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HAPTER 15 Database Design Using the REA Data Model
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object]
ENTITY-RELATIONSHIP DIAGRAMS ,[object Object],[object Object]
ENTITY-RELATIONSHIP DIAGRAMS ,[object Object],[object Object],[object Object],[object Object]
ENTITY-RELATIONSHIP DIAGRAMS Enrollment Students ,[object Object],[object Object]
ENTITY-RELATIONSHIP DIAGRAMS ,[object Object],Enrollment Students Line Items
ENTITY-RELATIONSHIP DIAGRAMS ,[object Object],Enrollment Students
ENTITY-RELATIONSHIP DIAGRAMS ,[object Object],Enrollment Students Enrollment Number Enrollment Date Enrollment Time Student ID No. Student Name Student Address
ENTITY-RELATIONSHIP DIAGRAMS ,[object Object],Enrollment Students Student ID No., Student Name, Student Address Student Enrollment No., Enrollment Date, Enrollment Time Enrollment Attributes Entity Name
ENTITY-RELATIONSHIP DIAGRAMS ,[object Object],[object Object],Enrollment Students Student ID No., Student Name, Student Address Student Enrollment No., Enrollment Date, Enrollment Time Enrollment Attributes Entity Name
ENTITY-RELATIONSHIP DIAGRAMS ,[object Object],[object Object],[object Object]
ENTITY-RELATIONSHIP DIAGRAMS ,[object Object],[object Object],[object Object],[object Object]
ENTITY-RELATIONSHIP DIAGRAMS ,[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object]
THE REA DATA MODEL ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE REA DATA MODEL ,[object Object],[object Object],[object Object],[object Object]
THE REA DATA MODEL ,[object Object],[object Object],[object Object],[object Object],[object Object]
THE REA DATA MODEL ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE REA DATA MODEL ,[object Object],Employee Customer Employee Sales Receive Cash Inventory Cash Accounts
THE REA DATA MODEL ,[object Object],Employee Customer Employee Sales Receive Cash Inventory Cash Accounts
THE REA DATA MODEL ,[object Object],Employee Customer Employee Sales Receive Cash Inventory Cash Accounts
THE REA DATA MODEL ,[object Object],Employee Customer Employee Sales Receive Cash Inventory Cash Accounts
THE REA DATA MODEL ,[object Object],Employee Customer Employee Sales Receive Cash Inventory Cash Accounts
THE REA DATA MODEL ,[object Object],Employee Customer Employee Sales Receive Cash Inventory Cash Accounts
THE REA DATA MODEL ,[object Object],[object Object],[object Object]
THE REA DATA MODEL Event A Event B Resource A Resource B
THE REA DATA MODEL ,[object Object],[object Object],[object Object],[object Object]
THE REA DATA MODEL Event A Event B Resource A Resource B
THE REA DATA MODEL ,[object Object],[object Object],[object Object],[object Object],[object Object]
THE REA DATA MODEL Agent A Agent B Agent C Event A Event B Resource A Resource B
THE REA DATA MODEL ,[object Object]
THE REA DATA MODEL ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE REA DATA MODEL ,[object Object],[object Object],[object Object]
THE REA DATA MODEL ,[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],THE REA DATA MODEL Give Inventory Get Cash
[object Object],[object Object],THE REA DATA MODEL Give Cash Get Inventory
[object Object],THE REA DATA MODEL Give (Use) Raw Materials Give (Use) Employee Time Give (Use) Machinery & Equipment Get Finished Goods Inventory
[object Object],[object Object],THE REA DATA MODEL Give Cash Get Employee Time
[object Object],[object Object],THE REA DATA MODEL Give Cash Get Cash
THE REA DATA MODEL ,[object Object],[object Object],[object Object],[object Object],[object Object]
THE REA DATA MODEL ,[object Object],[object Object],[object Object],[object Object]
THE REA DATA MODEL ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
DEVELOPING AN REA DIAGRAM ,[object Object],[object Object]
DEVELOPING AN REA DIAGRAM ,[object Object],[object Object],[object Object],[object Object],[object Object]
DEVELOPING AN REA DIAGRAM ,[object Object],[object Object],[object Object],[object Object],[object Object]
STEP ONE:  IDENTIFY RELEVANT EVENTS ,[object Object],[object Object],[object Object],[object Object]
STEP ONE:  IDENTIFY RELEVANT EVENTS ,[object Object],[object Object],[object Object],[object Object],[object Object]
STEP ONE:  IDENTIFY RELEVANT EVENTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
STEP ONE:  IDENTIFY RELEVANT EVENTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
STEP ONE:  IDENTIFY RELEVANT EVENTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
STEP ONE:  IDENTIFY RELEVANT EVENTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
STEP ONE:  IDENTIFY RELEVANT EVENTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
STEP ONE:  IDENTIFY RELEVANT EVENTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
STEP ONE:  IDENTIFY RELEVANT EVENTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
STEP ONE:  IDENTIFY RELEVANT EVENTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
STEP ONE:  IDENTIFY RELEVANT EVENTS ,[object Object],[object Object],[object Object]
STEP ONE:  IDENTIFY RELEVANT EVENTS ,[object Object],[object Object],[object Object]
STEP ONE:  IDENTIFY RELEVANT EVENTS ,[object Object]
STEP ONE:  IDENTIFY RELEVANT EVENTS Sale Receive Cash Take Order
DEVELOPING AN REA DIAGRAM ,[object Object],[object Object],[object Object],[object Object],[object Object]
STEP TWO:  IDENTIFY RESOURCES AND AGENTS ,[object Object],[object Object],[object Object],[object Object],[object Object]
STEP TWO:  IDENTIFY RESOURCES AND AGENTS Sale Receive Cash Take Order ,[object Object]
STEP TWO:  IDENTIFY RESOURCES AND AGENTS Sale Receive Cash Take Order ,[object Object]
STEP TWO:  IDENTIFY RESOURCES AND AGENTS Sale Receive Cash Take Order ,[object Object],Inventory
STEP TWO:  IDENTIFY RESOURCES AND AGENTS Sale Receive Cash Take Order ,[object Object],Inventory
STEP TWO:  IDENTIFY RESOURCES AND AGENTS Sale Receive Cash Take Order ,[object Object],Inventory
STEP TWO:  IDENTIFY RESOURCES AND AGENTS Sale Receive Cash Take Order ,[object Object],Inventory Cash
STEP TWO:  IDENTIFY RESOURCES AND AGENTS Sale Receive Cash Take Order ,[object Object],Inventory Cash
STEP TWO:  IDENTIFY RESOURCES AND AGENTS Sale Receive Cash Take Order ,[object Object],Inventory Cash
STEP TWO:  IDENTIFY RESOURCES AND AGENTS Sale Receive Cash Take Order ,[object Object],Inventory Cash
STEP TWO:  IDENTIFY RESOURCES AND AGENTS ,[object Object],[object Object],[object Object]
STEP TWO:  IDENTIFY RESOURCES AND AGENTS Sale Receive Cash Take Order ,[object Object],Inventory Cash Customer Employee
