Chapter 19

Special Topics in REA Modeling

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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.

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19-2

Extended REA Revenue Cycle

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19-3

Extended REA Expenditure Cycle

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19-4

REA for Service Revenue

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19-5

REA Model for Service Acquisition

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19-6

REA for Rental Revenue

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19-7

Additional REA Features

Roles
Describe what an employee does

Locations
Where resources are stored and where certain events take
place

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19-8

REA Model of Production Cycle

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19-9

REA Model of HRM/Payroll

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19-10

REA Model of Financing Activity

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19-11