week 9 - acc130_Ch17_REA-SpTopics_pjs-v1

week 9 - acc130_Ch17_REA-SpTopics_pjs-v1 - for the...

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Special Topics in REA  Modeling Pamela J. Schmidt ACC 5130 Chapter 17 Adapted from material by Dr. Myles Stern © 2010
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Special Topics in REA  Modeling Modeling more activities Revenue cycle Expenditure cycle Moving between REA and Data Flow  diagrams (not covered in the textbook) Modeling more entities Locations Intellectual Property 
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Special Topics in REA  Modeling Modeling more relationships Many-to-many relationships between event  and agent Resource and agent Agent and agent
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Special Topics in REA  Modeling Modeling other accounting cycles Production  HRM/Payroll (textbook only) Financing activities (textbook only)
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Figure  17-1:  Extended Partial  Revenue  Cycle Modeling more  activities
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Figure  17-1:  Extended Partial  Revenue  Cycle REA diagram and  DFD
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Event in REA is a  process in DFD.
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Resource in REA  is a data store in  DFD.
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External  agent in  REA is an  External  Entity  in DFD.
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Internal  agent in  REA is not  modeled explicitly   in DFD. It’s part of  a process.
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Data flows  in the  DFD are not  shown explicitly in  the REA diagram.
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Figure 17-4:  Extended  REA Diagram 
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Unformatted text preview: for the Expenditure Cycle Modeling more activities Figure 17-4: Extended REA Diagram for the Expenditure Cycle Employee roles Figure 17-4: Extended REA Diagram for the Expenditure Cycle Locations Figure 17-4: Extended REA Diagram for the Expenditure Cycle M:N Agent-Event Relationship Figure 17-4: Extended REA Diagram for the Expenditure Cycle Relationship between resource and agent Figure 17-6: Partial REA Diagram for the Production Cycle Figure 17-6: Partial REA Diagram for the Production Cycle New entities: Intellectual Property (Labor) Figure 17-6: Partial REA Diagram for the Production Cycle Agent-to-agent relationship Figure 17-6: Partial REA Diagram for the Production Cycle Examine these cardinalities. Figure 17-6: Partial REA Diagram for the Production Cycle Examine these cardinalities. Figure 17-6: Partial REA Diagram for the Production Cycle Does this model link the routing and the bill of materials?...
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week 9 - acc130_Ch17_REA-SpTopics_pjs-v1 - for the...

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