Chapter 19 Special Topics in REA Modeling

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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.

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Extended REA Revenue Cycle

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Extended REA Expenditure Cycle

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REA for Service Revenue

Make Sale

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19-5

REA Model for Service Acquisition

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19-6

REA for Rental Revenue

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Additional REA Features

Roles
Describe what an employee does

Locations
Where resources are stored and where certain events take place

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REA Model of Production Cycle

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REA Model of HRM/Payroll

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REA Model of Financing Activity

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