TAILIEUCHUNG - Lecture Accounting information systems (13/e) – Chapter 18: Implementing an REA model in a relational database

In this chapter, the learning objectives are: Integrate separate REA diagrams for individual business cycles into a single, comprehensive organization-wide REA diagram; build a set of tables to implement an REA model of an AIS in a relational database; explain how to write queries to retrieve information from an AIS relational database built according to the REA data model. | Implementing an REA Model in a Relational Database Chapter 18 18-1 Learning Objectives Integrate separate REA diagrams for individual business cycles into a single, comprehensive organization-wide REA diagram. Build a set of tables to implement an REA model of an AIS in a relational database. Explain how to write queries to retrieve information from an AIS relational database built according to the REA data model. 18-2 Combining REA Diagrams Individual REA diagrams can be combined to form an integrated REA diagram by: Merging redundant resource entities (., inventory is acquired in expenditure cycle and reduced in the sales cycle) Merging redundant event entities (., disburse cash event appears in the expenditure cycle and the payroll cycle) 18-3 Integrated REA Diagram Rules Every event must be linked to at least one resource. Every event must be linked to two agents who participate in that event. Every event that involves the disposition of a resource must be linked to an event that involves the acquisition of a resource (give-get exchange). Every resource must be linked to at least one event that increments that resource and to at least one event that decrements that resource. If event A can be linked to more than one other event, but cannot be linked simultaneously to all of those other events, then the REA diagram should show that event A is linked to a minimum of 0 of each of the other events. If an event can be linked to any one of a set of agents, then the ERA diagram should show that event is linked to a minimum of 0 of each of those agents. 18-4 Using an REA Diagram to Build a Relational Database Create tables for each distinct entity and M:N relationship Assign attributes to each table Identify primary keys Concatenated keys for M:N relationship table Use foreign keys to implement 1:1 and 1:N relationships 18-5 Deriving Accounting Information from REA Diagram Journals Information contained in event tables Ledgers Information contained in resource tables (increment and decrements of events) Financial statements Information contained in resources and events using a set of queries Management reports Financial and nonfinancial information 18-6 Key Term Concatenated keys 18-7

• Kế toán - Kiểm toán
• REA model
• Relational database
• Accounting information systems
• Lecture Accounting information systems
• Hệ thống thông tin kế toán
• Combining REA diagrams
• Accounting information systems
• Lecture Accounting information systems
• REA redundancies
• The REA data model
• Database design
• Database design process
• REA data model
• System analysis process