Professional Documents
Culture Documents
Accounting Information Systems 10th Edition Hall Solutions Manual instant download all chapter
Accounting Information Systems 10th Edition Hall Solutions Manual instant download all chapter
Accounting Information Systems 10th Edition Hall Solutions Manual instant download all chapter
https://testbankdeal.com/product/accounting-information-
systems-10th-edition-hall-test-bank/
https://testbankdeal.com/product/accounting-information-
systems-9th-edition-hall-solutions-manual/
https://testbankdeal.com/product/accounting-information-
systems-8th-edition-hall-solutions-manual/
https://testbankdeal.com/product/accounting-information-
systems-7th-edition-hall-test-bank/
Accounting Information Systems 9th Edition Hall Test
Bank
https://testbankdeal.com/product/accounting-information-
systems-9th-edition-hall-test-bank/
https://testbankdeal.com/product/accounting-information-
systems-8th-edition-hall-test-bank/
https://testbankdeal.com/product/accounting-information-
systems-10th-edition-gelinas-solutions-manual/
https://testbankdeal.com/product/accounting-information-
systems-10th-edition-gelinas-test-bank/
https://testbankdeal.com/product/management-information-
systems-10th-edition-obrien-solutions-manual/
CHAPTER 10
THE REA APPROACH TO DATABASE MODELING
REVIEW QUESTIONS
1. A user view is the set of data that a particular user needs to achieve his or
4. Economic resources are those things of economic value that are both scarce
in resources
6. Support events include control, planning, and management activities that are
economic event. They are parties both inside and outside the organization
models the set of data that individual users need. The result of this process is
an ER diagram depicting the user’s data model.
Chapter 10 page 440
10. The labeled line represents the association or nature of the relationship
between entities.
11. REA modeling focuses on value chain activities: those that use cash to
obtain resources such as equipment, materials, and labor and those that
receivable are not value chain activities and need not be modeled. Capturing
requirements.
12. Association is the nature of the relationship between two entities and is
13. Cardinality describes the number of possible occurrences in one entity that
14. The four basic forms of cardinality are: zero or one (0,1), one and only one
17. Typically one of the tables in a 1:1 association has a minimum cardinality of
zero. When this is the case, the primary key of the table with the (1, 1)
cardinality should be embedded as a foreign key in the table with the (0, 1)
cardinality
Chapter 10 page 441
18. The primary key of the 1 side table is embedded as a foreign key in the table
of the M side.
19. Tables in an M:M association cannot accept an embedded foreign key from
the related table. Instead, a separate link table must be created to contain the
foreign keys, which are the primary keys in the tables with the M:M
association.
20. These are the activities that add value or usefulness to an organization’s
DISCUSSION QUESTIONS
1. An economic exchange is a pair of mirrored economic events: the give event
and receive event. From the perspective of the organization function being
modeled, the give half of the exchange decreases the economic resource, as
2. The upper cardinalities for each of the two related entities define the overall
association between them. For example, if the cardinality at one end of the
association line is (0, 1) and at the other end it is (1, M) then the association
3. The database designer should select a primary key that logically and uniquely
codes, group codes, alphabetic codes, and mnemonic codes, are better
choices.
4. Each event must be linked to at least one resource and a least two agents.
One of the agents is internal to the organization and the other is usually
external. In some types of transaction, however, the second agent may also
be internal.
sales. The clerk giving up control and reducing the resource (raw materials) is
the internal agent and the clerk assuming control and increasing the resource
mechanisms for formatting and transmitting accounting data, but they are not
cash from customers, and purchases of raw material from vendors. Support
events include control, planning, and management activities that are related
8. An REA model must, at a minimum, include the two economic events that
constitute the give and receive activities that reduce and increase economic
9. REA modeling focuses on value chain activities: those that use cash to
obtain resources such as equipment, materials, and labor and those that
are not value chain activities and need not be modeled. Capturing transaction
10. The inclusion of link tables in a REA diagram creates a conflict with the rule
that an event entity should be connected to at least one resource and at least
two agent entities. Although link tables are a technical requirement for
technical requirement for modeling the database. Including the link table in
an REA diagram disrupts its visual integrity and adds little to the conceptual
model. During implementation, the database designer will create the link
11. Unlike tangible economic resources such as cash and inventory, time does
not have a stock flow element and cannot be stored. It is increased and
Chapter 10 page 444
model this resource. In situations where employee time on the job is not
tracked to specific results then modeling this entity and transforming it into a
table(s) under review. Tables in 3NF will be free of anomalies and will meet
two conditions:
nonkey attributes.
Chapter 10 page 445
MULTIPLE-CHOICE QUESTIONS
1. B
2. E
3. D
4. A
5. C
6. C
7. C
8. A
9. E
10. E
Chapter 10 page 446
PROBLEMS
1. REA DIAGRAMS
represented in the singular noun form. REA modeling applies this rule
however, are given verb (action) names such as Sell Inventory, Take
B is the correct association. Each Sell Auto event could involve one or
many autos but each auto in inventory is unique and can be sold only
The proper association is “C”. Each cash receipt is for only one Sell Auto
event and each Sell Auto event requires one immediate payment in full.
