Database Management System (DBMS) : Database is an important programme or software. It records all the useful and relevant information relating to a business at one centralized place. Data may relate to number of files, salaries appointments, retirements, sales, purchases, accounts receivables and accounts payable, incomes and expenditures etc. These data are generally stored on a floppy discs. The Database Management (DBM) converts the data into useful information. The data fed into the computer may be rearranged in a desired order and different calculations can be performed according to the need of the business. So, If the data of sales have been fed into the computer, we may very well know total sales of the month, average sale, the amount of collection, percentage of profit on sales, etc,
