Accounting Information Systems MAC002: REA Diagram & Database

This report provides an analysis of Accounting Information Systems using the Resource-Event-Agent (REA) diagram. It captures the components of economic transactions, emphasizing the role of agents in managing resources. The report details the database architecture, highlighting its suitability for a relational database and the importance of automatic and manual data input. The database structure, consisting of eleven tables normalized to the 3rd Normal Form, is thoroughly explained, including constraints like primary and foreign keys. The design process addresses many-to-many relationships by converting them into many-to-one and one-to-many relations, resolving anomalies and connecting tables using foreign keys. The report also includes a bibliography referencing various sources related to data stream management, enterprise architecture modeling, and database systems design.

Accounting
Information
System
NAME OF THE STUDENT
NAME OF THE UNIVERSITY

REA: Resource-Event-Agent
Diagram

REA Diagram Description
 The REA diagram captures the components of economic
transactions
 The agents are responsible for managing the resources
 REA diagram has three elements
 Resources
 Event
 Agent

Database (Architecture)
 The database, being a comparatively small one, is ideal for
relational database
 The database will collect data from various sections of the
business thus automatic and manual input of data is essential
 Various check constraints required to be inputted into the
database to ensure that database is properly secured

Database (structure)
 There are total eleven tables in the proposed database
 The database is normalized up to 3rd Normal form
 The database tables are provided with the constraints type
 Such as the primary keys and foreign keys or both are defined
properly
 Each of the tables in the database has a primary key

Database (Design)
 The database was originally consist of various many too many
relationship
 The database, like any other complex one, is consist of various
conditions
 These conditions results into various anomalies in the database
 To encounter this problem, the many to many relations has been
divided into many to one and one to many relations
 The foreign keys has been introduced into various tables to
connect the tables togather

Bibliography
 Arasu, A., Babcock, B., Babu, S., Cieslewicz, J., Datar, M., Ito, K., ... & Widom, J.
(2016). Stream: The stanford data stream management system. In Data Stream
Management (pp. 317-336). Springer, Berlin, Heidelberg.
 Azevedo, C. L., Iacob, M. E., Almeida, J. P. A., van Sinderen, M., Pires, L. F., & Guizzardi,
G. (2015). Modeling resources and capabilities in enterprise architecture: A well-
founded ontology-based proposal for ArchiMate. Information Systems, 54, 235-262.
 Coronel, C., & Morris, S. (2016). Database systems: design, implementation, &
management. Cengage Learning.
 Dunn, C. L., Gerard, G. J., & Grabski, S. V. (2016). Resources-Events-Agents Design
Theory: A Revolutionary Approach to Enterprise System Design. CAIS, 38, 29.
 Guarino, N., Guizzardi, G., & Sales, T. P. (2018). On the ontological nature of REA core
relations. In 12th Int. Workshop on Value Modeling and Business Ontologies.
 Nidzwetzki, J. K., & Güting, R. H. (2016). DISTRIBUTED SECONDO: An extensible highly
available and scalable database management system. FernUniversität, Fakultät für
Mathematik und Informatik