Hall_AIS+7e+SM_Ch10

Hall_AIS 7e SM_Ch10 - CHAPTER 10 THE REA APPROACH TO DATABASE MODELING REVIEW QUESTIONS 1 A user view is the set of data that a particular user

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C HAPTER 10 T HE REA A PPROACH TO D ATABASE M ODELING R EVIEW Q UESTIONS 1. A user view is the set of data that a particular user needs to achieve his or her assigned tasks. 2. It is frameworks for designing accounting information systems that captures the operational meaning of the user's data and provides a concise description of it. 3. It is a unique version of an ER diagram consisting of three entity types (resources, events, and agents) and a set of associations linking them. 4. Economic resources are those things of economic value that are both scarce and under the control of the enterprise. 5. Economic events are phenomena that affect changes (increase or decrease) in resources 6. Support events include control, planning, and management activities that are related to economic events, but do not directly affect a change in resources. 7. Economic agents are individuals and departments that participate in an economic event. They are parties both inside and outside the organization with discretionary power to use or dispose of economic resources. 8. Each economic event in an exchange is mirrored by an associated economic event in the opposite direction. 9. View modeling is a process in which the database designer identifies and models the set of data that individual users need. The result of this process is an ER diagram depicting the users data model.
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Chapter 10 page 150 10.The labeled line represents the association or nature of the relationship between entities. 11.REA modeling focuses on value chain activities: those that use cash to obtain resources such as equipment, materials, and labor and those that employ these resources to earn new revenues. Traditional accounting activities such as recording a sale in the journal and setting up an account receivable are not value chain activities and need not be modeled. Capturing transaction data in sufficient detail adequately serves traditional accounting requirements. 12.Association is the nature of the relationship between two entities and is represented by the labeled line connecting them. 13.Cardinality describes the number of possible occurrences in one entity that are associated with a single occurrence in a related entity. 14.The four basic forms of cardinality are: zero or one (0,1), one and only one (1,1), zero or many (0,M), and one or many (1,M). 15.It is the process of combining multiple individual REA diagram into an integrated global or enterprise model. 16.The steps involved in view integration. 1. Consolidate the individual models 2. Define primary keys, foreign keys, and attributes 3. Construct physical database and produce user views 17. Typically one of the tables in a 1:1 association has a minimum cardinality of zero. When this is the case, the primary key of the table with the (1, 1) cardinality should be embedded as a foreign key in the table with the (0, 1) cardinality 18.The primary key of the 1 side table is embedded as a foreign key in the table of the M side.
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This note was uploaded on 07/08/2011 for the course ACG 3481 taught by Professor Dickinson during the Fall '08 term at University of Florida.

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Hall_AIS 7e SM_Ch10 - CHAPTER 10 THE REA APPROACH TO DATABASE MODELING REVIEW QUESTIONS 1 A user view is the set of data that a particular user

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