Identify one potential drawback in the design and implementation of database systems for accounting.
◦ Double-entry accounting relies on redundancy as part of the accounting process, but well-designed database systems reduce and attempt to eliminate redundancy.
◦ Relational DBMS query languages will allow financial reports to be prepared to cover whatever time periods managers want to examine.
◦ Relational DBMS provide the capability of integrating financial and operational data.
◦ Relational DBMS can accommodate multiple views of the same underlying data; therefore, tables storing information about assets can include data about both historical and replacement costs.
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