1. Implementing an REA Model in a Relational Database
Chapter 18
Implementing an REA Model in a Relational Database

2. Intergraded REA Diagram

3. Rules for Creating Integrated REA Diagram
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.
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 those other events.

4. Using REA Diagram to Create Relational Database
Advantage:
Creating a set of tables from an REA diagram automatically results in a well- structured relational database
Ensures the elimination of anomalies:
Update
Insert
Delete

5. REA to Database Steps
Create a table for each distinct entity in the diagram and for each many-to-many relationship.
Assign attributes to appropriate tables.
Identify primary keys:
Attributes that uniquely identifies each record.
For M:N relationships the primary key consists of two attributes that represent the primary keys of each entity linked in that relationship.
Identify remaining attributes for table.
Use foreign keys to implement one-to-one and one-to-many relationships.
An attribute of one entity that is itself the primary key of another entity.

6. Our integrated diagram has seven event entities.5 1 6 2 3 7 4
Our integrated diagram has seven event entities.

7. Our integrated diagram has two resource entities.1 2
Our integrated diagram has two resource entities.

8. 2 1 3 3 1 2 3 3
There are three distinct agent entities.
The first is the customer.
The second agent entity is the supplier.
The third agent entity is the employee. We label the types of employees to make the diagram more understandable, but they all go in one table. 3 3

9. IMPLEMENTING AN REA DIAGRAM IN A RELATIONAL DATABASE
Total distinct entities to be represented in separate tables: 7

10. IMPLEMENTING AN REA DIAGRAM IN A RELATIONAL DATABASE
Create a separate table to represent each many-to-many relationship in the conceptual model, I.e., for the following participation cardinality patterns (0,N)-(0,N) (0,N)-(1,N) (1,N)-(0,N) (1,N)-(1,N)
You must create a separate table to represent the relationship
The primary keys of the related entity tables are posted into the relationship table to form its primary key. This kind of primary key is called a composite or concatenated primary key
There are no exceptions to this rule!!!
If you post a foreign key in either direction, redundancy will be a problem for many-to-many relationships

11. Example: Many-Many Relationships(from DCH)
Student#
Name
Address 1
Tony
Cleveland 2
Emily
New York 3
Leigh
Birmingham
Course# *
Acg4401, Acg3101
Course#
Name
Acg4401
AIS
Acg3101
FAR 1
Student#*
1, 2, 3
Note: Each record field must be single valued(no repeating groups)

12. Example: Many-Many Relationship (from DCH)
Student#
Name
Address 1
Tony
Cleveland 2
Emily
New York 3
Leigh
Birmingham
Student#
Course# 1
Acg4401
Acg3101 2 3
Course#
Name
Acg4401
AIS
Acg3101
FAR 1
Student-Course Relationship Table

13. the many-to-many relationships.3 1 2 4 5
the many-to-many relationships.

14. IMPLEMENTING AN REA DIAGRAM IN A RELATIONAL DATABASE
Total number of tables in database:
Table Types #
Events 7
Resources 2
Agents 3
Distinct Entities 12
Many to many Tables 5
Total Tables 17

15. IMPLEMENTING AN REA DIAGRAM IN A RELATIONAL DATABASE
Identify primary keys
Every table in a relational database must have a primary key.
The primary key is an attribute or combination of attributes that uniquely identifies each row in a table.
It is typically a numeric identifier.
The primary key is usually a single attribute.
However for M:N relationship tables, it consists of two attributes that represent the primary key of each linked entity.
These multiple-attribute primary keys are called concatenated keys.

16. Attribute assignment

17. Tables for Fred’s Train Shop Revenue cycle

18. Use foreign keys to implement one-to- one and one-to-many relationships.
Minimum cardinalities may suggest which choice is more efficient.
When there are two sequential events, the primary key of the event that occurs first is usually the foreign key in the event that occurs second.
The primary key of the entity that can linked to multiple instances of the other entity must become the foreign key in that other entity.
Example: The primary key for customer (which can occur only once per sale) is a foreign key in the sales table (which can occur many times for a particular customer).

19. Example: (1,1)-(1,1) Cash Receipt Sale (1,1) yields
SaleID
Date
Amount
CR-ID
Could do either one but because the entities represent sequential events, authors follow the practice of placing the primary key of the event that occurs first (sale) as a foreign key in the event that occurs second (cash receipt).
SaleID
Date
Amount S1
6/12
$10 S2
$15 S3
6/13
$12
CR-ID *
CR1
CR2
CR3
CR-ID
Date
Amount
CR1
6/12
$10
CR2
$15
CR3
6/13
$12
S-ID * S1 S2 S3

20. Example 2: Posting into a (1,1)-(0,1)
Sale
Cash Receipt
yields
(1,1)
(0,1)
SaleID
Date
Amount
CR-ID
SaleID
Date
Amount S1
6/12
$10 S2
$15 S3
6/13
$12
CR-ID*
CR1
CR2
CR3
This eliminates null values
CR-ID
Date
Amount
CR1
6/12
$10
CR2
$15
CR3
6/13
$12
CR4
$1,000
S-ID* S1 S2 S3

21. Example : Posting into a one to many
Sale
Customer
Is-to
(1,1)
(0,N)
SaleID
Date
Amount
CustID
Name
City
SaleID
Date
Amount S1
6/12
$10 S2
$15 S3
6/13
$12
Cust-ID* C1 C2
Cincinnati
Steven C2
Walnut Creek
Heather C1
Address
Name
Cust-ID S2
S1, S3
S-ID* C3
Dave
Cincinnati

22. Use foreign keys to implement one-to-one and one-to-many relationships

23. Use foreign keys to implement one-to-one and one-to-many relationships

24. Foreign key (field property required or not required)
If minimum cardinality for foreign key posting is 1(mandatory), field property attribute should be set to required
The six circled foreign key attributes field property should be set to required in the database table to avoid possibility of null value

25. Foreign keys in bold red should have property attribute set to required to avoid null value.

26. Foreign key (required or not required)
Cardinalities indicate that Customer participation in relationship is mandatory. Since it is mandatory, to avoid possible null value, make this attribute required in the sales table

27. There are 4 relationship attributes.
If relationship becomes a separate table, then relationship attributes are placed in that table
If relationship established via foreign key, attribute placed in table with foreign key

28. Relationship attributes

30. Retrieving Information from REA Database
Journals
Information contained in event tables
Ledgers
Information contained in resource tables
Financial statements
Information contained in resources and
Information on imbalances
Accounts receivable
Sales transactions for which customer payments have not yet been received
Accounts payable
Purchases from suppliers that have not yet been paid for