Chapter 19 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

Extended REA Revenue Cycle 19-3

Extended REA Expenditure Cycle 19-4

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

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

REA for Rental Revenue 19-7

Additional REA Features  Roles  Describe what an employee does  Locations  Where resources are stored and where certain events take place Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 19-8

REA Model of Production Cycle 19-9

REA Model of HRM/Payroll 19-10

REA Model of Financing Activity Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 19-11