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HAPTER 17 Special Topics in REA Modeling
INTRODUCTION ,[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object]
ADDITIONAL REVENUE CYCLE MODELING TOPICS ,[object Object],[object Object],[object Object],[object Object]
MANUFACTURERS AND DISTRIBUTORS ,[object Object],[object Object],[object Object]
Customer Employee (Salesperson) Customer Employee (Warehouse) Employee (Shipping) Carrier Employee (Cashier) Customer Call on Customer Take Customer Order Fill Customer Order Ship Order Receive Cash Inventory Cash ,[object Object],[object Object],[object Object]
Customer Employee (Salesperson) Customer Employee (Warehouse) Employee (Shipping) Carrier Employee (Cashier) Customer Call on Customer Take Customer Order Fill Customer Order Ship Order Receive Cash Inventory Cash ,[object Object],[object Object]
Customer Employee (Salesperson) Customer Employee (Warehouse) Employee (Shipping) Carrier Employee (Cashier) Customer Call on Customer Take Customer Order Fill Customer Order Ship Order Receive Cash Inventory Cash ,[object Object],[object Object]
Customer Employee (Salesperson) Customer Employee (Warehouse) Employee (Shipping) Carrier Employee (Cashier) Customer Call on Customer Take Customer Order Fill Customer Order Ship Order Receive Cash Inventory Cash ,[object Object],[object Object],[object Object]
Customer Employee (Salesperson) Customer Employee (Warehouse) Employee (Shipping) Carrier Employee (Cashier) Customer Call on Customer Take Customer Order Fill Customer Order Ship Order Receive Cash Inventory Cash ,[object Object]
Customer Employee (Salesperson) Customer Employee (Warehouse) Employee (Shipping) Carrier Employee (Cashier) Customer Call on Customer Take Customer Order Fill Customer Order Ship Order Receive Cash Inventory Cash ,[object Object],[object Object]
Customer Employee (Salesperson) Customer Employee (Warehouse) Employee (Shipping) Carrier Employee (Cashier) Customer Call on Customer Take Customer Order Fill Customer Order Ship Order Receive Cash Inventory Cash ,[object Object],[object Object],[object Object]
Customer Employee (Salesperson) Customer Employee (Warehouse) Employee (Shipping) Carrier Employee (Cashier) Customer Call on Customer Take Customer Order Fill Customer Order Ship Order Receive Cash Inventory Cash ,[object Object]
MANUFACTURERS AND DISTRIBUTORS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
MANUFACTURERS AND DISTRIBUTORS ,[object Object],[object Object],[object Object]
MANUFACTURERS AND DISTRIBUTORS ,[object Object],[object Object],[object Object]
Customer Employee (Salesperson) Customer Employee (Warehouse) Employee (Shipping) Carrier Employee (Cashier) Customer Call on Customer Take Customer Order Fill Customer Order Ship Order Receive Cash Inventory Cash ,[object Object],[object Object],[object Object]
SALE OF SERVICES ,[object Object],[object Object],[object Object]
Employee Customer Employee Cash Inventory Services Receive Cash Sales SALE OF SERVICES
Employee Customer Employee Cash Inventory Services Receive Cash Sales SALE OF SERVICES ,[object Object],[object Object],[object Object]
Employee Customer Employee Cash Inventory Services Receive Cash Sales SALE OF SERVICES ,[object Object]
Employee Customer Employee Cash Inventory Services Receive Cash Sales SALE OF SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object]
DIGITAL ASSETS ,[object Object],[object Object],[object Object],[object Object],[object Object]
RENTAL TRANSACTIONS ,[object Object],[object Object],[object Object],[object Object]
Employee Customer Employee Cash Rental Inventory Receive Cash Rent Item Customer Return Item ,[object Object],[object Object]
Employee Customer Employee Cash Rental Inventory Receive Cash Rent Item Customer Return Item ,[object Object]
Employee Customer Employee Cash Rental Inventory Receive Cash Rent Item Customer Return Item ,[object Object],[object Object],[object Object]
