Chapter 7 ACCOUNTING INFORMATION SYSTEMS DR. PATRICIA NAVARRO
Relational Database Design • Companies identify attributes needed by the accounting system. • The attributes are then identified with the entities they pertain to. • Then, a data model is constructed showing the entity associations. • The tables are then normalized, removing problematic data dependencies.
Design Approaches • Entity-Relationship Diagrams • A visual representation of how the entities (tables) are related to one-another. • Resource-Entity-Agent (REA) Diagrams • A visual representation for accounting information systems.
REA Data Model 4 ACC 409/609 DR. PATRICIA NAVARRO• Resources • Things of economic value to an organization and are the objects of exchanges with agents (e.g., inventory, cash) • Events • Activities that increase or decrease resources directly or planning, control, and management activities that indirectly relate to economic events but do not change the resources • Agents • The people inside and outside an organization who are involved in the events
Expert's Answer
Chat with our Experts
Want to contact us directly? No Problem. We are always here for you
Your future, our responsibilty submit your task on time.
Order Now
Get Online
Assignment Help Services
