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Accounting information system an overview 9e bodnar and hopwood 2015 chapter 19

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Special Topics in REA Modeling Chapter 19 Copyright © 2015 Pearson Education, Inc 19-1 Learning Objectives • Develop REA data models for a variety of organizations besides retail stores • Develop REA data models for the HR/payroll, manufacturing, and capital assets business cycles Copyright © 2015 Pearson Education, Inc 19-2 REA Extensions • Additional revenue events ▫ Call on customer ▫ Take customer order ▫ Fill customer order • Additional expenditure events ▫ Request inventory • Employee Roles ▫ Include as an attribute in the employee table • Locations ▫ Modeled with resources (e.g., warehouse) Copyright © 2015 Pearson Education, Inc 19-3 REA Extensions: Sales of Services Copyright © 2015 Pearson Education, Inc 19-4 REA Extensions: Acquired Services Copyright © 2015 Pearson Education, Inc 19-5 REA Extensions: Rental Transactions Copyright © 2015 Pearson Education, Inc 19-6 REA Extensions: Production Cycle Copyright © 2015 Pearson Education, Inc 19-7 REA Extensions: HR/Payroll Copyright © 2015 Pearson Education, Inc 19-8 REA Extensions: Financing Activities Copyright © 2015 Pearson Education, Inc 19-9 ... Copyright © 2015 Pearson Education, Inc 19- 7 REA Extensions: HR/Payroll Copyright © 2015 Pearson Education, Inc 19- 8 REA Extensions: Financing Activities Copyright © 2015 Pearson Education, Inc 19- 9... Education, Inc 19- 4 REA Extensions: Acquired Services Copyright © 2015 Pearson Education, Inc 19- 5 REA Extensions: Rental Transactions Copyright © 2015 Pearson Education, Inc 19- 6 REA Extensions:... variety of organizations besides retail stores • Develop REA data models for the HR/payroll, manufacturing, and capital assets business cycles Copyright © 2015 Pearson Education, Inc 19- 2 REA Extensions

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