Data Table Analysis

Data Table Analysis
Mary Carter
University of Phoenix
Accounting Information Systems
ACC 542
Michael Wells
December 12, 2010

Data Table Analysis
Kathy Kudler established Kudler Fine Foods In 1998 in La Jolla. At the time and with only one location, Kathy opted to employ Microsoft Access for tracking inventory, sales, orders, employees, and customers. Inventory must be carefully tracked because the products are perishable. If the informatin is out dated, incomplete, or inaccurate, it will have no value. The use of pivot tables and entity relationship diagrams allows Kathy Kudler to prepare better accounting reports and improve her decision making processes.
Design Elements
The inventory tables enables the end user to determine what inventory is available and when to order more. Data table analysis is vital for this process. The table is designed to organize the data into department, financial codes, products, and transaction totals. The data is organized according to each company department and location by the general ledger codes. ?  These codes differentiate by series per location, department, and item; for example, the first two digits (12) represent the La Jolla Company location, the next two digits (10) represent the bakery department, and the (00) represents the inventory item Rustic Baguette. ?  All of the inventory is broken down into different departments according to the general ledger (GL) code. ?  Proper analysis of the data table increases the visual presentation and information necessary for the financial planning. The end user can view the table and be able to identify the necessary information that the received product is recorded in the correct department, the quantity, and cost for a specified period. The total amount and quantity on hand for a product is used to calculate the average price the item. The total quantity of the inventory is difficult to determine based on the current inventory tables.
Entity Relationship Diagram
Entity relationship (E-R) diagrams are used to illustrate the hierachy of how data is reviewed. These diagrams represent the relationship between business entities. There are four symbols used for E-R Diagrams:
Table 1: Entity Relationship (E-R) Diagram Symbols
Symbol | Representation |
Rectangles | Business entity |
Diamonds | Relationship |
Ovals | Entity Characteristics |
Connecting Lines | Depicts Relationships |

The key entity is Kudler Fine Foods followed by each location ??“ La Jolla, Del Mar, and Encinitas. Each store has a unique GL codes for each inventory item. This is for the purposes of tracking sales transactions. The day to day accounting transactions occurring at Kudler Fine Foods are sales, purchases, sale receipts, and payments. ? 
Recommendations for Improvements to the Data Tables
A Pivot Table is a two dimensional statistical summary of database information. Databases can be improved by designing the accounting codes chronologically and sorting the data by product inventory levels. This method permits the tracking of inventory for departments that offer different products. By sorting the data, end users can more efficiently find the information needed for more effective decisions.
Benefits Through the Use of Pivot Tables
Kudler??™s current inventory system is overloaded with a large amount of detailed information. Data tables are supposed to make it easier to visualize information for making decisions efficiently and effectively. Pivot tables can keep track of the inventory and inventory movement for the company and store the information in one centralized location. Kathy Kudler must be able to easily identify the inventory balance for each store and which items need to be re-ordered. Pivot tables will allow Kathy Kudler to quickly summarize the inventory data from a spreadsheet with up to date totals.
Kathy Kudler can improve her current inventory database through the use of pivot tables and entity relationship diagrams. These improvements will allow Kathy Kudler to maintain a more up to date database that is easier visibility for more efficient and effective decision making for each location as well as for the entire company. The pivot tables will also allow for fewer inventory tables that will reduce redunacy. Kathy Kudler??™s database needs to go through a normalization process. Each location has the same entities and events. All the end users will benefit from the pivot tables.

Apollo Group, Inc (2005). Kudler Fine Foods. Department/Section.
Retrieved November 26, 2010.
Bagranoff, N.A., Simkin, M.G., & Strand Norman, C. (2008). Core
concepts of accounting information systems (10th ed). New York: Wiley & Sons.
O??™Brien, J.A. & Marakas, G.M. (2008). Management information
systems (8th ed). New York: McGraw-Hill.

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