Special Topics in REA Modeling Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 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. Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 19-2

Copyright 2012 © Pearson Education, Inc. publishing as Prentice Hall 19-3 Extended REA Revenue Cycle 1:1 1:M 1:1 M:1

Extended REA Expenditure Cycle Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 19-4 Locations

REA for Service Revenue Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 19-5

REA Model for Service Acquisition Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 19-6

REA for Rental Revenue Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall :1 1:M

REA Model of Production Cycle Copyright 2012 © Pearson Education, Inc. publishing as Prentice Hall 19-8

REA Model of HRM/Payroll Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 19-9

REA Model of Financing Activity Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall