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HAPTER 16

HAPTER 16. Implementing an REA Model in a Relational Database. Employees (Salesperson). Call on Customer. Suppliers. Customer. Take Cust. Order. Inventory. Order Inventory. Employees. Employees (Salesperson). Receive Inventory. Customer. Suppliers. Sales. Employees (Cashier).

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HAPTER 16

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  1. HAPTER 16 Implementing an REA Model in a Relational Database

  2. Employees (Salesperson) Call on Customer Suppliers Customer Take Cust. Order Inventory Order Inventory Employees Employees (Salesperson) Receive Inventory Customer Suppliers Sales Employees (Cashier) Employees (Cashier) Receive Cash Disburse Cash Cash Time Worked Employee Time Employees (as Payees) • The revenue cycle appears in yellow. Employees (Supervisor)

  3. IMPLEMENTING AN REA DIAGRAM IN A RELATIONAL DATABASE • The three steps to implementing an REA diagram in a relational database are: • Create a table for: • Each distinct entity in the diagram. • Each many-to-many relationship. • Assign attributes to appropriate tables. • Use foreign keys to implement one-to-one and one-to-many relationships. • As discussed previously, REA diagrams will differ across organizations because of differences in business policies.

  4. EXAMPLE Below is a sample REA diagram for a very simple revenue cycle. Customer Inventory Sale Employee Customer Cash Receive Cash

  5. EXAMPLE

  6. 335 Students - this is all you need to know from chapter 16 - the first slide just gives an example of what an REA would look like for multiple cycles (sales, purchases, and payroll) - the second slide gives the rules for moving from an REA to normalized data - the remaining slides give an example of how an REA diagram can be operationalized in a set of database tables

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