Page 91 - AIS access_chang_ingraham

r..---- ACQUISITION/PAYMENT PROCESS OVERVIEW 89

Resourci Event Agent
.--------i
(0, N). .'
• Supervisor:
• •......... •

Receiving

Supplier ,....-,f------'

7

Cash
(Bank
Account)

FIGURE 5-1 Basic REA Diagram for Tragg's Custom Surfboards Expenditure Cycle

Create a Relational Database for Tragg's Following the REA Diagram
Based on Figure 5-1, Tragg's table structure for the AcquisitionlPayment Business Process
can be represented as follows (for the sake of simplicity, we are not including those tables
that are denoted by a dotted line):
Cash Table (CashAcctNo, AcctType)
Inventory Table (InventoryID, InventoryDescription, InventoryCost, InventoryPrice)

Cash Disbursement Receiving Table (CashDisbursementID, RecRptNo,
AmountApplied)
PO Inventory Table (PONo, InventoryID, POQuantityOrdered)

Cash Disbursement Table (CashDisbursementID, CDDate, SupplierID, CashAcctNo)
Purchase Order Table (PONo, PODate, SupplierID)

Supplier Table (SupplierID, SupplierName, SupplierAddress1, SupplierAddress2,
SupplierCity, SupplierState, SupplierZip, SupplierPhone)