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Many firms have not adopted the REA model since it represents a major change from the traditional double-entry approach.
The REA-events perspective will be increasingly seen as necessary to meet changing information needs in this information age.
10
ER-Diagram Symbols
11
Costs
Firm Infrastructure
Human resource management Technology development Procurement Inbound Operations Logistics Output Logistics Marketing & Sales
Service
Primary Activities
Database Applications
Phase 1 Flat Files Phase 2 Event-Driven Database Phase 3 REA-Model Database
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Make Sale
Receive Payment
Note also that the verb is represented from the perspective of the organization, not the customer. 21
Make Sale
Receive Payment
Information Desk
Cashier Desk
Receive Payment
Cash
Information Desk
Cashier Desk
Receive Payment
Cash
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Information Desk
(0,1)
(0,M)
Answer Query
(1,M)
(0,1)
Books
(0,M)
(0,M)
Cash
Step 5: Completed REA model of Horizon Books sales process 28 with cardinalities.
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User-View #2
Sales Report
REA Database
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