Chapter 18

How are individual REA diagrams combined

a. Merging redundant resource entities
i. Example: inventory is acquired in expenditure cycle and reduced in the sales cycle
b. Merging redundant event entities
i. Example: disburse cash event appears in the expenditure cycle and the payroll cycle

What are the rules for combining REA diagrams

a. Every event must be linked at least one resource
b. Every event must be linked to two agents who participate in that event
c. Every event that involves the disposition of a resource must be linked to an event that involves the acquisition of a resource

What are the six rules to validate an integrated REA diagrams

-Every event must be linked 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

How does combining effect cardinalities, resources, and events

Causes minimum relationships with agents to be zero

What are the three steps to implementing an REA diagram in a relational database

-Create tables for each distinct entity and M:N relationship
-Assign attributes to each table
-Use foreign keys to implement 1:1 and 1:N relationships

What are 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

What is meant by cumulative and calculable data

-Cumulative data- "quantity-on-hand" in the inventory table
-Calculable data- "total amount of sale" in the sales table

What is used to implement 1:1 and 1:N relationships between tables

using foreign keys

In a relational database, which entities store information about transactions

events

In a relational database, which entities store information about assets

resources

Which asset and liability is not explicitly stored as a separate table

accounts receivable and accounts payable, can be determined with queries