Complete
Solutions for Accounting Information System 12e by Marshall B. Romney Paul J. Steinbart
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CHAPTER 18
IMPLEMENTING AN REA MODEL
IN A RELATIONAL DATABASE
18.1 How would the
process of generating a cash disbursements journal from the REA data model
presented in Figure 18-4 and Table 18-1 differ from the process for creating a
sales journal?
18.2 Why take the time
to develop separate REA diagrams for each business cycle if the ultimate objective
is to combine them into one integrated enterprise-wide data model? Why not just
focus on the integrated model from the start?
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18.3 Building separate tables
for every relationship (1:1, 1:N, and M:N) does not violate any of the rules
for building a well-structured database. Why then do you think that REA data
modelers recommend building separate tables only for M:N relationships and
using foreign keys to implement 1:1 and 1:N relationships?
18.4 Assume that there exists
a 1:1 relationship between the Receive Inventory and Disburse Cash events. How
does the manner in which the relationship between the two events is implemented
(i.e., in which table a foreign key is placed) affect the process used to
record payments made to suppliers?
18.5 Refer to Figure 18-4 and
Table 18-1. How would you determine the amount of cash that Fred’s Train Shop
has at any point in time?
18.6 Why does Figure 18-4
show only one cash disbursement entity if Fred’s Train Shop uses a general operating
checking account for purchases of inventory, supplies, and operating expenses
such as rent but also uses a separate checking account for payroll?
18.7 Examine Figure 18-4 and
Table 18-1. Why do the Inventory, Customers, and Suppliers tables all have an
attribute that contains data about the balance at the beginning of the current
fiscal period?
18.1 Refer to Problems
17.1 and 17.2 for information about the revenue and expenditure cycle
activities for Joe’s ice-cream shop in order to draw an integrated REA diagram
of both cycles.
18.2 Develop a set of tables to
implement the integrated REA diagram you developed in Problem 18.1 for Joe’s
ice-cream shop in a relational database. Specify a primary key for each table,
and suggest at least one other attribute that should be included in each table.
18.3 Refer
to Problems 17.3 and 17.4 for information about Sue’s Gallery’s revenue and
expenditure cycle activities in order to draw an integrated REA diagram of both
cycles.
18.4 Develop a set of tables to
implement the integrated REA diagram you developed in Problem 18.3 for Sue’s
Gallery in a relational database. Specify a primary key for each table, and
suggest at least one other attribute that should be included in each table.
18.5 The
following tables and attributes exist in a relational database:
Draw an REA diagram for this database. State any additional
assumptions you need to make about cardinalities.
18.6 Refer to Problems
17.8 and 17.9 for information about the revenue and expenditure cycles for the
Computer Warehouse and use that information to draw an integrated REA diagram
for both cycles.
18.7 Develop a set of tables
to implement the integrated REA diagram you developed in Problem 17.6 for the
Computer Warehouse in a relational database. Specify a primary key for each
table, and suggest at least one other attribute that should be included in each
table.
18.8 Explain how to calculate
the total amount of Accounts Payable:
18.9 Refer to Figure 18.4 and
Table 18-1 to write the query logic needed to answer the following questions.
(Optional: If requested by your instructor, write your queries in SQL or a
Query-By-Example graphical interface.) Some answers may require more than one
query—try to write the most efficient queries possible.
1. a. Accounts
payable for all suppliers in Arizona
b. Total amount of sales to a customer named
Smith
c. Total wage expense
d. Total wages payable
e. Net increase (decrease) in quantity-on-hand
for a particular inventory item
f. The proportion of sales made to walk-in
customers (i.e., no order)
g. The salesperson who made the largest amount
of sales in October
h. The salesperson who made the most sales in October
i. The most popular item, in terms of
total units sold
8.10 Refer to Problem
17.10 and develop a set of tables to implement the REA diagram you developed
for Stan’s Southern Barbeque Supply Store. Identify the primary and foreign
keys for each table, and don’t forget to address any M:N relationships.
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