Improperly Normalized Accounting Tables

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In accounting, normalization helps in splitting r...

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.