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Group5 accounting
- 1. Chapter 7 : Journey to Accounting Prepared by: Akshay Kotalwar Arunesh Soni Mitali Barhanpurkar Rachit Mishra Tao Zhang
- 2. JSOM, UT Dallas 2 Types of Hierarchies JSOM, UT Dallas 2 1) Fixed Depth Hierarchy
- 3. JSOM, UT Dallas 3 • SLIGHTLY RAGGED • RAGGED JSOM, UT Dallas 3 2) Variable Depth Hierarchy
- 4. JSOM, UT Dallas 4 RECURSIVE POINTER • Way to represent parent/child tree structure. • Points from child node to parent node. 1 2 4 5 3 6 7 8 9 Recursive Pointer
- 5. JSOM, UT Dallas 5 1 2 4 5 3 6 7 8 9 PROBLEM 1 : ROLL UP ISSUE •Roll- ups don’t end up at same level •They are complex and slow.
- 6. JSOM, UT Dallas 6 PROBLEM 2 : SHARED OWNERSHIP 1 2 4 5 3 6 7 8 9 • Consider 60% ownership of 5 and 40% ownership of 6. • Paths have to be modified.
- 7. JSOM, UT DallasT 7 1 2 4 5 3 6 7 8 9 PROBLEM 3 : ORGANISATIONAL CHANGE • Major changes in the paths have to be made. • Reporting of past and future becomes an issue. The need to solve these problems brings us to the solution- the Bridge table!
- 8. Bridge Table • Essentially ‘bridges’ a dimension and fact table. • Preserves contents of dimensions and facts in raw form. • Solving the previously discussed problems of the recursive solution. JSOM, UT Dallas 8 Organization Dimension Organization Key (PK) Organization Name Organization Location … Organization Map Bridge Parent Organization Key (FK) Child Organization Key (FK) Depth from Parent Highest Parent Flag Lowest Child Flag General Ledger Fact Account Key (FK) Organization Key (FK) … … Amount Balance
- 9. Bridge Table - Structure • Record whole rollup structure • Define its grain as each path in the tree JSOM, UT Dallas 9 1 2 5 3 4 Parent Key Child Key Depth from parent Highest parent flag Lowest child flag 1 1 0 Y N 1 2 1 Y N 1 3 2 Y Y 1 4 2 Y Y 1 5 1 Y Y 2 2 0 N N 2 3 1 N Y 2 4 1 N Y 3 3 0 N Y 4 4 0 N Y 5 5 0 N Y
- 10. Bridge Table – Shared ownership variant • Department 4 outsources 60% of its work to another department 5. • Example of a shared ownership. JSOM, UT Dallas 10 1 2 5 3 4 Parent Key Child Key Depth from parent Highest parent flag Lowest child flag Owners hip Percent 1 1 0 Y N 1 2 1 Y N 1 3 2 Y Y 1 4 2 Y Y 1 5 1 Y Y 2 2 0 N N 2 3 1 N Y 2 4 1 N Y 40% 3 3 0 N Y 4 4 0 N Y 5 5 0 N Y 5 4 1 N Y 60%
- 11. JSOM, UT Dallas 11 Bridge Table – Shared ownership variant • Department 4 outsources 60% of its work to another department 5. • Example of a shared ownership. JSOM, UT Dallas 11 1 2 5 3 4 Parent Key Child Key Depth from parent Highest parent flag Lowest child flag Ownership Percent 1 1 0 Y N 1 2 1 Y N 1 3 2 Y Y 1 4 2 Y Y 1 5 1 Y Y 2 2 0 N N 2 3 1 N Y 2 4 1 N Y 40% 3 3 0 N Y 4 4 0 N Y 5 5 0 N Y 5 4 1 N Y 60%
- 12. JSOM, UT Dallas 12 JSOM, UT Dallas 12 Bridge Table – Shared ownership variant • Department 4 outsources 60% of its work to another department 5. • Example of a shared ownership. JSOM, UT Dallas 12 1 2 5 3 4 Parent Key Child Key Depth from parent Highest parent flag Lowest child flag Ownership Percent 1 1 0 Y N 1 2 1 Y N 1 3 2 Y Y 1 4 2 Y Y 1 5 1 Y Y 2 2 0 N N 2 3 1 N Y 2 4 1 N Y 40% 3 3 0 N Y 4 4 0 N Y 5 5 0 N Y 5 4 1 N Y 60%
- 13. JSOM, UT Dallas 13 Bridge Table - Advanced • Handle time varying ragged hierarchies JSOM, UT Dallas 13 1 2 5 3 4 1 2 5 3 4 Before 11/01/16 After 11/01/16
- 14. Bridge Table – Advantages • Offers exceptional flexibility • Accommodates SCD type 2 changes • Accommodates tree structure changes JSOM, UT Dallas 14
- 15. A quick revisit! JSOM, UT Dallas 15 Problems Solution 1. Slow rollup issues Percent ownership column 2. Multiple parents Begin and end dates 3. Organizational changes Lowest child-flag
- 16. THANK YOU! JSOM, UT Dallas 16
Editor's Notes
- From the original Dimension table or Fact table, we can’t find out the relationship between organizations. In the future, your boss might ask you to create a report for your department including all the small part. Then how can you aggregate these information? Answer is using Bridge Table Bridge table is a table to connect dimension table and Fact table contain all father-children relationship between organizations. Added : Bridge table preserves the contents of the dimension as well as the fact tables just as they are. Unlike the recursive relationships, where organizations were regarded as SCDs and a change in a parent node carried the risk of altering the entire branch, we don’t have to deal with that problem here.
- Take this simple tree structure to explain how does a bridge table work 5 nodes, one root node, 3 leaf nodes, one branch named a node with at least one child Paths, each record presents one path All self reference relationships (5) 1 depth relationships (4) 2 depth relationships (2) 4. Explain the Root flags, Leaf flags in detail. Say if 1,2,3, 4 and 5 are independent orgs. In an enterprise. To find total sales for Org 2, you would have to show total sales of Org 2, Org 3 as well as Org 4.
- Shared ownership Note that the 5th row also become a parent to the 4th row since the 5th organization is also a 50 per cent shareholder of the 4th organization. The last highlighted row shows the same.
- SCD (Slightly Change Dimension) List down the advantages.