Employee Customer Employee Cash Rental Inventory Receive Cash Rent Item Customer Return Item ,[object Object],[object Object],[object Object]
Employee Customer Employee Cash Rental Inventory Receive Cash Rent Item Customer Return Item ,[object Object],[object Object],[object Object],[object Object]
ADDITIONAL EVENTS ,[object Object]
Inventory Control Employee (Supervisor) Employee (Purch. Clerk) Supplier Employee (Receiving) Employee (Warehouse) Employee (Cashier) Supplier Request Goods Order Goods Receive Goods Pay for Goods Inventory Cash Supplier Warehouse Financial Institution ,[object Object],[object Object]
Inventory Control Employee (Supervisor) Employee (Purch. Clerk) Supplier Employee (Receiving) Employee (Warehouse) Employee (Cashier) Supplier Request Goods Order Goods Receive Goods Pay for Goods Inventory Cash Supplier Warehouse Financial Institution ,[object Object],[object Object],[object Object]
Inventory Control Employee (Supervisor) Employee (Purch. Clerk) Supplier Employee (Receiving) Employee (Warehouse) Employee (Cashier) Supplier Request Goods Order Goods Receive Goods Pay for Goods Inventory Cash Supplier Warehouse Financial Institution ,[object Object],[object Object],[object Object]
ATTRIBUTE PLACEMENT ,[object Object],[object Object],[object Object],[object Object]
Inventory Control Employee (Supervisor) Employee (Purch. Clerk) Supplier Employee (Receiving) Employee (Warehouse) Employee (Cashier) Supplier Request Goods Order Goods Receive Goods Pay for Goods Inventory Cash Supplier Warehouse Financial Institution ,[object Object],[object Object],[object Object]
Inventory Control Employee (Supervisor) Employee (Purch. Clerk) Supplier Employee (Receiving) Employee (Warehouse) Employee (Cashier) Supplier Request Goods Order Goods Receive Goods Pay for Goods Inventory Cash Supplier Warehouse Financial Institution ,[object Object],[object Object],[object Object]
Inventory Control Employee (Supervisor) Employee (Purch. Clerk) Supplier Employee (Receiving) Employee (Warehouse) Employee (Cashier) Supplier Request Goods Order Goods Receive Goods Pay for Goods Inventory Cash Supplier Warehouse Financial Institution ,[object Object],[object Object],[object Object]
Inventory Control Employee (Supervisor) Employee (Purch. Clerk) Supplier Employee (Receiving) Employee (Warehouse) Employee (Cashier) Supplier Request Goods Order Goods Receive Goods Pay for Goods Inventory Cash Supplier Warehouse Financial Institution ,[object Object],[object Object],[object Object]
Inventory Control Employee (Supervisor) Employee (Purch. Clerk) Supplier Employee (Receiving) Employee (Warehouse) Employee (Cashier) Supplier Request Goods Order Goods Receive Goods Pay for Goods Inventory Cash Supplier Warehouse Financial Institution ,[object Object]
Inventory Control Employee (Supervisor) Employee (Purch. Clerk) Supplier Employee (Receiving) Employee (Warehouse) Employee (Cashier) Supplier Request Goods Order Goods Receive Goods Pay for Goods Inventory Cash Supplier Warehouse Financial Institution ,[object Object]
Inventory Control Employee (Supervisor) Employee (Purch. Clerk) Supplier Employee (Receiving) Employee (Warehouse) Employee (Cashier) Supplier Request Goods Order Goods Receive Goods Pay for Goods Inventory Cash Supplier Warehouse Financial Institution ,[object Object],[object Object],[object Object]
Inventory Control Employee (Supervisor) Employee (Purch. Clerk) Supplier Employee (Receiving) Employee (Warehouse) Employee (Cashier) Supplier Request Goods Order Goods Receive Goods Pay for Goods Inventory Cash Supplier Warehouse Financial Institution ,[object Object],[object Object],[object Object]
Inventory Control Employee (Supervisor) Employee (Purch. Clerk) Supplier Employee (Receiving) Employee (Warehouse) Employee (Cashier) Supplier Request Goods Order Goods Receive Goods Pay for Goods Inventory Cash Supplier Warehouse Financial Institution ,[object Object]
