Accounting Essay 2 pages must answer all questions
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romney_ais14_stppt_17.pptxAccounting Information Systems
Fourteenth Edition
Chapter 17
Database Design Using the REA Data Model
Copyright © 2018 Pearson Education, Inc. All Rights Reserved
Copyright © 2018 Pearson Education, Inc.
Chapter 17: Database Design Using the REA Data Model
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Learning Objectives
Discuss the steps for designing and implementing a database system.
Explain the nature and use of Entity-Relationship (E-R) diagrams.
Explain the content and purpose of the REA data model.
Read an REA diagram and explain what it reveals about the business activities and policies of the organization being modeled.
Copyright © 2018 Pearson Education, Inc.
Chapter 17: Database Design Using the REA Data Model
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Database Design Process
Copyright © 2018 Pearson Education, Inc.
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Chapter 17: Database Design Using the REA Data Model
Copyright © 2018 Pearson Education, Inc.
Chapter 17: Database Design Using the REA Data Model
Slide 1 - ‹#›
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Data Modeling
Process of defining a database so that it faithfully represents all aspects of the organization, including its interactions with the external environment.
Entity-relationship (E-R) diagrams
REA data model
Copyright © 2018 Pearson Education, Inc.
Chapter 17: Database Design Using the REA Data Model
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Entity-Relationship Diagrams
Entity-Relationship (E-R) diagrams are a graphical way to diagram the relationships between entities
An entity is anything that the organization wants to collect and store information
For AIS database design, the decision is understanding what entities should be included.
REA diagrams are E-R diagrams specifically designed for AIS.
Copyright © 2018 Pearson Education, Inc.
Chapter 17: Database Design Using the REA Data Model
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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 (both internal (e.g., employees) and external (e.g., customers/vendors) to the organization)
Copyright © 2018 Pearson Education, Inc.
Chapter 17: Database Design Using the REA Data Model
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REA Basic Template
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Chapter 17: Database Design Using the REA Data Model
Copyright © 2018 Pearson Education, Inc.
Chapter 17: Database Design Using the REA Data Model
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Creating an REA Model
Identify relevant events
Give-get exchange (economic duality)
Identify resources and agents
Resource reduced in give event
Resource acquired in get event
Determine cardinalities of relationships
Nature of the relationship between the two entities
Copyright © 2018 Pearson Education, Inc.
Chapter 17: Database Design Using the REA Data Model
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Cardinality Notation Methods
Graphical symbols
Graphical symbols represent minimum–maximum cardinalities
(Min, Max) notation
Pairs representing the minimum–maximum cardinalities
UML notation
Pairs representing the minimum–maximum cardinalities
Maximums only (Microsoft Access)
Copyright © 2018 Pearson Education, Inc.
Chapter 17: Database Design Using the REA Data Model
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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
Copyright © 2018 Pearson Education, Inc.
Chapter 17: Database Design Using the REA Data Model
Slide 1 - ‹#›
Copyright © 2018 Pearson Education, Inc.
Chapter 17: Database Design Using the REA Data Model
Slide 1 - ‹#›
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