Special Topics in REA Modeling

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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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