ACQUISITION OF INTANGIBLE SERVICES ,[object Object],[object Object]
Employee Supplier Employee Cash General and Admin. Services Disburse Cash Acquire Services ACQUISITION OF INTANGIBLE SERVICES ,[object Object]
Employee Supplier Employee Cash General and Admin. Services Disburse Cash Acquire Services ACQUISITION OF INTANGIBLE SERVICES ,[object Object],[object Object]
Employee Supplier Employee Cash General and Admin. Services Disburse Cash Acquire Services ACQUISITION OF INTANGIBLE SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Employee Supplier Employee Cash General and Admin. Services Disburse Cash Acquire Services ACQUISITION OF INTANGIBLE SERVICES ,[object Object]
Employee Supplier Employee Cash General and Admin. Services Disburse Cash Acquire Services ACQUISITION OF INTANGIBLE SERVICES ,[object Object]
RENTING RESOURCES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
RENTING RESOURCES ,[object Object],[object Object]
PRODUCTION CYCLE MODEL ,[object Object],[object Object]
Equipment Employee (Supervisor) Employee (Factory) Employee (Inventory Control) Raw Materials Issue Raw Materials Perform Job Operations Employee Time Bill of Materials Work in Process Finished Goods Inventory Job Operations List Perform Mach. Operations Machine Operations List ,[object Object],[object Object],[object Object],[object Object],[object Object]
Equipment Employee (Supervisor) Employee (Factory) Employee (Inventory Control) Raw Materials Issue Raw Materials Perform Job Operations Employee Time Bill of Materials Work in Process Finished Goods Inventory Job Operations List Perform Mach. Operations Machine Operations List ,[object Object],[object Object],[object Object],[object Object],[object Object]
Equipment Employee (Supervisor) Employee (Factory) Employee (Inventory Control) Raw Materials Issue Raw Materials Perform Job Operations Employee Time Bill of Materials Work in Process Finished Goods Inventory Job Operations List Perform Mach. Operations Machine Operations List ,[object Object]
Equipment Employee (Supervisor) Employee (Factory) Employee (Inventory Control) Raw Materials Issue Raw Materials Perform Job Operations Employee Time Bill of Materials Work in Process Finished Goods Inventory Job Operations List Perform Mach. Operations Machine Operations List ,[object Object]
Equipment Employee (Supervisor) Employee (Factory) Employee (Inventory Control) Raw Materials Issue Raw Materials Perform Job Operations Employee Time Bill of Materials Work in Process Finished Goods Inventory Job Operations List Perform Mach. Operations Machine Operations List ,[object Object]
Equipment Employee (Supervisor) Employee (Factory) Employee (Inventory Control) Raw Materials Issue Raw Materials Perform Job Operations Employee Time Bill of Materials Work in Process Finished Goods Inventory Job Operations List Perform Mach. Operations Machine Operations List ,[object Object]
Equipment Employee (Supervisor) Employee (Factory) Employee (Inventory Control) Raw Materials Issue Raw Materials Perform Job Operations Employee Time Bill of Materials Work in Process Finished Goods Inventory Job Operations List Perform Mach. Operations Machine Operations List ,[object Object],[object Object],[object Object]
Equipment Employee (Supervisor) Employee (Factory) Employee (Inventory Control) Raw Materials Issue Raw Materials Perform Job Operations Employee Time Bill of Materials Work in Process Finished Goods Inventory Job Operations List Perform Mach. Operations Machine Operations List ,[object Object],[object Object],[object Object],[object Object]
Equipment Employee (Supervisor) Employee (Factory) Employee (Inventory Control) Raw Materials Issue Raw Materials Perform Job Operations Employee Time Bill of Materials Work in Process Finished Goods Inventory Job Operations List Perform Mach. Operations Machine Operations List ,[object Object]
