special topics in rea modeling copyright © 2012 pearson education, inc. publishing as prentice hall...

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Special Topics in REA Modeling Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 19-1

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Page 1: Special Topics in REA Modeling Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 19-1

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

Special Topics in REA Modeling

19-1

Page 2: Special Topics in REA Modeling Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 19-1

Learning Objectives

Develop REA data models for a variety of organizations besides retail stores.

Develop REA data models for the HR/payroll, manufacturing, and capital assets business cycles.

19-2

Page 3: Special Topics in REA Modeling Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 19-1

Copyright 2012 © Pearson Education, Inc. publishing as Prentice Hall 19-3

Extended REA Revenue Cycle

1:1

1:M

1:1

M:1

Page 4: Special Topics in REA Modeling Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 19-1

Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall

Extended REA Expenditure Cycle

19-4

Loca

tion

s

Page 5: Special Topics in REA Modeling Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 19-1

Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall

REA for Service Revenue

19-5

Page 6: Special Topics in REA Modeling Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 19-1

Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall

REA Model for Service Acquisition

19-6

Page 7: Special Topics in REA Modeling Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 19-1

Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall

REA for Rental Revenue

19-7

1:1

1:M

Page 8: Special Topics in REA Modeling Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 19-1

Copyright 2012 © Pearson Education, Inc. publishing as Prentice Hall

REA Model of Production Cycle

19-8

Page 9: Special Topics in REA Modeling Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 19-1

Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall

REA Model of HRM/Payroll

19-9

Page 10: Special Topics in REA Modeling Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 19-1

Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall

REA Model of Financing Activity

19-10