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AIS Romney 2006 Slides 17 Special Topics in REA

AIS Romney 2006 Slides 17 Special Topics in REA

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 © 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart
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C
HAPTER 17Special Topics in REAModeling
 
 © 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart
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INTRODUCTION
Questions to be addressed in this chapter:
 –How are REA data models developed for organizations other than retail stores? –How are REA data models developed for theHR/payroll, manufacturing, and capital assettransaction cycles?
 
 © 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart
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INTRODUCTION
The previous two chapters introduced thetopic of REA data modeling and explainedhow to implement an REA model in arelational database.We focused on revenue and expenditurecycle activities for a typical retailorganization.This chapter extends those basicconcepts to other types of businesses andtransaction cycles.

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