Core Concepts of Accounting Information Systems 12th Edition by Carolyn Strand Norman, Mark Simkin

Exercise 13

Swan's Supplies (Normalizing Data) Swan's Supplies is a wholesaler of sporting goods equipment for retailers in a local metropolitan area. The company buys sporting goods equipment direct from manufacturers and then resells them to individual retail stores in the regional area. The raw data in Figure 3-21 illustrate some of the information required for the company's purchase order system. As you can see, this information is characteristic of accounting purchase order systems but is not well organized. In fact, because of the repeating groups in the rightmost columns, it cannot even be stored in a database system.
Requirements
Store this data in a spreadsheet to make it easy to manipulate. Then perform each of the following tasks in turn:
1. Reorganize the data in first normal form and print your spreadsheet. Why is your data in first normal form?
2. Reorganize the data from part 1 into second normal form and print your spreadsheet. Why is your data in second normal form?
3. Reorganize the data from part 2 into third normal form and print your spreadsheet. Why is your data in third normal form?