Equipment Employee (Supervisor) Employee (Factory) Employee (Inventory Control) Raw Materials Issue Raw Materials Perform Job Operations Employee Time Bill of Materials Work in Process Finished Goods Inventory Job Operations List Perform Mach. Operations Machine Operations List ,[object Object]
Equipment Employee (Supervisor) Employee (Factory) Employee (Inventory Control) Raw Materials Issue Raw Materials Perform Job Operations Employee Time Bill of Materials Work in Process Finished Goods Inventory Job Operations List Perform Mach. Operations Machine Operations List ,[object Object]
Equipment Employee (Supervisor) Employee (Factory) Employee (Inventory Control) Raw Materials Issue Raw Materials Perform Job Operations Employee Time Bill of Materials Work in Process Finished Goods Inventory Job Operations List Perform Mach. Operations Machine Operations List ,[object Object],[object Object],[object Object],[object Object]
PRODUCTION CYCLE MODEL ,[object Object],[object Object],[object Object],[object Object],[object Object]
PRODUCTION CYCLE MODEL ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Equipment Employee (Supervisor) Employee (Factory) Employee (Inventory Control) Raw Materials Issue Raw Materials Perform Job Operations Employee Time Bill of Materials Work in Process Finished Goods Inventory Job Operations List Perform Mach. Operations Machine Operations List ,[object Object],[object Object],[object Object],[object Object]
Equipment Employee (Supervisor) Employee (Factory) Employee (Inventory Control) Raw Materials Issue Raw Materials Perform Job Operations Employee Time Bill of Materials Work in Process Finished Goods Inventory Job Operations List Perform Mach. Operations Machine Operations List ,[object Object]
Equipment Employee (Supervisor) Employee (Factory) Employee (Inventory Control) Raw Materials Issue Raw Materials Perform Job Operations Employee Time Bill of Materials Work in Process Finished Goods Inventory Job Operations List Perform Mach. Operations Machine Operations List ,[object Object]
Equipment Employee (Supervisor) Employee (Factory) Employee (Inventory Control) Raw Materials Issue Raw Materials Perform Job Operations Employee Time Bill of Materials Work in Process Finished Goods Inventory Job Operations List Perform Mach. Operations Machine Operations List ,[object Object],[object Object],[object Object]
Equipment Employee (Supervisor) Employee (Factory) Employee (Inventory Control) Raw Materials Issue Raw Materials Perform Job Operations Employee Time Bill of Materials Work in Process Finished Goods Inventory Job Operations List Perform Mach. Operations Machine Operations List ,[object Object],[object Object],[object Object],[object Object]
Equipment Employee (Supervisor) Employee (Factory) Employee (Inventory Control) Raw Materials Issue Raw Materials Perform Job Operations Employee Time Bill of Materials Work in Process Finished Goods Inventory Job Operations List Perform Mach. Operations Machine Operations List ,[object Object],[object Object],[object Object],[object Object],[object Object]
RELATIONSHIPS BETWEEN AGENTS ,[object Object],[object Object],[object Object],[object Object]
COMBINED HR/PAYROLL MODEL ,[object Object]
Skills Training Recruit Applicants Interview Applicants Hire Applicants Applicants Employees Applicants Employees Providers Track Time Used Record Time Worked Disburse Cash Evaluate Perform-ance Employee Time Cash Employee (Cashier) Employee (Supv.) ,[object Object]
Skills Training Recruit Applicants Interview Applicants Hire Applicants Applicants Employees Applicants Employees Providers Track Time Used Record Time Worked Disburse Cash Evaluate Perform-ance Employee Time Cash Employee (Cashier) Employee (Supv.) ,[object Object]
Skills Training Recruit Applicants Interview Applicants Hire Applicants Applicants Employees Applicants Employees Providers Track Time Used Record Time Worked Disburse Cash Evaluate Perform-ance Employee Time Cash Employee (Cashier) Employee (Supv.) ,[object Object]
