REA Data Model in Designing Accounting Information Systems Poh Sun Seow Gary Pan Lipika Bhattacharya Bernie Koh 2023
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A data model in designing accounting information systems is an organized arrangement of entities, relationships, attributes, and properties for the system to function and manage the information in a logical and meaningful way. The model is intended to support the business, to identify the attributes that will represent and process accounting data. The designers must consider the context and constraints of the system in designing the model. The model’s design is a continuum from high-level conceptual models to low-level implementation detail models. The high-level model describes the overall data and its structure. The low
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“In this paper, we proposed the REA data model as a general model for designing accounting information systems. The REA data model has been used in other fields to model data, such as in supply chain management. In the context of accounting information systems, the model has some unique characteristics, including: 1. Focus on the financial data; 2. A flexible structure; 3. Multiple data structures; 4. High level of flexibility; and 5. Use of industry-specific data. The REA data model is
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A Data model is a set of specifications, diagrams, and s defining the relationship between data elements within a system. A data model helps us organize and manage the data. REA stands for Reporting and Export of Accounting Activities which is a vital aspect of financial analysis in organizations. This Reporting and Export of Accounting Activities (REA) data model was developed by the Revenue and Enterprise Analysis (REA) team within the Ministry of Finance of Indonesia. The REA data model is designed to support
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In this course on Data Modeling, I demonstrate how to construct a data model using the REA data model to design an accounting information system. This model supports financial and operational reports, financial analytics, business intelligence, and analytics. I explain the purpose and function of each data element and how the data is organized into tables, views, and reports. I also show how to validate the model, update it, and ensure its scalability and maintainability. This model is suitable for small to medium-sized businesses that are not using Microsoft SQL Server and want to design
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The accounting information systems (AIS) play a significant role in the accounting process, including financial reporting, financial statement analysis, internal control, financial audits, and tax planning. The Data Model is the fundamental model for AIS. It’s a model that provides an organized and structured way of organizing the data in an AIS. The Data Model is the basic building block of the AIS. This means it’s the foundation, or the primary, of the AIS. In this case study, I will discuss the REA Data Model, which
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Revenue, Expense, Assets, and Liabilities (REA) model in designing accounting information systems is the foundation of financial reporting in any organization. This is an intuitive approach to organize financial data into a series of columns. By doing this, it simplifies the complex financial data, simplifies management reporting and helps to provide insightful information to financial leaders. Here are the steps involved: 1. Define the Revenue Model The first step in designing accounting information systems is to define the REA model. webpage This is a visual representation of the
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Title: Creating a Successful Data Warehouse Architecture with the Real-Estate Analytics Framework The Real Estate Analytics Framework (REA) has emerged as a valuable tool for real estate marketing, sales, and services companies that are looking to improve their operations and drive revenue growth. The framework provides a logical and structured set of data elements, queries, and integration points that can be utilized by businesses to collect, store, analyze, and deliver real-time insights. The goal of this case study is to provide an in
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