ACCOUNTING

SYSTEMS
ACCY 310
JEFFREY PICKERD

“Relying on the government to protect your privacy is like asking a

Peeping Tom to install your window blinds.”
- Poet John Perry Barlow, quoted in the Montreal Gazette
COURSE ROADMAP

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READINGS / CA / QUIZ

• Readings
• Excel & Big Data
• Volume of Data
• Big Data & Uncle Sam

• CA

• Quiz
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CA DEBRIEF: ONE SOLUTION

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MORE ON GATEWAYS

• Gateways in the same swimlane are,

by default, exclusive

• You can also explicitly declare a

gateway exclusive

• In some cases, you want multiple

branches to be executed. In these
cases, you can use a parallel gateway.
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EXCEL 1 DEBRIEF

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DATA MODELING

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DATA MODELING TOPICS
• Selected topics
• From your seat, share your thoughts and observations on the
topic, key issues

• Data Modeling:
1. Types of Business Models
2. UML Class Diagrams
3. R-E-A
4. Attributes
5. Keys
6. Creating Databases from a Class Diagram 8

7. Business Rules
AN OVERVIEW OF DATABASES

• What is a Database?

• Database Considerations/Assumptions?

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DATABASE ORGANIZATION

• Three Important Concepts!

• Data hierarchy
• Record Structure
• Record Keys

• Organizing Data
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• Databases
R-E-A MODEL FOR AIS

• Bill McCarthy (1982)

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 REA MODEL

Resource
Events Agents
s
 Resources
◦ Assets controlled by an organization

 Events
◦ Activities associated with business processes

 Agents
◦ People associated with the activities 12
DATA CLASSES
• Represent all three components of REA

• Events – typically transaction-related information

• Agents – the actors taking part in the events

• Resources – the assets used in executing the event

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ASSOCIATIONS &
MULTIPLICITIES

• One example:
• What do the lines, numbers & symbols mean?

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 REA
• Consider the following • How would we organize these
entities using the
classes:
R-E-A approach?
• Money • Resources
• Receipt of Cash • Events
• Customer • Agents
• Cashier
• Goods • In groups of 2-3, create a table with
three columns, one for each element
• Salesperson
of REA
• Sale • Place each class listed to the left in the
appropriate column 15

• Leave room for more work below

 REA TABLE OF CLASSES

Resources Events Agents

•Goods •Sale •Salesperson
•Money •Cash Receipt •Customer
•Cashier

• Next, we need to organize these entities into a

UML Class Diagram

• Classes
• Association lines
• Multiplicities 16
• (later, attributes & actions)
OTHER ITEMS

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CA03

• In small groups (no more than 3)

• Complete and turn in your R-E-A diagram of classes and
associations

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WRAP-UP

• Turn in • Upcoming
• Today’s CA • Check Blackboard
• HWs
• Quizzes
• Projects

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