may occur whe...Read More
~Posted on
Feb 2018
In
accounting, normalization helps in splitting relations into well-structured
relations that allow users to insert, delete or update tuples without
introducing any database inconsistencies. Normalization prevents many problems
that may occur when a user tries to load an integrated conceptual model into
the database management systems. The problems are called anomalies and include;
update, deletion and insertion anomalies.
An update anomaly is a data
inconsistency that results from data redundancy and a possible partial update (Hall,
2015). A deletion anomaly is an unintended data loss of accounting information
while doing away with some other data. In this case, the loss happens without
the discretion of the user. Combining data from different categories may result
in this anomaly while one is doing away with one category of data only to
delete the whole information. Deletion anomaly can
result in internal loss or critical accounting records and
the destruction of the audit trail. Because the
deletion anomaly may go undetected, the user may be unaware of the loss of
important data until it is too late. An insertion anomaly takes place when a user is not in a
position to add data to the database due to the absence of the intended data.
The insertion and update anomalies would create a
record keeping and operational problems for the firm. However, use flawed
databases design that prevents the insertion of records, or requires the user
to perform excessive updates, would attract attention quickly. The presence of
the deletion anomaly is less conspicuous, but potentially more serious from an
accounting perspective. Database management can be deployed to solve all the
anomalies as data will be well grouped making it access, update and insert
accounting data into the tables. DBMS will also solve the problem of improperly
normalized accounting tables.
