Accounting information system an overview 9e bodnar and hopwood 2015 chapter 17

Database Design Using the REA Data Model Chapter 17... Learning Objectivesimplementing a database system.. reveals about the business activities and policies of the organization being mo

Database Design Using the REA Data Model

Chapter 17

Learning Objectives

implementing a database system

database

reveals about the business activities and policies

of the organization being modeled

Database Design Process

Data Modeling

represents all aspects of the organization,

including its interactions with the external

environment

▫ Entity-relationship (E-R) diagrams

▫ REA data model

REA Modeling

• Resources

▫ Things that have economic value to the

organization (e.g., inventory, cash)

• Events

▫ Various business activities that management wants

to collect information on

• Agents

▫ People and organizations that participate in events

REA Basic Template

Creating an REA Model

▫ Give-get exchange (economic duality)

▫ Resource reduced in give event

▫ Resource acquired in get event

▫ Nature of the relationship between the two entities

Cardinality Notation Methods

▫ Graphical symbols represent minimum–

maximum cardinalities

▫ Pairs representing the minimum–maximum

cardinalities

▫ Pairs representing the minimum–maximum

cardinalities

Key Terms

• Data modeling

• Entity-relationship (E-R) diagram

• REA data model

• Resources

• Events

• Agents

• Cardinalities

• Minimum cardinality

• Maximum cardinality

• One-to-One (1:1) relationship

• One-to-Many (1:N)

relationship

• Many-Many (M:N)

relationship 17-9