In Accounting Information Systems, discussion question 4.2 (see below) asks about the similarities and differences in the ways in which relational data models and spreadsheets use data tables. A relational data model represents a relational database. The textbook also asks how accountants' familiarity with spreadsheets might hinder or help when learning how to use a relational database.

In your response to this discussion question from the textbook, demonstrate your understanding of the differences in the design, applications, and usage of the relational database as compared to the use of spreadsheets.

Question 4.2 Most DBMS packages contain data definition, data manipulation, and data query languages. For each of the following, indicate which language would be used and why.

A database administrator defines the logical structure of the database.

The controller requests a cost accounting report containing a list of all employees being paid for more than 10 hours of overtime in a given week.

A programmer develops a program to update the fixed-assets records stored in the database.

The human resources manager requests a report noting all employees who are retiring within five years.

The inventory serial number field is extended in the inventory records to allow for recognition of additional inventory items with serial numbers containing more than 10 digits.

A user develops a program to print out all purchases made during the past two weeks.

An additional field is added to the fixed-asset records to record the estimated salvage value of each asset.