1. Special Topics in REA Modeling Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 19-1

2. Learning Objectives  Develop REA data models for a variety of organizations besides retail stores.  Develop REA data models for the HR/payroll, manufacturing, and capital assets business cycles. Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 19-2

3. Copyright 2012 © Pearson Education, Inc. publishing as Prentice Hall 19-3 Extended REA Revenue Cycle 1:1 1:M 1:1 M:1

4. Extended REA Expenditure Cycle Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 19-4 Locations

5. REA for Service Revenue Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 19-5

6. REA Model for Service Acquisition Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 19-6

7. REA for Rental Revenue Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 19-7 1:1 1:M

8. REA Model of Production Cycle Copyright 2012 © Pearson Education, Inc. publishing as Prentice Hall 19-8

9. REA Model of HRM/Payroll Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 19-9

10. REA Model of Financing Activity Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall 19- 10