Chapter 7. Accounting

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The Data Warehouse Toolkit

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Contents

ü What is accounting?ü Four-Step Dimensional Design Processü General Ledger

ü Chart of accountsü Budget process

ü Hierarchyü Consolidated fact table

What is accounting?

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Accounting/ə|kaʊntɪŋ/ noun.

Accounting is the activity of keeping detailedrecords of the amounts of money a business or

person receives and spends.

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Four-Step Dimensional Design Process

Select the Business Process

Declare the Grain

Identify the Dimensions

Identify the Facts

Case Study and Bus Matrix

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ü Early decision support solutions focused on the analysis of financial data.ü Because finance was an early adopter of technology.

ü Managers need the ability to analyze performance trends, variances, and anomalies with relative speed and minimal effort.

Case Study

Case Study and Bus Matrix

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Bus Matrix

Bus matrix rows for accounting process

Business Process

Dimension

General Ledger Periodic Snapshot

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Ledger/ledʒər/ noun.

A ledger is a book in which a company ororganization writes down the amounts of

money it spends and receives.

General Ledger Periodic Snapshot

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The general ledger consists of journal entries.

Chart of Accounts

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ü The cornerstone of the general ledger.ü Series of identifier.

ü The first set of digits may identify the account, account type.ü So, you’d include the account type as a dimension attribute rather than

forcing users to filter on the first digit of the account number.

Chart of Accounts

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Periodic Close

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ü At the end of each period, the finance organization is responsible for finalizing the financial results.ü It often produces countless reports and responds to countless

variations on the same questions each month.ü This chapter focuses on easily analyzing the closed financial results, rather

than facilitating the close.

General ledger periodic snapshot

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Year-to-Date Facts

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ü It would be helpful to store quarter-to-date or year-to-date additive totals on each fact row so they don’t need to calculate them.ü To-date column produce nonsensical, overstated results.

General Ledger Journal Transactions

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ü Analysts want to look at the detailed transactions to sort through the issue. ü You can complement the periodic snapshot with a detailed journal entry

transaction schema.

General Ledger Journal Transactions

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General ledger journal entry transactions.

General Ledger Journal Transactions

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Drilling Down Through a Multilevel Hierarchy

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ü Division < Department < Enterpriseü To model this hierarchy is by introducing the parent snapshot’s fact

table surrogate key in the fact table.ü So, you can define a parent/child relationship between rows.

Drilling Down Through a Multilevel Hierarchy

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Design for drilling down through multiple ledgers.

Financial Statements

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ü One of the primary functions of a general ledger system is to produce the organization’s official financial reports.ü Such as, the balance sheet and income statement.ü So, DW teams create complementary aggregated data that provides

simplified access to report information.

Budgeting Process

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ü Budgeting is seldom simply a once-per-year event. And series of event.ü Reflecting changes in business conditions or the realities of actual

spending versus the original budget.ü As the year unfolds, commitments to spend the budgeted monies are

made.

Budgeting Process

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Budgeting Process

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Budget schema

Ragged Variable Depth Hierarchies

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Organization rollup structure Organization dimension joined to fact table

The classic way to represent parent/child tree

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Classic parent/child recursive design

But, SQL did not provide a way to evaluate these recursive pointers.

Organization map bridge table

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Lower portion is omittedBuild a special kind of bridge table that is independent from

the primary dimension table

Joining organization map bridge table to fact table

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Joining organization map bridge table to fact table

Modifying Ragged Hierarchies

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The organization map bridge table can easily be modified

Alternative Ragged Hierarchy Modeling Approaches

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There is no bridge table. But there are two disadvantages

ü The definition of the hierarchy cannot easily be replaced

ü These schemes are vulnerable to a relabeling disaster in a large part of the tree due to a small change

Path-string approach

Modified preordered tree traversal approach

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Each node have the names Left and Right

ü Then all the nodes in tree can be found with the constraint

ü Left and right differ by 1, meaning there aren’t any children

Advantages of the Bridge Table Approach

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ü Alternative rollup structures to be selected at query time.ü Time varying ragged hierarchies.ü Limited impact when the tree structure is changed.

Consolidated Fact Tables

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Combine metrics from multiple business process.

ü Consolidated fact table can be useful, both in terms of performance and usability.

ü “Least common denominator”