Skills Training Recruit Applicants Interview Applicants Hire Applicants Applicants Employees Applicants Employees Providers Track Time Used Record Time Worked Disburse Cash Evaluate Perform-ance Employee Time Cash Employee (Cashier) Employee (Supv.) ,[object Object]
COMBINED HR/PAYROLL MODEL ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Skills Training Recruit Applicants Interview Applicants Hire Applicants Applicants Employees Applicants Employees Providers Track Time Used Record Time Worked Disburse Cash Evaluate Perform-ance Employee Time Cash Employee (Cashier) Employee (Supv.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Skills Training Recruit Applicants Interview Applicants Hire Applicants Applicants Employees Applicants Employees Providers Track Time Used Record Time Worked Disburse Cash Evaluate Perform-ance Employee Time Cash Employee (Cashier) Employee (Supv.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Skills Training Recruit Applicants Interview Applicants Hire Applicants Applicants Employees Applicants Employees Providers Track Time Used Record Time Worked Disburse Cash Evaluate Perform-ance Employee Time Cash Employee (Cashier) Employee (Supv.) ,[object Object],[object Object],[object Object],[object Object]
Skills Training Recruit Applicants Interview Applicants Hire Applicants Applicants Employees Applicants Employees Providers Track Time Used Record Time Worked Disburse Cash Evaluate Perform-ance Employee Time Cash Employee (Cashier) Employee (Supv.) ,[object Object],[object Object]
Skills Training Recruit Applicants Interview Applicants Hire Applicants Applicants Employees Applicants Employees Providers Track Time Used Record Time Worked Disburse Cash Evaluate Perform-ance Employee Time Cash Employee (Cashier) Employee (Supv.) ,[object Object],[object Object],[object Object],[object Object]
Skills Training Recruit Applicants Interview Applicants Hire Applicants Applicants Employees Applicants Employees Providers Track Time Used Record Time Worked Disburse Cash Evaluate Perform-ance Employee Time Cash Employee (Cashier) Employee (Supv.) ,[object Object],[object Object],[object Object],[object Object]
Skills Training Recruit Applicants Interview Applicants Hire Applicants Applicants Employees Applicants Employees Providers Track Time Used Record Time Worked Disburse Cash Evaluate Perform-ance Employee Time Cash Employee (Cashier) Employee (Supv.) ,[object Object],[object Object],[object Object],[object Object]
Skills Training Recruit Applicants Interview Applicants Hire Applicants Applicants Employees Applicants Employees Providers Track Time Used Record Time Worked Disburse Cash Evaluate Perform-ance Employee Time Cash Employee (Cashier) Employee (Supv.) ,[object Object],[object Object],[object Object]
COMBINED HR/PAYROLL MODEL ,[object Object],[object Object],[object Object],[object Object]
Skills Training Recruit Applicants Interview Applicants Hire Applicants Applicants Employees Applicants Employees Providers Track Time Used Record Time Worked Disburse Cash Evaluate Perform-ance Employee Time Cash Employee (Cashier) Employee (Supv.) ,[object Object],[object Object]
FINANCING ACTIVITIES DATA MODEL ,[object Object],[object Object]
[object Object],Employee Transfer Agent Employee Cash Issue Stock Disburse Cash Transfer Agent Issue Debt
FINANCING ACTIVITIES DATA MODEL ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Employee Transfer Agent Employee Cash Issue Stock Disburse Cash Transfer Agent Issue Debt ,[object Object],[object Object],[object Object]
Employee Transfer Agent Employee Cash Issue Stock Disburse Cash Transfer Agent Issue Debt ,[object Object],[object Object],[object Object],[object Object]
Employee Transfer Agent Employee Cash Issue Stock Disburse Cash Transfer Agent Issue Debt ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SUMMARY ,[object Object],[object Object],[object Object]

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