Running Head: Data Table Analysis
June 7, 2010
University Of Phoenix
Data Table Analysis
In this paper, I will evaluate the design elements of the data tables from an accounting perspective, create an entity relationships diagram illustration the existing data tables, and recommend improvements to the data tables. I will also create a pivot table using Kudler??™s general ledger inventory data, and explain how the information in the pivot table may improve decision making for management for Kudler.
Looking at Kudler??™s inventory data table, one can easily read the table and be able to tell what the information is telling us. The data table is organized into GL Code, inventory item, summary line item, and amount. Someone who is reading this report will know that the first two numbers indicate the store location. For example, (12) is for La Jolla, (13) is for Del Mar, and (14) is Encitinitas. The table also lists the inventory items and breaks it down into departments. The last column in the table also sums the total amounts of items in each code. Kudler??™s inventory data is very easy to read and follow. It makes it easy to identify which items belong to each department and the amount of items in the inventory. The information helps determine sales by stores, the amount of inventory on hand, and overstocked items.
Entity-relationship (E-R) diagram is a graphical documentation technique used to depict the entities and their direct relationships. The model consists of four symbols: rectangles, diamonds, ovals, and connecting lines. Rectangles represent entities, diamonds describe the nature of relationships, ovals denote an entity??™s attributes, and connecting lines depict relationships (Bagranoff, Simkin, Strand, 2008). See table 1.1.
The main reason for Kudler??™s inventory table is to help Kudler with managing inventory. The Inventory Table contains the components that make up an Item. It is used for managing inventory and determining the availability of ingredients that go into prepared items, such as bakery products, etc. (University Of Phoenix, 2010). One way that Kudler can improve their inventory table is by adding the quantity and price columns. They can keep the total column. Adding these two columns will help them easily see how much exactly they have in their inventory and it will help when it comes to re-ordering. It would be easier to see where they stand and what items they need to push to get rid of. It would help Kudler determine if they are over or under stock levels. It would also help them see what items need to be discounted and moved.
Pivot tables are two-dimensional statistical summaries of database information. Pivot tables enables users to chose what type of summary information to display (e.g., total sales, average sales, or maximum sales), as well as to change an overall selection category (e.g., change the period in which to view sales data) (Bagranoff, Simkin, Strand, 2008). By looking at Kudler??™s inventory table as it is now, by creating pivot table, it can make it easier to read the table. Instead of memorizing the codes for each department, in a pivot table, Kudler can have a summary line item column, then list all the inventory items under the same category, the amounts, and then sum up the totals. For example, Kudler can have a Del Mar Bakery Department Merchandise Inventory, then list all items under that department (Agiago cheese, Calamata olive bread, Challah, etc), and the amounts. The pivot table would sum up all the amounts and give a total amount of inventory for Del Mar Bakery Department Merchandise Inventory. Kudler can also add an entity of Items sold which would easily show the relationship between inventory and sales. The system would automatically update the remaining of the inventory and compare it to target inventory every time the cashier process a sale. For example, the table would have GL#, Invoice #, items sold, in stock #, minimum inventory, and maximum inventory. Every manager would have an access so the managers can compare inventory levels. The pivot tables would help because the redundant information in the database would be eliminated.
Kudler has a high level of customer satisfaction, and in order to keep their customers satisfied, I have identified some improvements to their current inventory data table. I also explained how the information in the pivot table could improve decision making for Kudler??™s management. The proposed improvements would help Kudler by eliminating redundant information.
Bagranoff, N.A., Simkin, M.G., & Strand Norman, C. (2008). Core Concepts of Accounting Information Systems (10th ed.). New York: Wiley & Sons.
University Of Phoenix. Kudler Fine Foods. Retrieved on June 7, 2010 from
Entity-Relationship (E-R) diagram for Kudler Fine Foods