BU486 Chapter Notes - Chapter 18: Unique Key, Financial Statement

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29 May 2018
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Chapter 18 Implementing a REA Model in a Relational Database
Combining REA Diagrams
Individual REA diagrams can be combined to form an integrated REA diagram by:
o 1.) Merging redundant resource entities, e.g. inventory is acquired in expenditure cycle
and reduced in the sales cycle
o 2.) merging redundant event entities, e.g. disburse cash event appears in the
expenditure cycle and the payroll cycle
Integrated REA Diagram Rules
Every event must be linked to at least one resource
Every event must be linked to two agents who participate in that event
Every event that involves the disposition of a resource must be linked to an event that involves
the acquisition of a resource (give-get exchange)
Every resource must be linked to at least one event that increments that resource and to at least
one event that decrements that resource
If event A can be linked to more than one other event, but cannot be linked simultaneously to
all of those other events, then the REA diagram should show that event A is linked to a minimum
of 0 of each of the other events
If an event can be linked to any one of a set of agents, then the ERA diagram should show that
event is linked to a minimum of 0 of each of those agents
Using an Rea Diagram to build a relational database
Create tables for each distinct entity and M:N relationship
Assign attributes to each table
o Identify primary keys
o Concatenated keys for M:N relationship table
Use foreign keys to implement 1:1 and 1:N relationships
Using REA Diagrams to Retrieve Information
Journals information contained in event tables
Ledgers information contained in resource tables (increment and decrements of events)
Financial statements information contained in resources and events using a set of queries
Management reports financial and nonfinancial information
Key Terms
Concatenated Keys two or more primary keys of other database tables that, together become
the unique identifier or primary key of an M:N relationship table
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