week 9 - Ch16_REA-DB_fall2010-post

week 9 - Ch16_REA-DB_fall2010-post - From REA Model to...

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Unformatted text preview: 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 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...
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week 9 - Ch16_REA-DB_fall2010-post - From REA Model to...

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