STEP TWO:  IDENTIFY RESOURCES AND AGENTS Sale Receive Cash Take Order ,[object Object],Inventory Cash Customer Employee Customer
STEP TWO:  IDENTIFY RESOURCES AND AGENTS Sale Receive Cash Take Order ,[object Object],Inventory Cash Customer Employee Customer Employee
DEVELOPING AN REA DIAGRAM ,[object Object],[object Object],[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object],[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Customer ,[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Customer ,[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Customer ,[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Customer ,[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Customer ,[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Customer ,[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Customer ,[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Take Order ,[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object],[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Customer ,[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Inventory Sale ,[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Cash Receipt Sale ,[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Cash Receipt Sale ,[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Cash Receipt Sale ,[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Cash Receipt Sale ,[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Receive Cash Take Order Inventory Cash Customer Employee Customer Employee
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object],[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Receive Cash Take Order Inventory Cash Customer Employee Customer Employee ,[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Receive Cash Take Order Inventory Cash Customer Employee Customer Employee ,[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Receive Cash Take Order Inventory Cash Customer Employee Customer Employee
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Receive Cash Take Order Inventory Cash Customer Employee Customer Employee
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Receive Cash Take Order Inventory Cash Customer Employee Customer Employee
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Receive Cash Take Order Inventory Cash Customer Employee Customer Employee
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Receive Cash Take Order Inventory Cash Customer Employee Customer Employee
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object],[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Receive Cash Take Order Inventory Cash Customer Employee Customer Employee
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Receive Cash Take Order Inventory Cash Customer Employee Customer Employee
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Receive Cash Take Order Inventory Cash Customer Employee Customer Employee
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
STEP THREE:  DETERMINE CARDINALITIES OF RELATIONSHIPS ,[object Object],[object Object],[object Object],[object Object]
SUMMARY ,[object Object],[object Object],[object Object]

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Ais Romney 2006 Slides 19 Ais Development Strategies
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Ais Romney 2006 Slides 18 Introduction To Systems Development
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Ais Romney 2006 Slides 17 Special Topics In Rea
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Ais Romney 2006 Slides 16 Implementing An Rea
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Ais Romney 2006 Slides 14 General Ledger And Reporting System
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Ais Romney 2006 Slides 12 The Production Cycle
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Ais Romney 2006 Slides 11 The Expenditure Cycle
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Ais Romney 2006 Slides 10 The Revenue Cycle
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Ais Romney 2006 Slides 09 Auditing Computer Based Is
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Ais Romney 2006 Slides 08 Is Control2
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Ais Romney 2006 Slides 15 Database Design Using The Rea

  • 1. HAPTER 15 Database Design Using the REA Data Model
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  • 40. THE REA DATA MODEL Event A Event B Resource A Resource B
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  • 42. THE REA DATA MODEL Event A Event B Resource A Resource B
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  • 44. THE REA DATA MODEL Agent A Agent B Agent C Event A Event B Resource A Resource B
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  • 73. STEP ONE: IDENTIFY RELEVANT EVENTS Sale Receive Cash Take Order
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  • 115. STEP THREE: DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Receive Cash Take Order Inventory Cash Customer Employee Customer Employee
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  • 120. STEP THREE: DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Receive Cash Take Order Inventory Cash Customer Employee Customer Employee
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  • 122. STEP THREE: DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Receive Cash Take Order Inventory Cash Customer Employee Customer Employee
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  • 124. STEP THREE: DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Receive Cash Take Order Inventory Cash Customer Employee Customer Employee
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  • 126. STEP THREE: DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Receive Cash Take Order Inventory Cash Customer Employee Customer Employee
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  • 128. STEP THREE: DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Receive Cash Take Order Inventory Cash Customer Employee Customer Employee
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  • 130. STEP THREE: DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Receive Cash Take Order Inventory Cash Customer Employee Customer Employee
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  • 135. STEP THREE: DETERMINE CARDINALITIES OF RELATIONSHIPS Sale Receive Cash Take Order Inventory Cash Customer Employee Customer Employee
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