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1、CHAPTER17DATAMODELINGANDDATABASEDESIGNQ17.1TheREAdatamodelisusedtodevelopdatabasesthatcanmeetbothtransactionprocessingandmanagementanalysisneeds.Onlyeventsthateither(1)directlychangethequantitiesofresources,(2)representcommitmentstofutureexchangeevents,or(3)thatprovidenewinformationa
2、boutactivitiesthatmanagementwantstoplan,evaluate,andcontrolneedtobeincludedinsuchdatabases.Dataprocessingactivities,suchaspreparingreportsortranscribingdatafromaform,arenotexplicitlymodeledbecausetheydonotchangeinformationaboutanyresourcesnoraretheyfundamentalactivitieswhichmanagemen
3、twantstocontrol.(Consider:Howoftenaremanagersconcernedabouthowmanyreportsagivenemployeeprintedinoneday?)Indeed,manyadministrativedataprocessingactivitiesarenotevennecessarystepsinthevaluechain.Forexample,withtheadventofsophisticatedAIS,particularlyERPsystems,manycompaniesarerequestin
4、gtheirsupplierstonotsendthemanyinvoices.Thisispossiblebecausealltheinformationcontainedinthevendorinvoiceisalreadyinthepurchasingcompany’sdatabasebeforethevendorinvoicearrives:thequantityorderedisknownwhentheorderisplaced,asisthequotedpriceandtermsofpayment,andthequantityreceivedingo
5、odconditionisknownwhenthereceivingreportisstored.17-5AccountingInformationSystemsQ17.5ThereareassetcategorieslistedonacompanybalancesheetthatwouldnotbepresentedasaresourceonanREAdiagram.ThemostnoticeableisAccountsReceivable.AccountsReceivableismerelythedifferencebetweenamountthatacom
6、panyhassoldtoacustomerandtheamountthecustomerhaspaidforthosesales,and,thereforeneednotbeexplicitlymodeledasaresource.TherearealsosomeresourcesinanREAmodelthatdonotappearonanorganization’sbalancesheetasanasset.Anoteworthyexampleisemployeeskills.Theskillspossessedbyemployeesarecertainl
7、yaneconomicresourcetoanorganization.Theseskillswouldberecordedinadatabasetofacilitateeffectivemanagement,planforfuturehiringandtrainingneeds,etc.Accordingtogenerallyacceptedaccountingprinciples,however,employeeskillsarenotrecordedasanassetinthefinancialstatements.Thisdoesnotmeanthatt
8、heylackecono
