This preview shows pages 1–3. Sign up to view the full content.
This preview has intentionally blurred sections. Sign up to view the full version.View Full Document
Unformatted text preview: 10/25/2010 1 From REA Model to Relational Database Pamela J. Schmidt ACC 5130 Chapter 15 and 16 Review: REA Accounting Models ¡ What are these types of entities? ¡ Their relationship? Cash Cash Receipts Check-Out Clerk Customer Inventory Sales Check-Out Clerk Customer Payment Received Economic Duality Items Purchased Takes Cash Makes Payment Hands Over Items Receives Goods REA Review: ¡ What process are these events in? ¡ Which are R, E and A? Work in Process Materials added to production Production Worker Raw Materials Materials taken Stockroom Clerk Items Added Items Requisitioned Economic Duality Signs Requisition Accepts Requisition Receives Items Hands Over Items 10/25/2010 2 Cardinalities ¡ Definition: “Number of instances of one entity that can be linked to each specific instance of another entity” ¡ Each entity in REA diagram represents a ‘set’ ¡ Each specific customer or event represents an ‘instance’ of that entity ¡ Note: entity is to DB table, as instance is to one record in a database table for that entity ¡ Ex: in customer set (table), Jane Doe is one instance (record/row) ¡ Cardinalities are represented by symbols in REA diagram ¡ Must reflect the Business Policies of the company ¡ Cardinalities are important for database table design ¡ Determine (1:1), (1:N) and (M:N) relations between DB tables-14- Cardinalities Cardinalities Sales Cash Receipts (1,1) (0,1) Economic Duality...
View Full Document
This note was uploaded on 01/28/2011 for the course ACC 5130 taught by Professor Schmidt during the Fall '10 term at Wayne State University.
- Fall '10