Accounting information system an overview 9e bodnar and hopwood 2015 chapter 19
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Special Topics in REA Modeling
Chapter 19
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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.
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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)
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REA Extensions: Sales of Services
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REA Extensions: Acquired Services
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REA Extensions: Rental Transactions
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REA Extensions: Production Cycle
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REA Extensions: HR/Payroll
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REA Extensions: Financing Activities
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