business cycles into a single, comprehensive organization-wide REA diagram. • Build a set of tables to implement an REA model of an AIS in a relational database. • Explain how to write queries to retrieve information from an AIS relational database built according to the REA data model.
form an integrated REA diagram by: ▫ Merging redundant resource entities (e.g., inventory is acquired in expenditure cycle and reduced in the sales cycle) ▫ Merging redundant event entities (e.g., disburse cash event appears in the expenditure cycle and the payroll cycle)