1. Chapter 19 Special Topics in REA Modeling Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 19-1

2. 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

3. Extended REA Revenue Cycle 19-3

4. Extended REA Expenditure Cycle 19-4

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

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

7. REA for Rental Revenue 19-7

8. 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

9. REA Model of Production Cycle 19-9

10. REA Model of HRM/Payroll 19-10

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