REA-Semantic Teaching in the Accounting Information Systems (AIS) Courses

REA-Semantic Teaching in the Accounting Information Systems (AIS) Courses

Husam A. Abu-Khadra (Roosevelt University, USA) and Shamsul I. Chowdhury (Roosevelt University, USA)
DOI: 10.4018/978-1-7998-3473-1.ch075
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Abstract

This paper complements the Seow and Pan self-study online tutorial by providing a condensed version of the REA data modeling. It provides the basic knowledge in designing a relational database in AIS. Furthermore, a clear methodology is provided on how to create a system logical design using a design approach that relies on business knowledge. This paper can be used as a teaching aid for self-study material, a flipped classroom model or as supplementary material for an adopted textbook.
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Background

In this section, the basic required theoretical background for students to understand how to design a relational database using REA data modeling is provided. Furthermore, a simplified case study is being discussed along each step.

Key Terms in this Chapter

Agents: A type of entity that represents individuals who participate and support the economic event.

Cardinalities: Graphical or numerical expression that define the nature of relationships between two entities by indicating how many instances of one entity can be linked to each instance in another entity.

Attributes: Characteristics that define the entity

Resources: A type of entity that represents things of economic value to the organization and under its control.

System Development Life Cycle (SDLC): A process that describes a system life cycle, this cycle starts with system analysis, conceptual design, physical design, implementation, and conversion and ending with operation and maintenance.

Events: A type of entity that represents an activity of interest.

Semantic Approach: Using business knowledge to create a database.

REA Data Modeling: Methodology used to design databases in Accounting, it starts by defining the different types of entities then, using business knowledge, organize the relationship between these entities.

Entities: A concept that represents the point of interest of what management would like to gather information about.

Primary Key: An attribute or combination of attributes that uniquely identify an item in a specific row.

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