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(c) 
As there is only one pool of data, there is no need for different departments to keep many 
different files with duplicated information. 
8.1 Objectives of a database 
The main virtues of a database are as follows. 
(a) There 
is 
common data 
for all users to share. 
(b) 
The extra effort of keeping 
duplicate files 
in different departments is avoided. 
(c) 
Conflicts between departments who use 
inconsistent data are avoided
. 
A database should have four major objectives.
(a) 
It should be 
shared
. Different users should be able to access the 
same data
in the database for 
their own processing applications (and at the 
same time
in some systems) thus removing the 
need for duplicating data on different files. 
(b) The 
integrity 
of the database must be preserved. This means that one user should not be allowed 
to alter the data on file so as to spoil the database records for other users. However, users must 
be able to update the data on file, and so make valid alterations to the data. 
(c) 
The database system should provide for the needs of different users, who each have their own 
processing requirements and data access methods. In other words, the database should provide 
for the 
operational requirements of all its users
. 
(d) 
The database should be capable of 
evolving
, both in the short term (it must be kept updated) and 
in the longer term (it must be able to meet the future data processing needs of users, not just 
their current needs). 
8.2 Example: Non-current assets and databases 
An organisation, especially a large one, may possess a large quantity of non-current assets. Before 
computerisation these would have been kept in a manual non-current asset register. A database enables 
this non-current asset register to be stored in an electronic form. A database file for non-current assets 
might contain most or all of the following categories of information. 
(a) 
Code number to give the asset a unique identification in the database 
(b) 
Type of asset (for example motor car, leasehold premises), for published accounts purposes 
(c) 
More detailed description of the asset (for example serial number, car registration number, make) 
(d) 
Physical location of the asset (for example address) 
(e) 
Organisational location of the asset (for example accounts department) 
(f) 
Person responsible for the asset (for example, in the case of a company-owned car, the person who 
uses it) 
(g) 
Original cost of the asset 
(h) 
Date of purchase 
(i) 
Depreciation rate and method applied to the asset 
(j) 
Accumulated depreciation to date 
(k) 
Net book value of the asset 
(l) 
Estimated residual value 
(m) 
Date when the physical existence of the asset was last verified 
(n) Supplier 
Obviously, the details kept about the asset would depend on the type of asset it is. 
Any kind of computerised non-current asset record will improve efficiency in accounting for non-current 
assets because of the ease and speed with which any necessary calculations can be made. Most obvious 
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