Contrast the logical and the physical views of data and discuss why separate views are necessary in database applications. Describe which perspective is most useful for each of the following employees: a programmer, a manager, and an internal auditor.

The relational data model represents data as being stored in tables. Spreadsheets are another tool that accountants use to employ a tabular representation of data. What are some similarities and differences in the way these tools use tables? How might an accountants familiarity with the tabular representation of spreadsheets facilitate or hinder learning how to use a relational DBMS?