TAILIEUCHUNG - Lecture Accounting information systems: Basic concepts and current issues (3rd edition): Chapter 8 - Robert L. Hurt

Chapter 8 - REA modeling. After studying this chapter you will be able to: Compare and contrast view-driven and event-driven accounting information systems, use REA modeling to represent an event-driven AIS, use a REA model to design a relational database for an event-driven AIS. | Chapter 8 REA Modeling Outline Expected outcomes Classes of AIS REA modeling description REA modeling illustration Relational database design Expected outcomes Compare and contrast view-driven and event-driven AIS. Use REA modeling to represent an event-driven AIS. Use a REA model to design a relational database for an event-driven AIS. Classes of AIS View-driven Traditional Collects limited data designed to produce general-purpose financial statements IT may / may not be present Common IT: general ledger software Event-driven More sophisticated Collects broader range of data for decision making IT nearly always present Common IT: relational database software and / or ERP system REA modeling description Systems documentation technique often used to describe event-driven AIS Three columns Resources Events Agents Focus on strategically significant operating events Elements linked via cardinalities Cardinalities can be used to create normalized relational database tables REA modeling description Lecture break 8-1 What resources, events and agents are described in the short sequence of events on the right? A customer submits an order online. An order clerk verifies inventory availability from an electronic database. REA modeling illustration Receive order. Customer Order clerk Inventory Notice the elements’ layout. Resources on the left, events in the middle, agents on the right. REA modeling illustration Receive order. Customer Order clerk Inventory (1,*) Every “receive order” event involves one to many inventory items. (1,1) (1,1) (0,*) Every inventory item can be involved in zero to many “receive order” events. (0,*) (0,*) REA modeling illustration Lecture break 8-2 The preceding REA model explains the cardinalities between “inventory” and “receive order.” Explain the remaining cardinalities in the model using similar language. Relational database design Cardinalities give a lot of information about needed database tables. All tables should be in 3NF: .

• Kế toán - Kiểm toán
• Accounting information systems
• Lecture Accounting information systems
• Information systems
• REA modeling
• Database design
• Accounting information systems
• Lecture Accounting information systems
• Hệ thống thông tin kế toán
• Accounting information
• Control information
• Information systems controls
• Information security
• System reliability
• Accounting system
• Systems development life cycle
• Systems design
• Value of information
• Business process
• Business process cycles
• Systems development
• Systems analysis
• Auditing computer
• Auditing process
• Privacy controls
• Processing integrity
• Availability controls
• Financial Accounting
• Principles of financial accounting
• Fundamental system principles
• Accounting systems
• Production cycle
• Human resources management
• General ledger
• AIS development strategies
• Reporting Systems
• Accounting information system
• AIS super system
• Computer accounting
• System security
• The accountant
• Information technology
• Documenting accounting information systems
• Data modeling
• Enterprise resource planning systems
• ERP systems
• Value chain
• Supply chain
• Decision structure
• Control frameworks
• Internal controls
• COBIT framework
• Accounting cycle
• Transaction processing
• Internal control
• Control environment