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What is SQL? How is SQL like an Access query? How is it different? Why might...

  1. What is SQL?
  2. How is SQL like an Access query?
  3. How is it different?
  4. Why might an accountant or auditor need to be familiar with SQL?

Accounting Information System

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Answer #1
  1. SQL :

SQL refers to “ structured query language”. It is a query/command-based programming language which is used to communicate with the database in terms of deletion, updating, retrieval of data etc. Some of the most common RDMS that use SQL are Oracle, Access, Microsoft SQL server etc.

Access query :

An access query is basically a request that is made for fetching the results of data and to perform actions on data.

  1. Similarity between SQL and Access query :

  • SQL queries and Access queries both are meant to communicate with their respective databases.

  • Both queries can be used to perform action to fetch, update, delete and select data from the database.

  1. Difference between SQL and Access query :

  • SQL queries have higher specifications than that of MS Access queries.

  • The maximum size Of SQL database can be up to 524272 terabytes and the maximum size of Access databases can be up to 2 gigabytes only.

  • Access stores its query results and data in specific format which is meant for Access Jet Database Engine. SQL database stores is a programming language which is meant specifically for relational database management system.
  • Access along with access queries also have special filters which can be used to fetch the data from the database. However, SQL can fetch data only by use of Select command or statement.
  • SQL queries are more scalable than Access queries.
  1. Need of SQL for an auditor or accountant :
  • An accountant deals with the records related to the business transactions of an enterprise or organization. Similarly, an auditor also deals with records regarding accuracy and efficiency of the financial documents so that the organizations can comply the tax laws.
  • As the accountants and auditors have to deals with data and records daily, they must know how to fetch, update and modify that data.
  • With the help of SQL, aggregation of data can also be done very easily which is a daily and essential task of accountants and auditors.
  • Thus, being familiar with SQL will help the accountants and auditors to complete their tasks with more convenience.
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