Professional Documents
Culture Documents
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
Make Sale
18-3
18-4
Get Time
18-5
REA Redundancies
Separate REA for an organization will have redundant entities
Resource
Each resource entity must be connected to:
The resource entity is linked to event entities in one business cycle and to event entities in the other cycle One event that increases the resource and, One event that decreases the resource No effect on cardinality
18-6
REA Redundancies
Events and Agents
Alters the minimum cardinalities associated with the other events that are related to the merged events or agents
May be linked to either an event or agent that is part of one business cycle or to an event or agent that is part of another cycle but cannot be linked to both events or agents at the same time
The minimum cardinality associated with the other events and agents must be 0 in the integrated REA diagram
Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall
18-7
Expenditure Cycle
Revenue Cycle
Make Sale
Payroll Cycle
Get Time
18-8
Make Sale
18-9
The cardinality between Disburse Cash and Supplier and Employee (as payee) is now 0 to 1, that is, a disbursement can be made to the supplier or the employee but not both!
Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall
18-10
The cardinality between Disburse Cash and Supplier and Employee (as payee) is now 0 and 1, that is, a disbursement can be made to the supplier or the employee but not both!
Supplier
Employees (Cashier)
Disburse Cash
The cardinality between Disburse Cash and Receive Inventory and Time Worked is now 0 and 1, that is, a disbursement can be made to the for Accounts Payable (Receive Inventory) or Payroll (Time Worked) but not both!
Get Time
Employees Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall
18-11
18-13
18-14
18-15
1:M Relationships
Primary key of entity that can be linked to multiple instances of the other will become the foreign key in the other table.
18-16
Ledgers
Information contained in resource tables
Financial statements
Information contained in resources and Information on imbalances
Accounts receivable Sales transactions for which customer payments have not yet been received Accounts payable Purchases from suppliers that have not yet been paid
Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall
18-17