Page 120 - AIS access_chang_ingraham

118 CHAPTER 6 HUMAN RESOURCE BUSINESS PROCESS

Resource Event Agent
,--------j
(0, N), . 1(1,1)
1 Supervisor 1
1 1
1•••••••• 1
Hours Worked

(1, N)
" .....
" ........ (1, 1) (0, N)
< Duality ;, Employee Department
, ,
" , " '
(0, N)

Cash
Cash
(Bank
Disbursement
Account)
1 1
'-._-----~
FIGURE 6-1 Basic REA Diagram for Tragg's Custom Surfboards Payroll Cycle

There is a separate checking account for payroll. Payroll checks are approved by
the Controller. They are signed by Dan Tragg. This basic process is described in
Figure 6-1.
In order to create the payroll, however, there are several other 'entities' involved. For
example, it is necessary to reference the number of withholding allowances an individual
has claimed and the withholding tables for tax calculation purposes. Therefore, we need to
amend Figure 6-1 to include these additional reference tables (see Figure 6-2).

Resource Event Agent
i-------j
(O,N)' .1(1,1)
1 Supervisor 1
1 1
1•••••••• 1
Labor 1 Hours Worked
1
••• - 1
(1, N)
(1, 1)
Employee ~--+-o(

(0, N)

Cash
Cash
(Bank Disbursement
Account) .--------,
(0, N): :(1,1)
Controller
1 1
.. _._--_.~
FIGURE 6-2 Amended REA Diagram for Tragg's Custom Surfboards Payroll Cycle