Summary

Modeling and Designing Accounting Systems: Using Access to Develop a Database provides both a conceptual and practical approach to Accounting Information System data modeling and database design.

Written as a supplement, the text begins with simple, easy to understand examples of data modeling using the resource-event-agent ( REA ) approach to model business processes. The text then provides step-by-step instructions explaining how to convert REA diagrams into database structures. Hands-on exercises are subsequently used to help students become familiar with using Microsoft Access to implement a database.

In the final three chapters of the text, students model and design a portion of the accounting information system for a single company, Tragg's Custom Surfboards, using the REA approach.