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The accounts which need to be adjusted are the main source of a database table. The accounts needed to be adjusted will be related in other database tables. For example, to build a report of adjustments made for a period that could be found in different reports. Payroll and open accounts payable are examples of accounts that might need to be adjusted.
“Cardinalities are a notation showing the nature of a relationship among entities” (Moscove, Simkin, and Bagranoff, 2003, p.201). The relationship among accounts being adjusted is, one-to-many. Normally, the accounts being adjusted are the same ones for the end of an accounting period; one account, many times adjusted (1,N)...
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