QUESTION 4

(1) Why is the traditional file-oriented approach hampered in responding to such information requests as "Which sales persons who have been with the firm less than one year have sold product P to customers who currently have overdue accounts in excess of $1,000?"[4 marks]

(2) Does an accountant really need to (a) understand concepts underlying files and data structures and/or (b) be aware of the specific sub-schema of a database that they are expected to use? Explain your answer with examples.[4 marks]

(3) Briefly describe two accounting related examples that could employ relational structures.[4 marks]