Draw an E-R diagram and its related normalized tables
Creating an Entity-Relationship (E-R) diagram and its related normalized tables is an essential aspect of database design, particularly in the context of Accountancy and Financial Management.
In the E-R diagram, you would identify entities such as "Accounts," "Transactions," ________ __________ _______ ______ ________ ______ ____ ___ ______.
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Define all classes and the class diagram
Draw a simple object model
Post the following transactions of a software development company to prepare the journal, ledger and trial balance
| March 2020 | Transaction | Amount |
| 5th March | Started business with cash | 4,50000.00 |
| 10 March | Deposited In the bank | 1,00000.00 |
| 15 March | Purchased computers on credit | 2,00000.00 |
| 18 March | Purchased s/w and peripheral devices on credit | 1,30000.00 |
| 20 March | Purchase Furniture for cash | 60,000.00 |
| 22 March | Sold s/w for cash | 90,000.00 |
| 25 March | Sold s/w on credit | 55,000.00 |
| 27 March | Paid salary to staff | 60,000.00 |
| 31 March | Paid rent | 40,000.00 |
Draw Data Flow Diagrams (Level 0 and Level 1)
Draw a state transition diagram
Following are the balance sheets of Shanti Niketan limited as on 31st December, 2018 and 2019.
| Liabilities | 2018 (Rs.) | 2019 (Rs.) | Assets | 2018 (Rs.) | 2019 (Rs.) |
| Share | 65,000 | 85,000 | Goodwil | 3,000 | 2,500 |
| Capital | 12,000 | 14,500 | Buildings | 52000 | 50,000 |
| Reserves | 8,600 | 9000 | Plant | 40,000 | 41,000 |
| P. & L A/c | ... | Stock | 20,500 | 18,800 | |
| Bank loan | 20,000 | Debtors | 41,000 | 36,200 | |
| (Long-term) | 40,000 | 35,000 | Cash | 100 | 650 |
| Creditors | 11,000 | 7,500 | Bank | ... | 1850 |
| Bills | |||||
| Payable | |||||
| 1,56,600 | 1,51,000 | 1,56,600 | 1,51,000 |
Taking into account the following additional information, you are required to prepare funds flow statement and statement of changes in working capital.
(a) Dividend paid was Rs.6,000/-
(b) Rs.3,600/- was written off as depreciation on plant and Rs.2,950/- on buildings.
(c) Profit on sale of plant was Rs.3,000/-
“Efficient cash management will aim at maximizing the cash inflows and showing cash outflows” Discuss.