Module 1 Lagniappe

Supplement to Module 1 PWC SQL Case Study.

PWC SQL Case Study

Information not discussed in class

Data Lineage

• Data lineage refers to how the information flows from source systems to destination systems, such as analytical environments

Key Questions to ask:

• Are all needed records from the source system transferred to the destination system?

• Are Critical Data Elements required in the destination system transferred?

• Is data transferred from source to destination at the right frequency?

• While transforming the data, are required business rules applied to the attributes?

What is an ERP System

• An Enterprise Resource Planning or ERP system provides a platform to integrate the internal and external management of information across an organization

• Information in the ERP system can include:

  • Finance and accounting

  • Supply chain

  • Manufacturing

  • Sales

  • Human resources

General ledger and sub-ledger

• ERP modules (or subledgers) store information unique to various business processes

• All the modules roll up to the General Ledger

• For example, the Property, Plant and Equipment (PP&E) module stores information about an asset’s useful life, salvage value, date placed in service, depreciation, etc.

  

Automated Journal Entries

• Sub-ledger transactions account for a substantial amount of the journal entries posted to the general ledger

• Transactions in the subledger can be a result of automated entries or user activity

• Subledger activity then flows into the General Ledger

Manual Journal Entries

• Users can also book manual journal entries directly to the general ledger

• Because these entries are not entered through the normal sub-ledger business processes, these types of entries typically present higher risk

  

Transactions and master data

• ERP modules include multiple tables with different types of information about a transaction
• Key data fields sit in multiple data tables creating relationships across the data
• Multiple data tables are read, updated, etc. even for simple transactions
• Within the ERP, each accounting process has configuration settings that ensure transactions are processed correctly and consistently

Transactional data

• Generated as a result of a specific transaction

Master data

• Not related to specific events but required for transactions of a given type

Common ERP Systems

• SAP

• Oracle EBS

• Oracle JD Edwards

• Oracle Peoplesoft

• Others ERP include:

  • Quickbooks

  • Microsoft Dynamics

  • NetSuite

  • Workday