Bentley should never have a situation where a record exists in the Sell
4. REA ASSOCIATIONS
“B” is the proper association. Each customer may buy zero or many times
Causes
Finished Goods
inventory Produce Production Worker
Increases Product Performs
Chapter 10 page 448
ANSWER A and B:
NOTE: The task of recording depreciation is not an REA event and should not be modeled in an
REA diagram. Depreciation is an accounting technique that arbitrarily allocates some of the cost
of the asset to various periods. Information about the depreciation method and accumulated
depreciation is stored in the Fixed Asset Inventory table to support the task of reporting periodic
depreciation charges. The calculation process is, however, not an event.
Chapter 10 page 449
NOTE: The task of preparing the payroll register described in the case is not an REA event and
should not be modeled. This is an accounting activity. All attributes needed to perform this
activity are captured in the Get Time and Disburse Cash event tables. The payroll register is
simply a view that may be prepared from these tables.
Chapter 10 page 451
Customer
Places Order
Process Order
Reserves
Inventory Take Order Sales Clerk
Causes Ships
Shipping Clerk
Reduces
Ship Product
Receives
Customer
Duality
Remits
Increases
Cash Receive Cash Cash Receipts
Clerk
Processes
Remittance
Chapter 10 page 453
Employee Employee Number SSN, Name, Address, Date of Birth, Job Title,
Data Hired, Pay Rate, Vacation Time Accrued
Linking Tables
ANSWER A and B:
Flags Item
Processes
Inventory Order Product Purchasing Clerk
Receives
Causes
Ships
Supplier
Increases
Receive Product
Prepares Receiving
Clerk
Duality
Receives
Supplier
Decreases Cash
Processes Disbursement
Cash Disburse Cash
Clerk
Chapter 10 page 455
Supplier Number
Disburse Cash Check Number Cash Disb Clerk (EMPL) Amount, Date
Account Number
Employee Employee Number SSN, Name, Address, Date of Birth, Job Title,
Data Hired, Pay Rate, Vacation Time Accrued
Linking Tables
On October 21, 1879, current was turned into the lamp and it
lasted forty-five hours before it failed. A patent was applied for on
November 4th of that year and granted January 27, 1880. All
incandescent lamps made today embody the basic features of this
lamp. Edison immediately began a searching investigation of the
best material for a filament and soon found that carbonized paper
gave several hundred hours life. This made it commercially possible,
so in December, 1879, it was decided that a public demonstration of
his incandescent lighting system should be made. Wires were run to
several houses in Menlo Park, N. J., and lamps were also mounted
on poles, lighting the country roads in the neighborhood. An article
appeared in the New York Herald on Sunday, December 21, 1879,
describing Edison’s invention and telling of the public demonstration
to be given during the Christmas holidays. This occupied the entire
first page of the paper, and created such a furor that the
Pennsylvania Railroad had to run special trains to Menlo Park to
accommodate the crowds. The first commercially successful
installation of the Edison incandescent lamps and lighting system
was made on the steamship Columbia, which started May 2, 1880,
on a voyage around Cape Horn to San Francisco, Calif.
The carbonized paper filament of the first commercial
incandescent lamp was quite fragile. Early in 1880 carbonized
bamboo was found to be not only sturdy but made an even better
filament than paper. The shape of the bulb was also changed from
round to pear shape, being blown from one inch tubing. Later the
bulbs were blown directly from molten glass.
In the early part of the year 1881 the lamps were made “eight to
the horsepower.” Each lamp, therefore, consumed a little less than
100 watts, and was designed to give 16 candlepower in a horizontal
direction. The average candlepower (spherical) in all directions was
about 77 per cent of this, hence as the modern term “lumen” is 12.57
spherical candlepower, these lamps had an initial efficiency of about
1.7 lumens per watt. The lamps blackened considerably during their
life so that just before they burned out their candlepower was less
than half that when new. Thus their mean efficiency throughout life
was about 1.1 l-p-w (lumens per watt). These figures are interesting
in comparison with the modern 100-watt gas-filled tungsten-filament
lamp which has an initial efficiency of 12.9, and a mean efficiency of
11.8, l-p-w. In other words the equivalent (wattage) size of modern
lamp gives over seven times when new, and eleven times on the
average, as much light for the same energy consumption as
Edison’s first commercial lamp. In the latter part of 1881 the
efficiency was changed to “ten lamps per horsepower,” equivalent to
2¼ l-p-w initially. Two sizes of lamps were made: 16 cp for use on
110-volt circuits and 8 cp for use either direct on 55 volts or two in
series on 110-volt circuits.
United Hawkeye.
States. Ft. Wayne Jenny.
Mather or Loomis.
Perkins.
Schaeffer or Indianapolis
National. Jenny.
Siemens &
Halske.
Various Standard Bases in Use, 1892.
Thomson-Houston Socket.
Westinghouse Socket.
Thomson-Houston. Westinghouse.
Adapters for Edison Screw Sockets, 1892.
Next to the Edison base, the Thomson-Houston
and Westinghouse bases were the most
popular. By use of these adapters, Edison base
lamps could be used in T-H and Westinghouse
sockets.
Thomson- Thomson-
Houston Houston
(alternating (arc circuit).
current).